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" Indies, and which satisfies the following conditions: (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period... "
The Internal Revenue Code of 1954: Hearings Before the Committee on Finance ... - Page 1248
by United States. Congress. Senate. Committee on Finance - 1954 - 2443 pages
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American Chamber of Commerce Journal

American Chamber of Commerce of the Philippines - Philippines - 1921 - 735 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Cases Decided in the United States Court of Claims ... with ..., Volume 154

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1968 - 922 pages
...Court (a) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...sources other than sources within the United States ; * * * Section 26 of the Code, 53 Stat. 18, 26 USC ยง 26 (1952 Ed.) provides credits for corporations...
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Infantry Journal, Volume 26

Military art and science - 1925 - 794 pages
...payment constitutes 80 per cent or more of his total gross income from all sources for the three-year period immediately preceding the close of the taxable year (or for such part of such period as may be applicable). PERSONAL EXEMPTION In the case of a single person, a personal exemption of $1,000.00;...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...possessions. domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...cent or more of whose gross income (computed without the benefit of this article) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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