 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust all the trustees of which are residents of the United States, or (5) a corporation organized... | |
 | United States - 1971 - 1240 pages
...of any one or more of the foregoing, (3) an Individual who is a resident of the United States, (4) a partnership, If two-thirds or more of the partners are residents of the United States, (5) a trust. If all of the trustees are residents of the United States, or (в) a corporation organized... | |
 | 1949 - 1882 pages
...States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust all the trustees of which are residents of the United States, or (5) a corporation organized... | |
 | 1998 - 552 pages
...States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized under the laws of the United States or of any State. For provisions relating... | |
 | 1990 - 924 pages
...States; (iv) A partnership, if at least twothirds of the partners are residents of the United States; (v) A trust, if all of the trustees are residents of the United States; or (vi) A corporation organized under the laws of -the United States or of any State. (2) "American aircraft"... | |
 | United States. Congress. House. Committee on Ways and Means - 1951 - 190 pages
...employer' means an employer which is (1) an individual who is a resident of the United States, (2) a partnership, if two-thirds or more of the partners are residents of the United States, (3) a trust, if all of the trustees are residents of the United States, or (4) a corporation organized... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 778 pages
...coverage on vessels of foreign registry, includes an individual who is a resident of the United States, a partnership if two-thirds or more of the partners are residents of the United States, a trust if all of the trustees are residents of the United States, or a corporation organized under... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 782 pages
...coverage on vessels of foreign registry, includes an individual who is a resident of the United States, a partnership if two-thirds or more of the partners are residents of the United States, a trust if all of the trustees are residents of the United States, or a corporation organized under... | |
 | United States. Congress. Senate. Committee on Finance - 1956 - 152 pages
...States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized... | |
| |
American employer" means an employer which is — (1) the United States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States... 
