...outside the United States at the beginning of the period. Nativity. — The category "Native" comprises persons born in the United States, the Commonwealth of Puerto Rico, or an outlying area of the United States. It also includes persons born at sea or in a foreign country...

...immediately preceding the close of such taxable year as may be applicable) was derived from sources within the Commonwealth of Puerto Rico or a possession of the United States; and §957 Page 1447 968 businesses constituting the manufacture or processing of goods, wares, merchandise,...

...accordance with established agency policy. (c) Limitations. An agency may grant home leave only: (1) For use in the United States, the Commonwealth of Puerto Rico, or a possession of the United States; and (2) During an employee's period of service abroad, or within a reasonable period after his return...

...purposes of paragraphs (1) and (2), the determination as to whether income was derived from sources within the Commonwealth of Puerto Rico or a possession of the United States and was derived from the active conduct of a described trade or business within the Commonwealth of...

...immediately preceding the close of such taxable year as may be applicable) was derived from sources within the Commonwealth of Puerto Rico or a possession of the United States; and (2) 50 percent or more of the gross income of such corporation for such period, or for such part...

...— Earnings and profits accumulated by a corporation created or organized in, or under the laws of, the Commonwealth of Puerto Rico, or a possession of the United States, during taxable years in which such corporation meets the requirements of section 957 (c) of the Code,...

...taxable year. This subparagraph shall not apply to a branch maintained by a United States shareholder in the Commonwealth of Puerto Rico or a possession of the United States unless — (i) such branch would be a controlled foreign corporation (as defined in section 957) if...

...regarded as an Indian in the community. Nativity and parentage. — The category "native" comprises persons born in the United States, the Commonwealth...Puerto Rico, or a possession of the United States; persons born in a foreign country or at sea who have at least one native American parent; and persons...

...regarded as an Indian in the community. Nativity and parentage. — The category "native" comprises persons born in the United States, the Commonwealth...Puerto Rico, or a possession of the United States; persons born in a foreign country or at sea who have at least one native American parent; and persons...

...regarded as an Indian in the community. Nativity and parentage. — The category "native" comprises persons born in the United States, the Commonwealth...Puerto Rico, or a possession of the United States; persons born in a foreign country or at sea who have at least one native American parent; and persons...