 | American Chamber of Commerce of the Philippines - 1921 - 735 pages
...1920, being the operative years of the 1918 Revenue Act. The reference in Sec. 262 to a "three year period immediately preceding the close of the taxable year," must have been intended to mean something. So far as I can see there are only two possible interpretations: 1. That... | |
 | 1954 - 766 pages
...the West Indies, or in Newfoundland is classified as a Western Hemisphere trade corporation if (1) 95 percent or more of its gross income for the 3-year...immediately preceding the close of the taxable year (or for such part of that period as the corporation was in business) was derived from sources outside... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...income only gross income from sources within the United States, provided (a) 80 percent or more of the gross income, for the 3-year period immediately preceding the close of the taxable year (or euch part thereof Ťa STATISTICS OF INCOME FOR 1946, PART 2 may be applicable) was derived from... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...gross income of such citizen or domestic corporation (computed without the benefit of section 251) for the 3-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)... | |
 | 1933 - 174 pages
...gross income of such citizen or domestic corporation (computed without the benefit of this section) for the 3-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)... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...gross income of such citizen or domestic corporation (computed without the benefit of section 251) for the 3-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)... | |
 | 1939 - 1030 pages
...income of such citizen or domestic corporation (computed without the benefit of section 251 of the Act) for the 3-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)... | |
 | 1941 - 1688 pages
...gross income of such citizen or domestic corporation (computed without the benefit of section 251) for the 3-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)... | |
 | United States. Congress. Senate. Committee on Finance - 1940 - 512 pages
...in business within the linited States. — A special rule is applied to a domestic corporation if 95 percent or more of its gross income for the 3-year...immediately preceding the close of the taxable year was derived from sources outside the United States and if 50 percent or more of its gross income for... | |
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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... 
