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" States— (1) If 80 per centum or more of the gross income of 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... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Page 416
by Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
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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...may be applicable) was derived from sources within a possession of the United States, and (2) 50 per cent or more of whose gross income (computed without...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 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...may be applicable) was derived from sources within a possession of the United States; and or such part thereof was derived from the active conduct of...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately preceding the close of the taxable...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 50 per centum or more...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately preceding the close of the taxable...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 50 per centum or moreof...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 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...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 50 per centum or more...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...such citizen or domestic corporation (computed without the benefit of this section), for the threeyear period immediately preceding the close of the taxable...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 50 per centum or more...
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United States Code Annotated

United States - Law - 1928 - 1164 pages
...citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately preceding the close of the taxable...such taxable year as may be applicable) was derived trom sources within a possession of the United States; and (2) If, in the case of such corporation,...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately preceding the close of the taxable...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 5o per centum or more...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately preceding the close of the taxable...immediately preceding the close of such taxable year as may b& applicable) was derived from sources within a possession of the United States ; and (2) If, in the...
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Trade Promotion Series, Issue 147

United States - 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...may be applicable) was derived from sources within a possession of the United States ; and (2) If, in the case of such corporation, 50 percent or more...
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