| Administrative law - 1973 - 612 pages
...to section 28 (a) of the Revised Organic Act of the Virgin Islands, approved July 22, 1954 (48 U .SO 1642), shall not be reduced or remitted In any way,...the Virgin Islands; and (2) Trade or business. If 60 percent or more of the gross income of such corporation for such period or such part thereof was... | |
| Administrative law - 1974 - 666 pages
...pursuant to section 28(a) of the Revised Organic Act of the Virgin Islands, approved July 22, 1954 (48 DSC 1642), shall not be reduced or remitted in any way,...immediately preceding the close of such taxable year an may be applicable) was derived from sources within the Virgin Islands; and (2) Trade or business.... | |
| United States - Government publications - 1976 - 424 pages
...are satisfied: "(A) 3-vKAR PER inn. — If 80 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding...may be applicable) was derived from sources within a possession of the United States (determined without resard to section 904(f) ) : and Ante- P- 1624•'(li)... | |
| Administrative law - 1972 - 580 pages
...foreign corporation (as denned in section 957) which satisfies the following conditions : (A) 90 percent or more of the gross income of such corporation for...immediately preceding the close of the taxable year (or such part of such period subsequent to the effective date of this subpart during which the corporation... | |
| Administrative law - 1967 - 528 pages
...foreign corporation (as denned in section 957) which satisfies the following conditions: (A) 90 percent or more of the gross income of such corporation for...immediately preceding the close of the taxable year (or such part of such period subsequent to the effective date of this subpart during which the corporation... | |
| United States. Congress. House. Committee on Ways and Means - Internal revenue law - 1977 - 428 pages
...sourse requirements of § 936 (a) (1), ie, 80 percent or more of its gross income 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 (determined without regard to 8 904 (f) ) and 50 percent or more... | |
| United States. Congress. Senate. Committee on Finance - Public utilities - 1985 - 484 pages
...Period.- -If 80 percent or more of the gross income of such trust or partnership for the three year period immediately preceding the close of the taxable...year as may be applicable) was derived from sources outside of the United States (as defined in Section 7701 (a ) (9) ) ; and (2) Beneficiaries of a Trust.-... | |
| United States. Congress. Senate. Committee on Finance - Public utilities - 1986 - 486 pages
...(l) Three Year Period. If 80 percent or sore of the gross income of such corporation for the 3 year period immediately preceding the close of the taxable...immediately preceding the close of such taxable year as Bay be applicable) was derived from sources outside of the United States (as defined in Section 7701(a)(9));... | |
| Administrative law - 1993 - 804 pages
...United States shall not be treated as a controlled foreign corporation for any taxable year if— (1) 80 percent or more of the gross income of such corporation...close of the taxable year or for such part of such 3-year period as such corporation was in existence or for such part of such 3-year period as occurs... | |
| |