 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (f) Consolidation... | |
 | United States - 1928 - 268 páginas
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | 1954 - 766 páginas
...sources without the United States bears to its entire normal-tax net income for the same taxable year. In applying any remaining credit against the excess...large percentage of its gross income from sources wjthin a possession of the United States. (2) Under section 23 (c) of the Code, corporations which... | |
 | 1951 - 984 páginas
...corporation's normal-tax net income from sources without the United States bears to its entire normal-tax net income for the same taxable year. This method...of such taxes in deductions from gross income. The amount of credit claimed for income and profits taxes paid or accrued to foreign countries or possessions... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of Its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...deriving income from possessions of United States.-— For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...DERIVING INCOME FROM POSSESSIONS OP UNITED STATES. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) SUBSIDIARY... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 páginas
...Deriving Income From Possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
| |
A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States... 
