 | American Chamber of Commerce of the Philippines - 1921 - 735 páginas
...income for the "three year period immediately preceding the close of the taxable year," it is said "or for such part of such period immediately preceding...close of such taxable year as may be applicable." No one knows exactly what this means, but it certainly does mean that some persons would be exempt... | |
 | National City Company - 1921 - 104 páginas
...gross income from all sources for the three-year period immediately preceding the close of the fiscal year (or for such part of such period immediately...may be applicable) was derived from sources within a possession of the United States (not including the Virgin Islands) ; and if also fifty (50) per cent... | |
 | United States - 1921 - 642 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corpora- mSticdceordp3orra°tTon^ tion other... | |
 | United States - 1922 - 756 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...close of such taxable year as may be applicable;" (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...of this section for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; . . ."' NOTE: The taxability of interest in the case of a foreign corporation (other than an insurance... | |
 | United States - 1922 - 1028 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...citizen or domestic corporation (computed without the heneflt 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... | |
 | Eric Louis Kohler - 1924 - 514 páginas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
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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... 
