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" ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a... "
Report of May 20, 1938: Briefs submitted to the Committee. Group 1. Briefs ... - Página 23
por Joint Preparatory Committee on Philippine Affairs - 1938
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United States Code, Volume 3

United States - 1953 - 1744 páginas
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in case of such citizen, 50 per centum or more of his gross income (computed without the...
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Prentice-Hall ... Federal Tax Service Cumulative, Volume 3,Páginas 16001-25202

1933 - 1818 páginas
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The Law of Federal Income Taxation, Volume 8

1942 - 988 páginas
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in case of such citizen, 50 per centum or more of his gross income (computed without the...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1944 - 386 páginas
...percent or mure of the KTOM income for such period or such part thereof was derived from the active conduct of a trade or business, within a possession of the United States. {See section 231.} i*-ir RcaMcRl forelcii rwpwratkna.— F<.rn«n corporation* which *i any time within...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 páginas
...without the benefit of this section) for such period or such part thereof was derived from the active or Sec. 251. (a) (3) If, in case of such citizen, 50 per centum or more of his gross income (computed...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in case of such citizen, 50 per centum or more of his gross income (computed without the...
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Montgomery's Federal Taxes on Corporations, Volume 2

Robert Hiester Montgomery - 1943 - 1136 páginas
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...to domestic corporations is retained in view of the reference to this section in § 119 (a) (2) (A). conduct of a trade or business within a possession of the United States; or (3) If, in case of such citizen, 50 per centum or more of hia gross income (computed without the...
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Montgomery's Federal Taxes: Corporations and partnerships, Volume 2

Robert Hiester Montgomery - 1952 - 1462 páginas
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