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" ... period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States; and... "
Committee Prints - Page 121
by United States. Congress. Joint Economic Committee - 1961
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American Chamber of Commerce Journal

American Chamber of Commerce of the Philippines - Philippines - 1921 - 735 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States; and /rt\ T* • ji ft ip-rt f Corporations deriv(2) If, in the case of such corporation, 50 per centum...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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Annual Report of the General Accounting Office

United States. General Accounting Office - Finance, Public - 1937 - 768 pages
...such part of such period immediately preceding the close of such taxable year as may tie applicable) was derived from sources within a possession of the United States; and ******* "(3) If, in case of such citizen, 50 per centum or more of his gross income (computed without...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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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
...such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States, and (2) 50 per cent or ifiore of the gross income of which (computed without the benefit of this article)...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 pages
...such part of such period immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...corporation owned on the immediately preceding the close of such taxable year as 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 of its gross income (computed without...
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