 | United States - 1964 - 1098 lapas
...received from a person other than a related person (within the meaning of subsection (d)(3)),or (B) dividends, interest, and gains from the sale or exchange of stock or securities derived in the conduct of a banking, financing, or similar business, or derived from the investments... | |
 | 1977 - 866 lapas
...controlled foreign corporation, as determined under section 954(c)(4KC) and paragraph (e)(3) of § 1.954-2, (iv) All dividends, interest, and except where the...determined under section 954(c)(3)(B) and paragraph (d) (2) and (3) of § 1.954-2, (vi) Dividends and interest received from a related corporation organized... | |
 | 1977 - 864 lapas
...controlled foreign corporation, as determined under section 954(c)(4)(0 and paragraph (e)(3) of § 1.954-2, (iv) All dividends, interest, and except where the...from an unrelated person, as determined under section 954<c)(3XB) and paragraph (d) (2) and (3) of § 1.954-2, (vi) Dividends and interest received from... | |
 | 1996 - 764 lapas
...controlled foreign corporation, as determined under section 954(c)(4)(C) and paragraph (e)(3) of §1.954-2, (iv) All dividends. Interest, and except where the...stock or securities. (v) Dividends, Interest, and grains from the sale or exchange of stock or securities, received in the conduct of a banking, financing,... | |
 | 1978 - 952 lapas
...paragraph (a) of this section, be subject to the provisions of section 954, it is not material that the dividends, interest, and gains from the sale or exchange of stock or securities derived from certain investments which would not be included in foreign personal holding company income... | |
 | United States. Internal Revenue Service - 1964 - 744 lapas
...received from a person other than a related person (within the meaning of subsection (d)(3)), or (B) Dividends, interest, and gains from the sale or exchange of stock or securities derived in the conduct of a banking, financing, or similar business, or derived from the investments... | |
 | United States. Internal Revenue Service - 1964 - 1462 lapas
...received from a person other than a related person (within the meaning of subsection (d)(3)), or (B) rm, shipwreck, or other casualty, or its theft) and used section 38 property si derived in the conduct of a banking, financing, or similar business, or derived from the investments... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1468 lapas
...received from a person other than a related person (within the meaning of subsection (d)(3)), or "(B) dividends, interest, and gains from the sale or exchange of stock or securities derived in the conduct of a banking, financing, or similar business, or derived from the investments... | |
 | United States. Internal Revenue Service - 1976 - 612 lapas
...inserting in lieu thereof "', or", and by adding at the end thereof the following new subparagraph : "(C) dividends, interest, and gains from the sale or exchange of stock or securities received from a person other than a related person (within the meaning of subsection (d) (3)) derived from investments... | |
 | 1971 - 1766 lapas
...foreign corporation, as determined under section 954(c) (4) (C) and paragraph (e) (3) of § 1.954-2, (lv) All dividends, interest, and, except where the controlled...from an unrelated person, as determined under section 954(c) (3) (B) and paragraph (d) (2) and (3) of § 1.954-2, (vi) Dividends and interest received from... | |
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Rents and royalties which are derived in the active conduct of a trade or business and which are received from a person other than a related person... 
