¢9!KTY·!HH”TH Cmmnzsee ism. 1. en. 27. were bei moons rmkeeewu hmmm runrcmnunsnexoxs m¤`·rm·. ummm nuns ,¤ #§~__,,w, ~ ,,> V · 7· .* . qt ’ A i = r·1;;§,ggp§{$g;;;<~M 3 e*r (iv) In thueabfoi lritizemiof the ‘§`7nited= States or p.f,§"§',,}'“F“,,;T},f,;_§’,§€*i§§, Jammin #·¤orporstim1•,¢•¤tkfykig*+&neii3toHowing oondibiom green UNM Bm- ¤·¤¤¤¤·· income moons ouiy _gro¤s income from sonroa theklnitedi
j, L-: ln »·~‘ Z·¤!‘_•n»· · — 7, I I
1(1 ¤·Id»80·per emtuner aionovtxhe nom im¤:»me»e{· such citizen ,_,F,g,** <·¤¤* •e dgninme cezporsuon (o¤¤=p•e•d¤ wimiioae the benefit of thi¤;cec~ g;5;.¥;m?‘$'.‘¥‘;¤{if,; “‘ tion), for the it period immediately preceding the close of
(or ofeuoh period immediate! pre· _
oeding the close of such i efyeet as may be • limh4e§ was derived from sources within gp possession of the `Unit§ Stems; md
(2) If; in the case of sdekdorporntion; wager cedmm or more of
its grossginoome (computed without the bene t of this section) for ¤¤¤¤¤•¢¤· suc period or such"p•rt theroofwte derived from the active con- duct of a trade or business within a possession of the United
· ew: ‘ ., V V 4 af `> ’
"(F) ’_Hf inthe one of s¢uch*c'*iti£en, 50 oentum or more of his _ li gross income, (comp I without the beneiitof this seption) for mmmm mth periodbr smh ` p cherédftwié derived from the active con- duct of 1s%riHepor gvithina ` L' "on of the United States eith§!‘jbrl’fI)i`§`ovt»z1”·*ik¤cot1nt ufempi i` jor agent of another. 'f Q1) ing,t}ie provisions of mbdivisionih) there’¤b*t!,l nm ee.&>;` b¢jmclndédiin’A t ossinodine aiP®1o1mla,receivnd Buda citizens or °“""“"‘“"°""""‘”""‘ m<e¤mt§ in the United" des, whether derived froni sources " ino·ii_ tyti&eUnitedSt£tes. ' ”~i · _ é _ (c) A3 used ”i;f°thie sectionthe term “pom—s¤ion‘of the Unixed “'”"‘ "‘"‘ $1:aws ” don! ntfiiiiélnde the Virgin Islands Bf the United éimtee. " cmxx-:·xme'4cr mvu-omrnoxe ,.,.€,,*j,*,'i‘¤.,nIT‘“° "°‘ $(3. 268; H FO1"¢K6‘p!I’gig ¤ s ofiiw tu impoemi by siwtnin 230 there ebivdiibe illdoved; _ lhemgm of a eorpomzéon gyziézei gg··£;¤··,_¤g,g}·;;•=· zindénfthe Chin&’I‘rade A•it,"19,?z, nmdit of an siuoemteg ho the pmpodgion of rtlie net in¤0&e derived fromisoumes wi in Gains (de¢ei‘¤£b¤i·ini'ileéimiiar'in¤¤ner to that provided in section 217) ’"“' °‘°° which‘the’p§r·V§Y¤e of the skates of stock of theloorpomtion owned ont? lat dn of_ the taxable ear lgy (1) resident in (Thine, the paieedzns o i the Hited Sta%es,·a¤d»*(2) in- divid *c·itizens`o¥ the Unidd Sinbad or`Chima wiberever resident, beers to the ar vaiueof the 1rhole·numiier°o! shores of qaock of hm t$ “ontht¢nding’o:i isncli datef Prmrhkd, That in no <·a.se dnd1i‘t e amount bfiihichthe tax byheetion 930% dimim A""* “ isheffby reason bfphch exceed t amount of- the qaeciel divi— dend dbrtfxned defsiibdivisiou lab) of thisjection; ‘ ` · hmm (bf Such "shsllenot be n owed dnless the Secretary of €‘om·— “ ‘ nie 'hs¤rbirti5qd`tc*thé` K ‘ CM. .
v•'h’oh, d year ending on the date Hxed I];h1:vl1lrx;r=iJi~;:sc<i JZ
by laws $2:* {iii )_the return, the corporation has distributed as A ""‘°“"‘“°‘”‘”“ . videndxo or for the benefit of midi persons b.§·dn the lest _ Yheitaxdbleiyur Were in Ching, the Utfited States, ` y " _A `oiwfbfthe United Stttee, or were individual bitisens of ni‘ted·Stites or (hint, and owned shores of of tb corpo· rati0n• . . " l _ l(%£Eli¤t such `specin ldiddend waspiii addition use ill other d,¢,g§¥_$*g?·¤ =<> *****4 amo “ {payable or to 'bepayable wsneh persons or {or- their Igenei by reason of their interest in the vorporationz and ` ‘r*3¥)$\I‘liat meh distribution hes been made to or for the benefit of m§’{j‘§;‘§(T,@?“` su, persons ii’z‘proportion‘to the pnrvalue of of stock of the corporation owned by esnwii; except that if the corporation
