Federal Income Tax Laws, Correlated And Annotated : Being a Compilation And Annotation of All Federal Income Tax Laws Beginning 1861 And a Correlation of All Laws Beginning 1909

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H., & H.
R. R. Co. V. U. S., (C. C. A., Second Cir. 1920) 269 Fed. 907.
160 Act of 1921.
FEDERAL INCOME TAX LAWS Act of 1918.
Act of 1917.
Sec. 233. (b) In the case of a foreign corporation, gross in- come means only gross income from sources within the United States, determined (except in the case of insurance companies subject to the tax imposed by section 243 or 246) in the man- ner provided in section 217.
Sec. 233. (b) In the case of a foreign corporation gross in- come includes only the g
...ross in- come from sources within the United States, including the in- terest on bonds, notes, or other interest-bearing obligations of residents, corporate or other- wise, dividends from resident corporations, and including all amounts received (although paid under a contract for the sale of goods or otherwise) represent- ing profits on the manufacture come; and a like tax shall be levied, assessed, collected, and paid annually upon the total net income received in the preceding calendar year from all sources within the United States by every corporation, joint-stock company, or association, or in- surance company, organized, au- thorized, or existing under the laws of any foreign country, in- cluding interest on bonds, notes, or other interest-bearing obli- gations of residents, corporate or 9* (a) A corporation which leased its property to another, to be operated and maintained by the lessee, the lessor discontinuing activities, and only main- taining its corporate existence, was not thereafter "doing business" under Sec.

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