15 U.S.C. § 141
Short title
This chapter may be cited as the “China Trade Act, 1922.”
Notes of Decisions
Cited in 2
cases, 1939–1957 · leading case: Robert A. Henningsen, & Cross & R.A. & Margaret Henningsen v. Comm'r of Internal Revenue, &, 243 F.2d 954 (4th Cir. 1957).
Robert A. Henningsen, & Cross & R.A. & Margaret Henningsen v. Comm'r of Internal Revenue, &, 243 F.2d 954 (4th Cir. 1957). “In October 1929, when he was a resident of Portland, Oregon, he left the United States with his wife and baby to accept full-time employment in Shanghai, China, with the Henning-sen Produce Company, a China Trade Act, 15 U.S.C.A. § 141 et seq., corporation previously organized…”
C. V. Starr & Co. v. Comm'r, 101 F.2d 611 (4th Cir. 1939). “346, 42 Stat 849, 15 U.S.C.A. § 141 et seq., a credit against the net income shall be allowed, based upon the net income derived from sources within China; provided that the tax shall not be diminished to a greater amount than the amount of a special dividend distributed to…”
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