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" States, on or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of such accumulated profits. "
Cases Decided in the Court of Claims of the United States - Page 702
by United States. Court of Claims - 1942
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...income, war profits, or excess profits taxes paid by such foreign corporation to any foreign country, upon or with respect to the accumulated profits of...such dividends were paid which the amount of such dividend bears to the amount of such accumulated profits: Provided, That the amount of tax deemed to...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Congressional Serial Set

1919 - 460 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, -which the amount of any dividends (not deductible...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States in an amount equal to the proportion which the...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...excess-profits taxes paid (hut not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the Ignited States, which the amount of any dividends (not deductible...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Philippine Islands: Acts of Congress and Treaties Pertaining to the ...

United States - 1920 - 200 pages
...profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States which the amount of any dividends (not allowed...
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