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" ... taxes paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends... "
Cases Decided in the United States Court of Claims - Page 739
by United States. Court of Claims - 1944
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Statutes of the United States of America

United States - 1921
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any Limitation on credit domestic corporation under this subdivision shall in no...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 99 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividend was paid, which the amount of such dividends bears to the amount of such accumulated profits:...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits : Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Trade Promotion Series, Issues 53-60

1927
...taxes paid by such foreign corporation to any foreign country or to any possession of the United States upon or with respect to the accumulated profits of...paid, which the amount of such dividends bears to such accumulated profits. (The term, " accumulated profits," signifies the amount of its gains, profits,...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 240 pages
...or to any possession of the United States, upon or with respect to the accumulated profits of sueh foreign corporation from which such dividends were...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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