 | United States. Court of Claims - 1944 - 960 pages
...income, warprofits, or excess-profits taxes paid by such foreign corporation to any foreign country * * * upon or with respect to the accumulated profits of...shall in no case exceed the same proportion of the tax against which credit is taken which the amount of such dividends bears to the amount of the entire... | |
 | United States. Court of Claims - 1942 - 818 pages
...deemed to have paid the same proportion of any income, war-profits, or etecess-profits tasoes paid by such foreign corporation to any foreign country...the amount of such dividends bears to the amount of suah accumulated profits: Provided, That the amount of tax deemed to have been paid under this subsection... | |
 | United States. Court of Claims - 1940 - 772 pages
...be deemed to have paid "the same proportion of * * * taxes paid * * * to any foreign country * * * upon or with respect to the accumulated profits of...bears to the amount of such accumulated profits." In the instant case the taxes were not paid entirely "upon" the "accumulated profits" as defined in... | |
 | United States. Court of Claims - 1943 - 672 pages
...subsidiary to a foreign country, "upon or with respect to the accumulated profits" of the subsidiary "from which such dividends were paid, which the amount...bears to the amount of such accumulated profits." "Accumulated profits" of the subsidiary are defined as "the amount of its gains, profits, or income... | |
 | 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... | |
 | United States - 1921 - 642 pages
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...amount of such accumulated profits: Provided, That the credit allowed to any Limitation on credit domestic corporation under this subdivision shall in no... | |
 | National City Company - 1921 - 104 pages
...be deemed to have paid the same proportion of any income, war-profits or excess-profits taxes paid by such foreign corporation to any foreign country...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:... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same... | |
 | United States - 1922 - 756 pages
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...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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... 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... 
