 | United States - 1924 - 260 pages
...shall 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...upon or with respect to the accumulated profits of sueh foreign corporation from which such dividends were paid, which the amount of such dividends bears... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...tax, the same proportion of the sum of any income, war-profits, or excessprofits taxes paid or accrued by such foreign corporation to any foreign country...or with respect to the accumulated profits of such corporation from which such dividends were paid, which the amount of any such dividends received bears... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...will be deemed to have paid the same proportion of any income, war-profits, or excessprofits taxes paid by such foreign corporation to any foreign country...paid, which the amount of such dividends bears to such accumulated profits. (The term, " accumulated profits," signifies the amount of its gains, profits,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...excess-profits taxes paid bysuch foreign corporations to any foreign country or possession of the United States with respect to the accumulated profits of such foreign...which such dividends were paid which the amount of the dividends bears to the amount of such accumulated profits (income less the income, war-profits,... | |
 | United States - 1928 - 268 pages
...shall 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...any possession of the United States, upon or with respct to the accumulated profits of such foreign corporation from which such dividends were paid,... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...the same proportion of the sum of any income, war-profits, or excess-profits taxes paid or accrued by such foreign corporation to any foreign country...or with respect to the accumulated profits of such corporation from which such dividends were paid, which the amount of any such dividends received bears... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...dividend received from the foreign subsidiary. It has been suggested that the phrase in section 238 (e) "upon or with respect to the accumulated profits of...corporation from which such dividends were paid," might limit the credit for taxes as shown in the above illustration to an amount allocated to the $16,000... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...dividend received from the foreign subsidiary. It has been suggested that the phrase in section 238 (e) "upon or with respect to the accumulated profits of...foreign corporation from which such dividends were paid,1' might limit the credit for taxes as shown in the above illustration to an amount allocated... | |
 | 1954 - 766 pages
...exeera-profite taxea paid by such other foreign corporation to any foreign country or to any роажоыол of the United States, upon or with respect to the accumulated profits of the corporation from which such dividends were paid, which the amount of such dividends bears to the... | |
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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. 
