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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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The Code of Federal Regulations of the United States of America

1978 - 952 pages
...from gross Income under section 959, the Income, war profits, and excess profits taxes paid or deemed paid by such foreign corporation to any foreign country or to any possession of the United States In connection with the earnings and profits of such foreign corporation from which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 866 pages
...profits, or excess profits taxes paid to any foreign country or to any possession of the United States, on or with respect to the accumulated profits of such foreign corporation from which such distribution is made, which were not deemed paid by the domestic corporation under paragraph (1) for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 764 pages
...profits, or excess profits taxes paid to any foreign country or to any possession of the United States, on or with respect to the accumulated profits of such foreign corporation from which sucii distribution Is made, which were not deemed paid by the domestic corporation under paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 634 pages
...from gross income under section 959, the income, war profits, and excess profits taxes paid or deemed paid by such foreign corporation to any foreign country or to any tiossession of the United States in connection with the earnings and profits of such foreign corporation...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 pages
...excess-profits taxes paid by such other foreign corporation to any foreign country or to any possesssion 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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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1951 - 1868 pages
...paid the вате proportion of any income, war-profits, or excess-profits taxes paid or deemed to be paid by such foreign corporation to any foreign country or to any possession of the Unitea States, upon or with respect to the accumulated profits of such foreign corporation from...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 pages
...(i) Tax withheld at sonrcc. Same as 1950. Sec. 131. (j) Tax imposed by snbchapter D. Same as 1950. any possession 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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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 pages
...have paid the same proportion of any income, war profits, or excess profits taxes paid or deemed to be paid by such foreign corporation to any foreign country or to any possession of the United States, on or with respect to the accumulated profits of such foreign corporation from which...
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Internal Revenue Bulletin: Cumulative bulletin, Part 3

United States. Internal Revenue Service - 1963 - 1402 pages
...paid the same proi>ortion of any income, war profits, or excess profits taxes paid or deemed to be paid by such foreign corporation to any foreign country or to any ixissession of the United States on or with respect to such accumulated profits, which the amount of...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 2

United States. Congress. Senate. Committee on Finance - 1954 - 524 pages
...which such dividends are paid — "(1) any income, war profits, or excess profits taxes paid or accrued by such foreign corporation to any foreign country or to any possession of the United States, on or with respect to such accumulated profits, and "(2) at the election of the...
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