 | 1949 - 774 pages
...same proportion of any income, warprofits, and excess-profits taxes paid or accrued by such controlled foreign corporation to any foreign country or to any...which such dividends were paid, which the amount of any such dividends received bears to the amount of such accumulated profits. See, however, the limitations... | |
 | 1972 - 580 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... | |
 | United States - 1976 - 424 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... | |
 | 1967 - 528 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 such accumulated profits, which the amount of such dividends... | |
 | United States. Tax Court - 1991 - 968 pages
...section 902(a) and (c)(l), which we have italicized, see supra pp. 415-416, relates the taxes paid to "the accumulated profits of such foreign corporation from which such dividends were paid" (sec. 902(a)) and specifies that "accumulated profits" should be determined without reduction by the... | |
 | 1973 - 618 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 such accumulated profits, which the amount at such dividends... | |
 | 1969 - 556 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 such accumulated profits, which the amount of such dividends... | |
 | 1968 - 544 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 such accumulated profits, which the amount of such dividends... | |
 | 1966 - 516 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 such accumulated profits, which the amount of such dividends... | |
| |
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. 
