| 1970 - 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... | |
| 1971 - 552 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. Internal Revenue Service - 1963 - 1084 pages
...have paid the same proportion of any Income, war profits, or excess profits taxes paid or deemed to be the United States, on or with respect to the accumulated profits of such foreign corporation from which... | |
| 1919 - 1138 pages
...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... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 1344 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... | |
| 1921 - 628 pages
...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 in an amount equal to the proportion which the... | |
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