 Effective foreign tax rate. For purposes of this section, the term "effective foreign tax rate" means— (1) With respect to a single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or...  Statistics of Income from Returns of Net Income - Page 222by United States. Internal Revenue Service - 1951Full view - About this book
 | 1975 - 914 pages
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 | United States. Congress. Senate. Committee on Foreign Relations - 1975 - 162 pages
...Income Tax Returns", (2) Form 1118 "Statement in Support of Credit Claimed by Domestic Corporations for Taxes Paid or Accrued to Foreign Countries or Possessions of the United States" and (3) Form 2952. "Information Return by a Domestic Corporation with Respect to Controlled... | |
 | 1949 - 774 pages
...taxable year, is the amount allowable as a credit against the income tax under chapter 1 for income or profits taxes paid or accrued to foreign countries or possessions of the United States. In computing the tax against which the credit is taken there must, for taxable years beginning... | |
 | 1972 - 580 pages
...or more foreign corporations, the percentage which — (A) The total income, war profits, or excess profits taxes paid or accrued to foreign countries or possessions of the United States by such foreign corporations for the taxable year on or wtth respect to the consolidated earnings... | |
 | 1967 - 528 pages
...single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or accrued to foreign countries or possessions of the United States by the controlled foreign corporation for the taxable year on or with respect to its earnings... | |
 | United States - 1976 - 424 pages
...chooses to have the benefits of this subpart exceed the limitation under subsection (a) shall be deemed taxes paid or accrued to foreign countries or possessions of the United States in the second preceding taxable year, in the first preceding taxable year, and in the first,... | |
 | 1976 - 2062 pages
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 | 1979 - 446 pages
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 | United States - 1983 - 1738 pages
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