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" 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 - Page 28
by United States. Internal Revenue Service - 1952
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The Code of Federal Regulations of the United States of America Having ...

1939
...Page 340 *tFor statutory and source citations, see note to 5 3.1-1. title I of the Act for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the...
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The Code of Federal Regulations of the United States of America Having ...

1939
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or espect to religious or apostolic associations or corporations. Collectors will States. The operation of the limitations on the credit for foreign taxes may be illustrated by the...
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United States Code

United States - 1964
...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 with respect to the consolidated earnings...
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Statistics of Income

United States. Internal Revenue Service - 1944
...AND PROFITS TAXES PAID TO FOREIGN COUNTRIES OR POSSESSIONS OF THE UNITED STATES That portion of the income and profits taxes paid or accrued to foreign countries or possessions of the United States, which is claimed as a tax credit under provisions hereinafter described, is $59,844,980 for...
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The Code of Federal Regulations of the United States of America

1992
...before making any reduction required by section 1503(b) in the amount of income, war profits, and excess profits taxes paid or accrued to foreign countries or possessions of the United States by a Western Hemisphere trade corporation. (iv) If a taxpayer chooses with respect to any taxable...
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Legislative History of H.R. 10650, 87th Congress: The Revenue Act of ..., Part 1

United States. Congress. House. Committee on Ways and Means - 1967 - 4558 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...
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Statistics of Income, Supplemental Report: Foreign tax credit claimed on ...

1961
...credit are included in Form 1118, "Statement in Support of Credit Claimed by Domestic Corporation for Taxes Paid or Accrued to Foreign Countries or Possessions of the United States". Taxpayers sometimes provided their own equivalent statements in lieu of the prescribed form....
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

United States. Internal Revenue Service - 1965
...single controlled foreign corporation, the ercentage 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...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...making any reduction required by section 1503 (b) in the amount of income, war profits, and excess profits taxes paid or accrued to foreign countries or possessions of the United States by a Western Hemisphere trade corporation. (iv) If a taxpayer chooses with respect to any taxable...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...two or more foreign corporations, the percentage that (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 with respect to the consolidated earnings...
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