 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
 | 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... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...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... | |
 | United States. Tax Court - 2001 - 538 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,... | |
 | United States. Internal Revenue Service - 1976 - 612 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,... | |
 | United States. Internal Revenue Service - 1969 - 276 pages
...Income Tax Return, 241 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, 252 Form 2962: Information Return by a Domestic Corporation with Respect to Controlled Foreign... | |
 | United States. Internal Revenue Service - 1958 - 576 pages
...depreciation. Form 1116.—Statement in Support of Credit Claimed by an Individual or Fiduciary for Taxes Paid or Accrued to Foreign Countries or Possessions of the United States. The revision of this form was required by legislative amendment. The revised format is in a... | |
 | 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... | |
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