...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,...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...than one country. 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. The revised form and format follows Form 1116. Selected Regulations Published Income Tax Regulations...

...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...