 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 - 732 pages
...controlled foreign corporation, the percentage which — (A) The Income, war profits, or excess proflts 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... | |
| |
