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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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Tax Reform Bill of 1975, Parts 1-4

1975
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Direct Investment Abroad and the Multinationals: Effects on the United ...

United States. Congress. Senate. Committee on Foreign Relations - 1975 - 136 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...
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Code of Federal Regulations

1949
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...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...
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Code of Federal Regulations

1967
...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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Public Law 94-455 94th Congress: Tax Reform Act of 1976

United States - 1976 - 415 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,...
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Legislative History of the Tax Reform Act of 1976: H.R. 10612 ..., Volume 2

1976
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Timber Tax Journal, Volume 15

1979
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Internal Revenue Acts

United States - 1983
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