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" ... taxes paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends... "
Cases Decided in the Court of Claims of the United States - Page 739
by United States. Court of Claims - 1944
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
...or to any possession of the United States, upon or with respect to the accumulated profits of sueh foreign corporation from which such dividends were...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits : Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or. with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits: Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Marketing of Crude Rubber

E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...taxes paid by such foreign corporation to any foreign country or to any possession of the United States upon or with respect to the accumulated profits of...paid, which the amount of such dividends bears to such accumulated profits. (The term, " accumulated profits," signifies the amount of its gains, profits,...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...excess-profits taxes paid bysuch foreign corporations to any foreign country or possession of the United States with respect to the accumulated profits of such foreign...which such dividends were paid which the amount of the dividends bears to the amount of such accumulated profits (income less the income, war-profits,...
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United States Code Annotated

United States - 1928 - 1164 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...amount of such accumulated profits : Provided, That the credit allowed to any domestic corporation under this subdivision shall in no case exceed the same...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from whicli such dividends were paid, which the amount of such dividends bears to the amount of such accumulated...
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