| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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,... | |
| 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... | |
| 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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