...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...

...to any роажоыол of the United States, upon or with respect to the accumulated profits of the corporation from which such dividends were paid, which...the amount of such dividends bears to the amount of ouch accumulated profits. (g) Corporations Treated as Foreign— For the purpose* of this section the...

...dividend received from the foreign subsidiary. It has been suggested that the phrase in section 238 (e) "upon or with respect to the accumulated profits of...corporation from which such dividends were paid," might limit the credit for taxes as shown in the above illustration to an amount allocated to the $16,000...

...dividend received from the foreign subsidiary. It has been suggested that the phrase in section 238 (e) "upon or with respect to the accumulated profits of...foreign corporation from which such dividends were paid,1' might limit the credit for taxes as shown in the above illustration to an amount allocated...

...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 subsection shall in no case exceed the same proportion...

...such controlled foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...which such dividends were paid, which the amount of any such dividends received bears to the amount of such accumulated profits. The credit for taxes deemed...

...corporation " to any foreign country " upon the accumulated profits from which such dividends were paid, as the amount of such dividends bears to the amount of such accumulated profits. Held, construing it in connection with earlier legislation: (1) That the purpose is to mitigate the...

...corporation " to any foreign country '' upon the accumulated profits from which such dividends were paid, as the amount of such dividends bears to the amount of such accumulated profits. Held, construing it in connection with earlier legislation: (1) That the purpose is to mitigate the...

...such controlled foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of...which such dividends were paid, which the amount of any such dividends received bears to the amount of such accumulated profits. The amount of taxes deemed...

...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 siich dividends were paid, which the amount of such dividends bears to the amount of such accumulated...