 | 1944 - 1344 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 which such dividend? were paid, which the amount of such dividends bears to the amount of such accumulated profits."... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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 tt'liii'h such dividends were paid, which the amount of such dividends bears to the amount of such... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 260 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...Provided, That the amount of tax deemed to have been paid by such individual under this subsection shall in no case exceed the same proportion of the tax against... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 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...Provided, That the amount of tax deemed to have been paid by such individual under this subsection shall in no case exceed the same proportion of the tax against... | |
 | 1961 - 636 pages
...paid by such foreign corporation to any foreign country or to any possession of the United States, on or with respect to the accumulated profits of such...dividends bears to the amount of such accumulated profits. (b) Foreign subsidiary of foreign corporation. If such foreign corporation owns 50 percent or more... | |
 | 1949 - 776 pages
...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. See, however, the limitations... | |
 | 1970 - 868 pages
...) to any foreign country or to any possession of the United States by such foreign corporation, on or with respect to the accumulated profits of such...which such dividends were paid, which the amount of any such dividends received bears to the amount of such accumulated profits. If dividends are received... | |
 | 1960 - 880 pages
...accrued to any foreign country or to any possession of the united States by such foreign corporation, on or with respect to the accumulated profits of such...which such dividends were paid, which the amount of any such dividends received bears to the amount of such accumulated profits. If dividends are received... | |
 | 1978 - 948 pages
...foreign country or to any possession of the United States on or with respect to such accumulated profits, which the amount of such dividends bears to the amount of such accumulated profits. (b) Foreign subsidiary of first and second foreign corporation. (1) If the foreign corporation described... | |
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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... 
