 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 páginas
...paid the same proportion of any income, warprofits, or excess-profits taxes paid or deemed to be paid by such foreign corporation to any foreign country...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 - 260 páginas
...paid the same proportion of any income, warprofits, or excess-profits taxes paid or deemed to be paid by such foreign corporation to any foreign country...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... | |
 | 1949 - 776 páginas
...same proportion of any income, warprofits, and excess-profits taxes paid or accrued by such controlled foreign corporation to any foreign country or to any...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... | |
 | 1961 - 636 páginas
...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... | |
 | 1960 - 880 páginas
...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... | |
 | 1970 - 868 páginas
...) 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... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...paid the same proportion of any income, war-profits, or excess-profits taxes paid or deemed to be paid by such foreign corporation to any foreign country...dividends bears to the amount of such accumulated profits. The term "accumulated profits" when used in this subsection in reference to a foreign corporation,... | |
 | United States. Internal Revenue Service - 1951 - 1868 páginas
...have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such other foreign corporation to any foreign country or to any...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... | |
 | United States, Walter Elbert Barton - 1953 - 708 páginas
...paid the same proportion of any income, war-profits, or excess-profits taxes paid or deemed to be paid by such foreign corporation to any foreign country...were paid, which the amount of such dividends bears i to the amount of such accumulated , profits. The term "accumulated profits" when used in this subsection... | |
 | United States. Internal Revenue Service - 1963 - 1436 páginas
...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. Section 902(c) of the Code prior to its amendment by section 9(a) of the Revenue Act of 1962 reads... | |
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... 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... 
