 | United States. Tax Court - 1991 - 968 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 were paid, which the amount of such dividends (determined without regard to section 78) bears to the amount of such accumulated profits in excess... | |
 | 1949 - 774 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... | |
 | United States - 1976 - 424 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 were paid, which the amount of such dividends (determined without regard to section 78) bears to the amount of such accumulated profits in excess... | |
 | 1967 - 528 páginas
...6038(b)) 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... | |
 | 1972 - 580 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. Tax Court - 1991 - 968 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 were paid, which the amount of such dividends (determined without regard to section 78} bears to the amount of such accumulated 96 <41C profits in... | |
 | United States - 1939 - 780 páginas
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...shall in no case exceed the same proportion of the tax against which credit is taken which the amount of such dividends bears to the amount of the entire... | |
 | 1939 - 1586 páginas
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...shall in no case exceed the same proportion of the tax against which credit is taken which the amount of such dividends bears to the amount of the [entire... | |
 | United States. Tax Court - 1944 - 1254 páginas
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...accumulated profits : Provided, That the amount of taa> deemed to have been paid under this subsection shall in no case exceed the same proportion of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 páginas
...be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country...dividends bears to the amount of such accumulated profits : Proriiled, That the amount of tux deemed to have been paid under this subsection shall in no case... | |
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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... 
