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" It receives dividends in any taxable year shall 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 or to any possession of the United States, upon or with... "
United States Congressional Serial Set - Page 34
1944
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Cases Decided in the Court of Claims of the United States, Volume 94

United States. Court of Claims - Law reports, digests, etc - 1942 - 818 pages
...shall be deemed to have paid the same proportion of any income, war-profits, or etecess-profits tasoes paid by such foreign corporation to any foreign country...profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of suah accumulated profits:...
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Cases Decided in the Court of Claims of the United States, Volumes 1-89

United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Official Gazette, Volume 82, Issues 30-32

Philippines - Law - 1986 - 492 pages
...income, war profits, or excess profits taxes paid by such foreign corporation to any foreign country, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid which the amount of such dividend bears to the amount of such accumulated profits:...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States in an amount equal to the proportion which the...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...excess-profits taxes paid (hut not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the Ignited States, which the amount of any dividends (not deductible...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible...
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