 For the purposes of this section a domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends in any taxable year shall be deemed to have paid the same proportion of any income, war-profits,...  Reports of the Tax Court of the United States - Էջ 270United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1944 - 960 էջ
...pertinent part as follows : For the purposes of this section a domestic corporation which owns a majority of the voting stock of a foreign corporation from...any income, warprofits, or excess-profits taxes paid by such foreign corporation to any foreign country * * * upon or with respect to the accumulated profits... | |
 | United States. Court of Claims - 1942 - 818 էջ
...Foreign Subsidiary. — For the purposes of this section a domestic corporation which owns a majority of the voting stock of a foreign corporation from...the same proportion of any income, war-profits, or etecess-profits tasoes paid by such foreign corporation to any foreign country or to any possession... | |
 | United States. Court of Claims - 1940 - 772 էջ
...FOREIGN SUBSIDIARY. — For the purposes of this section a domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends (not deductible under section 23 (p)) in any taxable year shall be deemed to have paid the same proportion... | |
 | Philippines - 1986 - 492 էջ
...foreign subsidiary. — For purposes of this subsection a domestic corporation, which owns a majority of the voting stock of a foreign corporation from...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, upon... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits and excess-profits taxes paid (hut not including taxes accrued) by such foreign corporation during... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits, and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
 | National City Company, United States - 1919 - 104 էջ
...170-173) a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
 | Irving National Bank, New York - 1920 - 150 էջ
...Section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits, and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 էջ
...section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the same proportion of any income, war-profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
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