 | Philippines - 1986 - 492 pages
...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, or excess profits taxes paid by such foreign corporation to any foreign country, upon... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation . and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 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... | |
 | National City Company, United States - 1919 - 104 pages
...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...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... | |
 | 1919 - 460 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... | |
 | George Edwin Holmes - 1919 - 1048 pages
...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... | |
 | George Edwin Holmes - 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... | |
 | United States - 1920 - 1064 pages
...excessprofits 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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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,... 
