 | United States. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...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 which it receives dividends * * * in any taxable year shall be deemed to have paid the same proportion of any income, warprofits,... | |
 | Philippines - Law - 1986 - 492 pages
...foreign subsidiary. — For purposes of this subsection 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, or... | |
 | National City Company - Income tax - 1921 - 104 pages
...th« taxpayer. 190 (e) 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 234), in any taxable year shall be deemed to have paid the same proportion... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...REFERENCE: Sec. 238: "(e) 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 234) in any taxable year shall be deemed to have paid the same proportion... | |
 | United States - Law - 1922 - 756 pages
...by the taxpayer. (e) 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 234) in any taxable year shall be deemed to have paid the same proportion... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...by the taxpayer. (e) 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 234) in any taxable year shall be deemed to have paid the same proportion... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...by the taxpayer. (e) 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 234) in any taxable year shall be deemed to have paid the same proportion... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...owning a majority of the stock of foreign corporation. — A domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends (not deductible under section 234) in any taxable year, shall be entitled to credit against the amount... | |
 | United States - 1927 - 920 pages
...SUBSIDIARY There is a special credit under section 238 (e) for an American corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends (not deductible under section 234). In such case, the parent corporation will be deemed to have paid... | |
 | United States - Finance - 1924 - 260 pages
...by the taxpayer. (e) 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 If accrued taxes when paid differ from the amounts claimed as credits by the corporation, or if any... | |
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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,... 
