 | United States. Court of Claims - 1944 - 960 páginas
...accrued to a foreign country. Subdivision (f ) of that section reads in pertinent part as follows : For the purposes of this section a domestic corporation...any taxable year shall be deemed to have paid the same proportion of any income, warprofits, or excess-profits taxes paid by such foreign corporation... | |
 | United States. Court of Claims - 1937 - 786 páginas
...with a foreign corporation should be determined, provided that — For the purposes of section 238 a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to have paid the 78975— 37— cc— vol. 83 37 Opinion of the Court same proportion... | |
 | Philippines - 1986 - 492 páginas
...and computation of such credits. (8) Taxes of foreign subsidiary. — For purposes of this subsection a domestic corporation, which owns a majority of the...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... | |
 | Robert Hiester Montgomery - 1920 - 1304 páginas
...such foreign corporation in a consolidated return, but for the purpose of section 238 of the statute a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be entitled to credit its income, war profits and excess profits taxes with any income, war profits... | |
 | George Edwin Holmes - 1919 - 1052 páginas
...its principal business in this country.8 Domestic Corporations Owning Stock of Foreign Corporations. A domestic corporation which owns a majority of the voting stock of a foreign corporation is entitled to c-redit for taxes in respect of any income, war-profits or excess-profits taxes paid... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...more corporations is owned or controlled by the same interests. (c) For the purposes of 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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 páginas
...include the net income or invested capital of such foreign corporation in a conslidated return, but a domestic corporation which owns a majority of the voting stock of a foreign corporation is entitled to certain credits for income, war profits and excess profits taxes paid by such foreign... | |
 | Ewell D. Moore - 1919 - 44 páginas
...corporations is owned or controlled by the same interests. (c) For the purposes of sec. 238 (credit for taxes) a domestic corporation which owns a majority of the voting stock of a foreign corporation is deemed to have paid the same proportion of any income, war profits and excess-profits taxes paid... | |
 | 1919 - 460 páginas
...owned or controlled by the same interests. (c) For the purposes of section two hundred and thirty-eight a domestic corporation which owns a majority of the voting stock of a foreign corporation shall be deemed to Juice paid the same proportion of any income, w^ar-proflts and excess-profits taxes... | |
 | National City Company, United States - 1919 - 104 páginas
...owned or controlled by the same interests. 180. (c) For the purposes of Section 238 (par. 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... | |
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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... 
