 | United States - 1964 - Broj stranica: 1098
...Treatment of taxes paid by foreign corporation. For purposes of this subpart, a domestic corporation which owns at least 10 percent of the voting stock of a foreign corporation from which it receives dividends in any taxable year shall — (1) to the extent such dividends are paid by such... | |
 | 1978 - Broj stranica: 952
...Treatment of taxes paid by foreign corporation. For purposes of this subpart, a domestic corporation which owns at least 10 percent of the voting stock of a foreign corporation from which It receives dividends In any taxable year shall— (1) To the extent such dividends are paid by such foreign... | |
 | 1977 - Broj stranica: 866
...general If a domestic shareholder (meaning for purposes of section 902 a domestic corporation owning at least 10 percent of the voting stock of a foreign corporation, such foreign corporation for purposes of section 902 being referred to as a first-tier corporation)... | |
 | United States. Internal Revenue Service - 1963 - Broj stranica: 1436
...OF TAXES PAID BY FOREIGN CORPORATION. — For purposes of this snbpart, a domestic corporation which owns at least 10 percent of the voting stock of a foreign corporation from which it receives dividends in any taxable rear shall be deemed to have paid the same proportion of any income,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - Broj stranica: 662
...imposed "in lieu of" income, war profits, or excess profits taxes. Where a domestic corporate taxpayer owns at least 10 percent of the voting stock of a foreign corporation, it is allowed credit for a proportionate part of any foreign income, war profits, or excess profits... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - Broj stranica: 1186
...imposed "in lieu of" income, war profits, or excess profits taxes. Where a domestic corporate taxpayer owns at least 10 percent of the voting stock of a foreign corporation, it isallowed credit for a proportionate part of any foreign income, war profits, or excess profits... | |
 | United States. Congress. Joint Economic Committee - 1955 - Broj stranica: 962
...going into foreign corporations. The Kevenue Code states that a United States corporation must own at least 10 percent of the voting stock of a foreign corporation if the United States corporation is to receive credit for its pro rata share of the foreign income... | |
 | 1961 - Broj stranica: 88
...corporation owning stock of a foreign corporation. — In the case of a domestic corporation owning at least 10 percent of the voting stock of a foreign corporation from which it receives dividends in any taxable year, a proportionate amount of the taxes paid or accrued by such... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - Broj stranica: 670
...section 902(b) of the 1954 Internal Revenue Code. Under the present code, if a domestic corporation owns at least 10 percent of the voting stock of a foreign corporation, the dividends received by the domestic corporation from the earnings of the foreign corporation are... | |
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CORPORATION. (a) TREATMENT OF TAXES PAID BY FOREIGN CORPORATION.— For purposes of this subpart, a domestic corporation which owns at least 10 percent of the voting stock of a foreign corporation... 
