...determined under subparagraph (A) shall be appropriately adjusted to disregard any Federal income taxes, or income, war profits, or excess profits taxes imposed by any foreign country or possession of the United States, which are directly or indirectly taken into account on the taxpayer's applicable financial...

...person receives such excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes imposed by any foreign country...with respect to the earnings and profits attributable such excluded amount when such earnings and profits were actually distributed directly or indirectly...

...excluded from gross income under section 959(a) after the application of section 962(d) and § 1.962 3; and (II) Any Income, war profits, or excess profits...through a chain of ownership described In section 968(aX2). (b) Reduction with respect to each share of stock. Any reduction under paragraph (a) of this...

...as of the time such person receives such excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes imposed...chain of ownership described in section 958(a)(2). (2) Limitation on amount of reduction in case of election under section 962. In the case of a distribution...

...as of the time such person receives such excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes imposed...indirectly through a chain of ownership described in section958(a)(2). (2) Limitation on amount of reduction in case of election under section 962. In the...

...as of the time such person receives such excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes imposed...profits attributable to such excluded amount when suci earnings and profits were actually distributed directly or indirectly through a chain of ownership...

...income under section 959(a) after the application of section 962(d) and §1.9633; and (2) The amount of any income, war profits, or excess profits taxes imposed...possession of the United States on or with respect te the earnings and profits attributable to such excluded amount when such earnings and profits were...

...paragraph (d) must be adjusted to disregard (for example, by adding back) any Federal income taxes or income, war profits, or excess profits taxes imposed by any foreign country or possession of the United States that are directly or indirectly taken into account on the taxpayer's applicable financial...

...paragraph (d) must be adjusted to disregard (for example, by adding back) any Federal income taxes or income, war profits, or excess profits taxes imposed by any foreign country or possession of the United States that are directly or indirectly taken into account on the taxpayer's applicable financial...

...the foreign trust to the intermediary. For purposes of section 901(b), any income, war profits, and excess profits taxes imposed by any foreign country or possession of the United States on the intermediary with respect to the property transferred will be treated as having been imposed on...