"Gross-Up" in Connection with Foreign Tax Credit Allowed Domestic Corporations on Dividends from a Foreign Subsidiary : hearings before the United States House Committee on Ways and Means, Eighty-Sixth Congress, second session, on Apr. 11, 1960.

Considers H.R. 10859 and H.R. 10860, to do away with the double allowance on tax credit for foreign taxes paid on income earned by domestic corporations from dividends received from a foreign subsidiary.