#1034038
Beidh corparáid Éireannach díolmhaithe ó cháin na Stát Aontaithe ar a tuilleamh, a brabúis, a hioncam nó a barrachas, carnaithe nó neamh-dháilithe, más daoine is cónaitheoirí in Éirinn a rialaíos go díreach nó go neamhdhíreach, ar feadh leath deiridh na bliana inchánach, níos mó ná 50 faoin gcéad den chumhacht vótála go léir sa chorparáid sin.
An Irish corporation shall be exempt from United States tax on its accumulated or undistributed earnings, profits, income or surplus, if individuals who are residents of Ireland control, directly or indirectly, throughout the latter half of the taxable year, more than 50 per cent. of the entire voting power in such corporation. [GA]