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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: United States of America: List of US Corporations

A list of United States Corporations etc. known to have paid dividends exempt or partly exempt from United States withholding tax (see DT19868) is given below.

The list is not exhaustive and Districts should notify HMRC, Customs & International, Tax Treaty Team of any corporation etc. not on the list which is found to have notified its shareholders that its distributions are held to be partly exempt from United States Tax

c Adams Express Co.

b Affiliated Fund Inc.

c American Business Shares Inc.

d American Equitable Assurance Co. of New York.

b American Express Investment Fund.b American Mutual Fund Inc.

c American Research and Development Corporation.

d Anaconda Co. (formerly Anaconda Copper Mining Co.)

d Arizona Public Service Co.

d Atlantic City Electric Company.

c Atlas Corporation.

b Axe Houghton Fund B Inc.

d Belco Petroleum Corporation.

d Bismark Hotel Co.

b Blue Pidge Mutual Fund Inc.

b Boston Fund Inc.

a Boston Personal Property Trust.

b Broad Street Investing Corporation.

b Bullock Fund Ltd.

d California Water Service Co.

d California Water & Telephone Company (merged 1967).

b Canadian Fund Inc.

d Canal-Randolph Corporation.

c Carriers and General Corporation.

d Central Hudson Gas & Electric Corporation.

d Central Louisiana Electric Co.

d Central Maine Power Co.

a Century Shares Trust.

d Cerro Corporation (formerly Cerro de Pasco Corporation).

a Chase Selection Fund.

b Chemical Fund Inc.

d Connecticut Light & Power Co.

d Consolidated Edison Co. of New York Inc.

a Consolidated Investment Trust.

b Continental American Fund Inc.

d Detroit & Canada Tunnel Corporation.

d Detroit Edison Co.

d Detroit International Bridge Co.

b Dividend Shares Inc.

c Dominick Fund Inc. (formerly National Shares Corporation).

a Dreyfus Fully Paid Investment Programmes.

b Dreyfus Special Investment Fund Inc.

d Duquesne Light Co.

a Eaton & Howard Balanced Fund.

a Eaton & Howard Stock Fund.

c Electric Bond and Share Co.

d El Paso Electric Company.

d El Paso Natural Gas Co.

b Engery Fund Inc.

d Equitable Gas Co.

c Equity Corporation.

c Eurofund Inc.

b Fidelity Trent Fund Inc.

Finomic Investment Fund Inc.

d Fitchburg Gas & Electric Light Co.

d Florida Power Corporation.

b Fundamental Investors Inc.

c General American Investors Inc.

d General Precision Equipment Corporation.

d General Public Utilities.

a George Putnam Fund of Boston.

d Glen Alden Corporation (formerly Glen Alden Coal Co.)

d Great Northern Iron Ore Properties.

d Gulf State Utilities Company.

d Hartford Electric Light Co.

d Honolulu Gas Co Ltd.

d Idaho Power Company.

d Illinois Power Co.

c International Holdings Corporation.

c International Telephone and Telegraph Co.

d Interstate Power Company.

b Investment Co. of America.

a Investors Retirement Mutual Fund.

c Japan Fund Inc.

d Keweenaw Land Association Ltd.

b Keystone Custodian Funds-Series KI, K2, S2, S3 and S4.

b Lazard Fund Inc. The

d Lehigh Coal and Navigation Co.

c Lehman Corporation.

c Leverage Fund of Boston Inc.

a Lexington Research Investing Plans.

b Loomis-Sayles Mutual Fund.

c Madison Fund Inc. (formerly Pennroad Corporation).a Massachusetts Investors Trust.

a Massachusetts Investors Growth Stock Fund.

a Massachusetts Life Fund.

a Massachusetts Mutual Mortgage and Realty Investment Plan.

d Missouri Public Service Co.

a Moody’s Capital Fund.

d Mountain Fuel Supply Company.

b Nation Wide Securities Co.

c National Aviation Corporation.

c National Shares Corporation (now Dominick Fund Inc.).

a National Securities Stock Series.

a National Securities Growth Stock Series.

d Natomas Co.

d New England Electric System.

a New England Fund.

d New England Telephone & Telegraph Co.

d New Jersey Zinc Co.

d New York State Electric and Gas Corporation.

d Niagra Mohawk Power Corporation.

c Niagra Share Corporation.

c North American Investment Corporation (to 4.1.66 when merged with Fund American Companies).

d Northem States Power.

a Northern Trust Co.

d Northwest Natural Gas Company (formerly Portland Gas & Coke Co.)

d Ogden Corporation.

d Oklahoma Gas & Electric Co.

b One William Street Fund Inc.

d Orange & Rockland Utilities.

c Overseas Securities Co. Inc.

d Pacific Gas & Electric Co.

d Pacific Gas Transmission.

d Pacific Power & Light Co.

d Pacific Tin Consolidated Corpse.

d Parvin/Dohrmann Co.

d Pennsylvania Gas and Water Co.

c Petroleum Corporation of America.

d Philadelphia Electric Co.

b Philadelphia Fund Inc.

a Philadelphia Fund Investment Programme.

b Pine Street Fund Inc.

d Portland General Electric Co.

d Potomac Electric Power Co.

b Price (T.Rowe) Growth Stock Fund Inc.

d Public Service Co. of Indiana.

d Public Service Co. of New Hampshire

d Public Service Electric & Gas Company.

d Puget Sound Power & Light Company.

a Putnam Grove Fund.

b Putnam Investors Fund Inc.

d Rochester Gas and Electric Corporation.

d Rollins Co.

d Saint Louis-San Francisco Railway Co.

b Selected American Shares Inc.

a Shareholders’ Trust of Boston.

d Sierra Pacific Power Co.

a Smith Barney Equity Fund.

d Soo Line Railroad Co.

d Southern California Water Co.

d South Carolina Electric & Gas Co.

d Southern Natural Gas Coy.

d Southwestern Public Service Co.

d Southwestern States Telephone Coy.

c Standard Shares Inc.

a State Street Bank Common Fund A.

b State Street Investment Corporation.

b Steadman Science Growth Fund Inc.

c Surveyor Fund Inc (formerly General Public Service corporation).

d Technicolor Inc.

b Technology Fund Inc. (formerly Television-Electronics Fund Inc.)

d Tenneco Inc.

d Tennessee Gas Transmission Co. (name changed to Tenneco Inc. in 1966).

d Texas Eastern Transmission Corpse.

c Transamerica Corporation.

b Transatlantic Fund Inc.

d Transcontinental Gas Pipe Line Corporation.

b Transocean Oil (UK) Inc. Thrift Plan.

c Tri-Continental Corporation.

2 08 South la Salle Street Corporation.

d Union Electric Cod Union Texas Natural Gas Corpse. (formerly Union Oil & Gas Corpn. of Louisiana).

c United Corporation.

c United States and Foreign Securities Corporation.

b US Life Inc. Common Stock Fund.

d Utah Power & Light Company.

b Vance Sanders Common Stock Fund Inc.

d Vepco.

d Virginia Electric & Power Co.

d Washington Natural Gas Company.

d Washington Water Power Co.

a Wellington Fund Inc.

(Note-As regards the markings ‘a’,’b’,’c’, and ‘d’, see IM1618.)