States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto... Internal Revenue Cumulative Bulletin - Page 236by United States. Internal Revenue Service - 1978Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...and of a domestic corporation, the amount of any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; * * * The plaintiff is a corporation organized on December 16, 1942, under the laws... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...citizen of the United States the amount of any income, irar-i>rufltg and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States ; and (2) In the case of a resident of the United States, the amount of any such... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of a citizen of the United States the amount of any income, warprofits and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...a citizen of the United States the amount of any income, war-profits and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...a citizen of the United States the amount of any income, war-profits and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...Credit for foreign taxes. — This credit includes income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States, but shall not exceed the same proportion of the tax (computed on the basis of the... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...a citizen of the United States the amount of any income, war-profits and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 pages
...222. a credit against the income tax payable to the United States of the amount of any income tax paid or accrued during the taxable year to any foreign country or to any possession of the United States. In other words, his United States income tax is reduced by the amount of his foreign... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...and of a domestic corporation, the amount 6f any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) RESIDENT OF UNITED STATES.— In the case of a resident of the United States,... | |
| United States - Law - 1928 - 1164 pages
...a citizen of the United States the amount of any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes... | |
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