 | United States. Court of Claims - 1937 - 710 lapas
...credited with : (1) In the case of 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 * * *. ***** (5) The above credits shall not be allowed in the case of a citizen entitled to the benefits... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 lapas
...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. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...and 1943 plaintiff elected to take the credit granted by Section 131 of the Internal Revenue Code for the amount of any income, war profits and excess profits taxes paid or accrued during said years to any foreign country or to any possession of the United States. 6. On November 29, 1939,... | |
 | Philippines - 1986 - 492 lapas
...domestic corporation. In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country ; (B) Alien resident of the P/r''ippines. In the case of an alien OFFICIAL GAZETTE resident of... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...credited with: (a) In the case of a citizen of the United States, whether resident or nonresident, the amount of any income, war profits and excess profits...accrued during the taxable year to any foreign country upon income derived from sources therein, or to any possession of the United States; (c) In the case... | |
 | United States. Internal Revenue Service - 1921 - 348 lapas
...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country... | |
 | United States - 1921 - 642 lapas
...a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid 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 paid during the taxable... | |
 | National Tax Association - 1922 - 624 lapas
...a citizen of the United States, the amount of any income, warprofits and excess-profits taxes paid 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 paid during the taxable... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...citizen of the United States the amount i* of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country or to any possession of the United States; and no (2) In the case of a resident of the United States, the amount of any such taxes paid during the... | |
 | United States - 1922 - 756 lapas
...a citizen of the United States_ the amount of any income, war-profits and excess-profits taxes paid 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 paid during the taxable... | |
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Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS. In the case of a citizen of the United States and of a domestic corporation, the amount of... 
