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" States, whether resident or nonresident, may claim a credit for (i) the amount of any income, war profits, and excess profits taxes paid or accrued (or deemed paid or accrued under section 905(b)) during- the taxable year to any foreign country or to... "
The Code of Federal Regulations of the United States of America - 542. lappuse
1998
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Cases Decided in the United States Court of Claims ... with ..., 122. sējums

United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...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 United States.—* * * (3) Alien resident of United States. — * * * Opinion of the...
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Statutes of the United States of America

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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

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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Federal Income Tax Problems --1922

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...
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The Bulletin of the National Tax Association, 7-8. sējumi

National Tax Association - 1922 - 622 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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...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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The Journal of political economy, 31. sējums

1923 - 958 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 1 Ibid., par. 83. 2. In the case of a resident of the United States, the amount of any such taxes paid...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 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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The Journal of Political Economy, 31. sējums

1923 - 916 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 1 Ibid., par. 83. ' Revenue Act of 1921 (National Bank of Commerce, New York, 1922), p. 49. 2. In the...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...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 taxes paid or accrued during...
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