| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...agent. SEC. 216. CREDITS AGAINST TAX. A nonresident alien individual shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 217. RETURNS. In the case of a nonresident alien individual the return, in lieu of the time... | |
| United States - 1928 - 268 lapas
...Credits against tax. Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. NOTE. Subsection (g) above applies both to corporations and individuals. (h) Affiliation. ... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...deductions and credits. SEC. 234. CREDITS AGAINST TAX. Foreign corporations shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 235. RETURNS. In the case of a foreign corporation not having any office or place of business... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...Credits against tax.Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. (h) Affiliation.A corporation entitled to the benefits of this section shall not be deemed... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...deductions and credits. SEC. 234. CREDITS AGAINST TAX. Foreign corporations shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 235. RETURNS. In the case of a foreign corporation not having any office or place of business... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...THE TAX. A corporation organized under the China Trade Act, 1922, shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. A corporation organized under the China Trade Actr 1922, shall not be deemed to be affiliated... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...return of income. SEC. 234. CREDITS AGAINST TAX. Foreign corporations shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 235. RETURNS. (a) Time of filing. In the case of a foreign corporation not having any... | |
| United States - 1939 - 780 lapas
...THE TAX. A corporation organized under the China Trade Act, 1922, shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 264. AFFILIATION. A corporation organized under the China Trade Act, 1922, shall not be deemed... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...agent. SEC. 216. CREDITS AGAINST TAX. A nonresident alien individual shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 131. SEC. 217. RETURNS. (a) REQUIREMENT. In the case of a nonresident alien individual the return,... | |
| 1941 - 1688 lapas
...THE TAX. A corporation organized under the China Trade Act, 1922. shall not be allowed the credits 34. The interest 131. SEC. 264. AFFILIATION. A corporation organized under the China Trade Act, 1922, shall not be deemed... | |
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