 SEC. 38. GENERAL BUSINESS CREDIT. (a) ALLOWANCE OF CREDIT.—There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) the business credit carryforwards carried to such taxable...  Reports of the Tax Court of the United States - 3. lappuseautors: United States. Tax Court - 2002Pilnskats - Par šo grāmatu
 | United States. Congress. Senate. Committee on Finance - 1954 - 1032 lapas
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1963 - 1964 lapas
...ALLOWANCE OP CREDIT FOR TUITION AND FEES. — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year, an amount equal to the aggregate amount paid during such year by such individual to one or more institutions of higher education... | |
 | 1968 - 1618 lapas
...who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent. In the case of a taxable... | |
 | 1978 - 1280 lapas
...of new Principal restdence—(a) General iile¿ In the case of an Individual there Is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percen1¿ of the purchase price of a new prIncipal restdeuce purchased or constructed by the taxpayer... | |
 | 1969 - 752 lapas
...who has received earned Income before the beglnning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, In the case of a taxable... | |
 | 1966 - 1826 lapas
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning In 1964, or 16 percent, In the case of a taxable... | |
 | 1975 - 1142 lapas
...who has received earned Income before the beginning of the taxable year. there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning in 1964. or 15 percent, In the case of a taxable... | |
 | 1976 - 756 lapas
...of new principal realdcnce—(a) General rule. In the case of an Individual there Is allowed, as a credit against the tax Imposed by this chapter for the taxable year. an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer.... | |
 | 1974 - 726 lapas
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning In 1964, or 15 percent. In the case of a taxable... | |
 | 1977 - 1078 lapas
...of new principal realdence—(a) General rule. In the case of an individual there is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer... | |
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