 | Philippines - 1986 - 492 lapas
...an alien OFFICIAL GAZETTE resident of the Philippines, the amount of any such taxes paid or accrued during the taxable year to any foreign country; if...such taxes allows a similar credit to citizens of the Philippines residing in such country; and (C) Partnerships and estates. — In the case of any such... | |
 | National City Company, United States - 1919 - 104 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country ; and 111. (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...accrued "during the taxable year to" the country of which he is a citizen or subject ("if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country"), "or to any possession of the United States, as the case may be." As to credits for taxes in the case... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...citizen or subject of a foreign country, " upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country. It should be noted that the federal provision does not apply to citizens of states of the Union, and... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...to a foreign country of which he is a citizen is allowed as a credit against his tax if such country in imposing such taxes allows a similar credit to...citizens of the United States residing in such country. The amount of any income, war-profits and excess-profits taxes paid during the taxable year to any... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...he is a citizen or subject, upon income derived from sources therein, only if such country permits a similar credit to citizens of the United States residing in such country. (b) In the case of a resident of the United States, such taxes paid or accrued during the taxable year... | |
 | Harris, Forbes & co., New York - 1919 - 164 lapas
...foreign country, to deduct the amount of such taxes on income derived therein providing his country allows a similar credit to citizens of the United States residing in said foreign country. This provision regarding credit for foreign taxes lays the basis for reciprocal... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...Chapter 4 on Citizens and Residents and Chapter 27 on Deductions — In General. country unless it allows a similar credit to citizens of the United States residing in that country.52 Fiscal Year. The net income of a partnership is computed generally in the same manner... | |
 | United States - 1920 - 1052 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, all be presumptive evidence of a violation of this...provisions of section one of this act: Provided, That mem- Partners or i •* i • i i» • f , beneficiaries of ber of a partnership or a beneficiary... | |
 | United States - 1920 - 1064 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...and (4) In the case of any such individual who is a mem- . p»rt"T" °* , 't , . J , c . , , beneficiaries of ber of a partnership or a beneficiary of... | |
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States, the amount of any such taxes paid or accrued during the taxable year to any possession of the United States; and (3) ALIEN RESIDENT OF UNITED STATES. — In the case of an alien resident of the United States, the amount of any such taxes paid... 
