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" States 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; and (2) RESIDENT OF THE UNITED STATES OR PUERTO... "
Research and Experimental Source Allocation Rules: Hearings Before the ... - 80. lappuse
autors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1984 - 268 lapas
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Cases Decided in the United States Court of Claims ... with ..., 134. sējums

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,...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 lapas
...profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any US possession on income from sources without the US which the amount of any dividends (not deductible under sec....
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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
...citizen of 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...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...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 or to any possession of the United States; and (2) In the case of a resident of the United States, the amount...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...of a citizen of the United States the amount of any income, warprofits 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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...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 or to any possession of the United States; and (2) In the case of a resident of the United States, the amount...
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...Credit for foreign taxes. — This credit includes 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, but shall not exceed the same proportion of the tax (computed on the...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...and of a domestic corporation, the amount 6f 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.— In the case of a resident of...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...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 or to any possession of the United States; and (2) In the case of a resident of the United States, the amount...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 lapas
...222. a credit against the income tax payable to the United States of the amount of any income tax paid or accrued during the taxable year to any foreign country or to any possession of the United States. In other words, his United States income tax is reduced by the amount...
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