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" In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 186. lappuse
1978
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Official Gazette, 82. sējums,30-32. izdevums

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...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
..."the amount of any such taxes paid" or accrued "during the taxable year to" the country of which he is a citizen or subject, in imposing such taxes, allows...of the United States residing in such country"; and (c) the "proportionate share of" any "such taxes of" a partnership of which he is a partner or of an...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...United States, the amount of any such taxes paid during the taxable year to any foreign country, similar if the foreign country of which such alien resident...of the United States residing in such country; and (4) In the case of any such individual who is a member of a part- .. nership or a beneficiary of an...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 lapas
...to any possession of the United States. 69 try, if the foreign country of which such resident alien is a citizen or subject, in imposing such taxes, allows...citizens of the United States residing in such country. 180 (3) In the case of any such individual in the foregoing classes who is a member of a partnership...
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The Bulletin of the National Tax Association, 7-8. sējumi

National Tax Association - 1922 - 622 lapas
...; and 3. " In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...of the United States residing in such country; and 4. "In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...with: ... (3) In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...citizens of the United States residing in such country"; [see Art. 385, Reg. 62, for list of countries allowing similar credit to citizens of the United States]....
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The Journal of political economy, 31. sējums

1923 - 958 lapas
...States; and 3. In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...of the United States residing in such country; and 4. In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...States; and (3) In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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The Journal of Political Economy, 31. sējums

1923 - 916 lapas
...States; and 3. In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...of the United States residing in such country; and 4. In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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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
...States; and (3) In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if...of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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