 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 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...possession of the United States; and (2) Resident of United States.—* * * (3) Alien resident of United States. — * * * Opinion of the Court (4) Partnerships... | |
 | Philippines - 1986 - 492 lapas
...credited with: (A) Citizen and domestic corporation. — In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income,...accrued during the taxable year to any foreign country ; (B) Alien resident of the P/r''ippines. — In the case of an alien OFFICIAL GAZETTE resident of... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...credited with: (a) In the case of a citizen of the United States, whether resident or nonresident, the amount of any income, war profits and excess profits...accrued during the taxable year to any foreign country upon income derived from sources therein, or to any possession of the United States; (c) In the case... | |
 | 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...possession of the United States; and (2) RESIDENT OF UNITED STATES.— In the case of a resident of the United States, the amount of any such taxes paid... | |
 | Robert Hiester Montgomery - 1923 - 1760 lapas
...for 1921 (as to fiscal years beginning in 1920, see art. 386) and subsequent years, to a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country. If he is a citizen or subject of any country in the second list, he is not entitled to such credit.... | |
 | United States. Internal Revenue Service - 1931 - 502 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...possession of the United States ; and (2) RESIDENT OF UNITED STATES. — In the case of a resident of the United States, the amount of any such taxes paid... | |
 | United States. Board of Tax Appeals - 1933 - 1616 lapas
...1921 [1924, 1926, and 1928, in regulations under later acts] and subsequent years, to a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country. If he is a citizen or subject of any country in the second list, he is not entitled to such credit.... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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...possession of the United States; and (2) RESIDENT OF UNITED STATES.—In the case of a resident of the United States, the amount of any such taxes paid... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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...possession of the United States ; and (2) RESIDENT OF UNITED STATES. — In the case of a resident of the United States, the amount of any such taxes paid... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...and of a domestic corporation, the amount of any income, war-profits, and excess-profits taxes paiil or accrued during the taxable year to any foreign...possession of the United States ; and (2) RESIDENT OF UNITED STATES. — In the case of a resident of the United States, the amount of any such taxes paid... | |
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In the case of a citizen of the United 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... 
