| United States - 1953 - 1744 lapas
...States or Puerto Rico. In the case of an alien resident of the United States and in the case of an d corporation and by shareholders who are not corporations) of all classes of taxable year, the amount of any such taxes paid or accrued during the taxable year to any foreign country,... | |
| 1998 - 794 lapas
...include income of any kind which is exempt from tax under the provisions of an income tax convention to which the United States Is a party. See §§1.872-...of treaty and nontreaty income (1) In general. (1) For purposes of this section the term "treaty Income" shall be construed to mean the gross income... | |
| 1992 - 720 lapas
...include income of any kind which is exempt from tax under the provisions of an income tax convention to which the United States is a party. See §§ 1.872-...year. (b) Definition of treaty and nontreaty income (l) In general, (i) For purposes of this section the term "treaty income" shall be construed to mean... | |
| 1997 - 794 lapas
...include income of any kind which is exempt from tax under the provisions of an income tax convention to which the United States is a party. See §§1.872-...year. (b) Definition of treaty and nontreaty income (I) In general, (i) Por purposes of this section the term "treaty income" shall be construed to mean... | |
| 1977 - 864 lapas
...credits (other than the credits provided by sections 31 and 32). (d) Alien resident of Puerto Rico. This section shall not apply to a nonresident alien...bona fide resident of Puerto Rico during the entire taxable year. See § 1.876-1. [Т.О. 6500, 25 FR 11910, Nov. 26, I960, as amended by TD 6669. 28 FR... | |
| 1966 - 500 lapas
...Income $6, 942 Plus: Tax on oil royalties ($2,000 X 15% 300 Total. 7,242 (5) Exceptions. This paragraph shall not apply to a nonresident alien individual...bona fide resident of Puerto Rico during the entire taxable year or to a nonresident alien individual who, in accordance with a tax convention, is entitled,... | |
| 1961 - 636 lapas
...income $6,942 Plus: Tax on oil royalties ($2,000x 15% 300 Total. 7,242 (5) Exceptions. This paragraph shall not apply to a nonresident alien individual...bona fide resident of Puerto Rico during the entire taxable year or to a nonresident alien individual who, in accordance with a tax convention, is entitled,... | |
| 2001 - 942 lapas
...which is exempt from tax under the provisions of an income tax convention to which the United States IB a party. See §§1.872- 2(c) and 1.883l(b). This section...not apply to a nonresident alien individual who is л bona fide resident of Puerto Rico during the entire taxable year. (b) Definition of treaty and nontreaty... | |
| 1998 - 804 lapas
...resident of Puerto Rico. Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands. This section shall not apply to a nonresident alien Individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands during- the entire... | |
| 1999 - 1172 lapas
...this paragraph for making a return. (iv) Certain alien residents of Puerto Rico. This paragraph does not apply to a nonresident alien individual who is a bona fide resident of Puerto Rico during the taxable year. See section 876 and paragraph <a)(l)<iii) of this section. (3) Representative or agent... | |
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