 | 1994 - 756 lapas
...under section 78 0 [Т.О. 7649, 44 FR 60087, Oct. 18, 1979] § 1.903-1 Taxes in lieu of income taxes. (a) In general. Section 903 provides that the term...country. For purposes of this section and §§1.901-2 and 1.901-2A, such a tax is referred to as a "tax in lieu of an income tax"; and the terms "paid" and "foreign... | |
 | 1982 - 640 lapas
...917 (26 USC 7805)) [TD 7739, 45 FR 75648, Nov. 17, 1980] § 4.903-1 Taxes in lieu of income taxes. (a) In general. Section 903 provides that the term...otherwise generally imposed by any foreign country or any possession of the United States. A charge is a tax in lieu of an income tax if and only if—... | |
 | 1997 - 794 lapas
...lieu of income taxes. (a.) In general. Section 903 provides that the term "Income, war profits, euad excess profits taxes" shall Include a ta.x paid in...foreign country. For purposes of this section and §$1-901-2 and 1.901-2A, Buch a tax is referred to as a "tax in lieu of an income tax"; and the terms... | |
 | 1981 - 584 lapas
...917 (26 USC 7805)) [TD 7739, 45 FR 75648, Nov. 17, 1980] § 4.903-1 Taxes in lieu of income taxes. (a) In general. Section 903 provides that the term...on income, war profits, or excess profits ("income 80-081 O— 81 5 tax") otherwise generally imposed by any foreign country or any possession of the... | |
 | 1970 - 868 lapas
...taxes in lieu of income, etc., taxes. For purposes of this subpart and of sections 164(a) and 275(a), the term "Income, war profits, and excess profits...of a tax on Income, war profits, or excess profits otherwise generally Imposed by any foreign country or by any possession of the United States. [Sec.... | |
 | 1966 - 500 lapas
...taxes. Par purposes of this subpart and of sections i(>4(u) and 276(a), the term "Income, war profite, and excess profits taxes" shall Include a tax paid...of a tax on Income, war profits, or excess profits otherwise generally Imposed by any foreign country or by any possession of the United States. [Sec.... | |
 | 2004 - 750 lapas
...taxes imposed by the authority of any foreign country or possession of the United States, including a tax paid in lieu of a tax on income, war profits, or excess profits otherwise generally imposed by any foreign country or by any possession of the United States. (3) Refunds... | |
 | 1981 - 698 lapas
...taxes imposed by the authority of any foreign country or possession of the United States, including a tax paid in lieu of a tax on income, war profits, or excess profits otherwise generally imposed by any foreign country or by any possession of the United States. (3) Refunds... | |
 | United States. Internal Revenue Service - 1963 - 1436 lapas
...year to any foreign country or to any possession of the United States * * » Section 903 of the Code provides that the term "income, war profits, and excess...of a tax on income, war profits, or excess profits otherwise generally imposed by any foreign country or any possession of the United States. IT 4023... | |
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...• •. Section 903 of the Code provides that : For purposes of this subpart and of section 164 (b), , shall be applied without retroactive effect. (c)...PREPARATION AND DISTRIBUTION OF REGULATIONS, FORMS, STAMPS, otherwise generally Imposed by an; foreign country or by any possession of the United States. The Republic... | |
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For purposes of this subpart and of sections 164(a) and 275(a), the term "income, war profits, and excess profits taxes" shall include a tax paid in lieu of a tax on. income, war profits, or excess profits otherwise generally imposed by any foreign country... 
