 | 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...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... | |
 | National City Company, United States - 1919 - 104 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country ; and 111. (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | Harris, Forbes & co., New York - 1919 - 164 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...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... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...to a foreign country of which he is a citizen is allowed as a credit against his tax if such country in imposing such taxes allows a similar credit to...citizens of the United States residing in such country. The amount of any income, war-profits and excess-profits taxes paid during the taxable year to any... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...citizen or subject of a foreign country, " upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country. It should be noted that the federal provision does not apply to citizens of states of the Union, and... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...accrued "during the taxable year to" the country of which he is a citizen or subject ("if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country"), "or to any possession of the United States, as the case may be." As to credits for taxes in the case... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...from sources therein, may be credited against his tax payable to the United States if such country, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country.2 1 Revenue Act of 1918, § 222 (a) 1. 2 Id. § 222 (a) 3. Non-Resident Aliens. No credit for... | |
 | United States - 1920 - 1052 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, all be presumptive evidence of a violation of this...and also of a violation of the provisions of secti (4) In the case of any such individual who is a mem- Partners or i •* i • i i» • f , beneficiaries... | |
 | United States - 1920 - 1054 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...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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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... 
