 | 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...country or to any possession of the United States; and (2) Resident of United States.—* * * (3) Alien resident of United States. — * * * Opinion of the... | |
 | Philippines - 1986 - 492 lapas
...domestic corporation. — In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income, war profits, and excess...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. Internal Revenue Service - 1924 - 396 lapas
...citizen of the United States the amount of any income, irar-i>rufltg and excess-profits taxes paid or accrued during the taxable year to any foreign...country or to any possession of the United States ; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...of a citizen of the United States the amount of any income, warprofits and excess-profits taxes paid or accrued during the taxable year to any foreign...country or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...a citizen of the United States 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 (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | John F. Sherwood - 1925 - 206 lapas
...a citizen of the United States 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 (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | 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...country or to any 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... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...a citizen of the United States 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 (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | United States - 1928 - 1164 lapas
...a citizen of the United States 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 (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
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Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of... 
