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" Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 901. "
The Code of Federal Regulations of the United States of America - 376. lappuse
1998
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Foreign Investors Tax Act of 1966: Hearings, Eighty-ninth Congress, Second ...

United States. Congress. House. Committee on Ways and Means - 1966 - 60 lapas
...lubricating oil. "(3) FOREIGN TAX CREDIT. — Except as provided by section 906, foreign corporations shall not be allowed the credit against the tax for...possessions of the United States allowed by section 901. " (4) CROSS REFERENCE. "For rule that certain foreign taxes are not to be taken into account in determining...
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Foreign Investors Tax Act of 1966: Hearings...89-2, on H.R. 13103, March 7, 1966

United States. Congress. House. Committee on Ways and Means - 1966 - 54 lapas
...lubricating oil. "(3) FOREIGN TAX CREDIT. — Except as provided by section 906, foreign corporations shall not be allowed the credit against the tax for...possessions of the United States allowed by section 901. " ( 4 ) CROSS REFERENCE. "For rule that certain foreign taxes are not to be taken into account in determining...
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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967 - 1068 lapas
...lubricating oil. "(3) Foreign tax credit. — Except as provided by section 008. foreign corporations shall not be allowed the credit against the tax for...possessions of the United States allowed by section 001. "(4) Cross reference. — "For rule that certain foreign taxes are not to be taken Into account...
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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967 - 1204 lapas
...lubricating oil. "(3) Foreign tax credit. — Except as provided by section 906, foreign corporations shall not be allowed the credit against the tax for...countries and possessions of the United States allowed by Mod 001 . "For rule that certain foreign taxes are not to be taken Into account in determlnlni deduction...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...and lubricating oil. (3) Foreign tax credit. Except as provided by section 906, foreign corporations shall not be allowed the credit against the tax for...possessions of the United States allowed by section 901. (4) Cross reference. For rule that certain foreign taxes are not to be taken into account in determining...
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Reports of the Tax Court of the United States, 56. sējums

United States. Tax Court - 1971 - 1476 lapas
...FOREIGN TAX CREDIT.—Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 901. case of citizens and domestic corporations, deriving a high percentage of their income from the active...
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Reports of the United States Tax Court, 56. sējums

United States. Tax Court - 1971 - 1470 lapas
...FOREIGN TAX CREDIT. — Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 901. [Emphasis added.] case of citizens and domestic corporations, deriving a high percentage of their income...
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The Code of Federal Regulations of the United States of America

1971 - 544 lapas
...(c) Foreign tax credit not allowed. A nonresident alien Individual shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 001. % 1.874-1 Allowances of deductions and credits to nonresident alien individuals. (a) Return required....
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The Code of Federal Regulations of the United States of America

1972 - 580 lapas
...Foreign tax credit. Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 901. (h) Internees. In the case of a citizen of the United States interned by the enemy while serving as...
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The Code of Federal Regulations of the United States of America

1967 - 528 lapas
...Foreign tax credit. Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and...possessions of the United States allowed by section 901. (h) internees. In the case of a citizen of the United States interned by the enemy while serving as...
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