| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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.... | |
| 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... | |
| 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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