 | United States. Congress. House. Appropriations - 1955 - 1092 lapas
...take credit against its total income tax for any income, war profits, or excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in... | |
 | United States. Congress. House. Committee on Appropriations - 1955 - 1050 lapas
...take credit against its total income tax for any income, war profits, or excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in... | |
 | United States. Internal Revenue Service - 1956 - 1348 lapas
...of that section, the tax imposed by Chapter 1 (with certain taxes excepted) shall be credited with the amount of any income, war profits, and excess...country or to any possession of the United States, and further that "Such choice may be made or changed at any time prior to the expiration of the period... | |
 | United States. Congress. House. Committee on Appropriations - 1956 - 1438 lapas
...domestic corporation may elect to take credit against its total income tax for any income, war profits or excess profits taxes paid or accrued during the taxable...year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in... | |
 | 1961 - 88 lapas
...resident, a domestic corporation, and a United States trust or estate are generally allowed a credit for the amount of any income, war profits and excess profits...during the taxable year to any foreign country or possession of the United States. In the case of a resident of the United States or an individual who... | |
 | United States. Tax Court - 1959 - 1372 lapas
...• • 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 ; • **•*• • (h) CREDIT FOB TAXES IN LIED OF INCOME, ETC., TAXES.—For the... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 178 lapas
...fide resident of Puerto Rico during the entire taxable year and in the case of a domestic corporation, the amount of any income, war profits, and excess...country or to any possession of the United States; and "(2) PARTNERSHIPS AND ESTATES. — In the case of any individual described in paragraph (1), who is... | |
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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... 
