 | 1923 - 958 lapas
...a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country or to any possession of the United States; and 1 Ibid., par. 83. 2. In the case of a resident of the United States, the amount of any such taxes paid... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...a citizen of the United States the amount of any income, war-profits and excess-profits taxes paid 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 during the taxable... | |
 | 1923 - 916 lapas
...a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country or to any possession of the United States; and 1 Ibid., par. 83. ' Revenue Act of 1921 (National Bank of Commerce, New York, 1922), p. 49. 2. In the... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...citizen of the United States the amount of any income, •war-profits and excess-profits taxes paid 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 during the taxable... | |
 | Eric Louis Kohler - 1924 - 514 lapas
...a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid 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 during the taxable... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...insurance company is also entitled to the credit for 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 which is allowed other domestic corporations by section 238. See article 611. Among... | |
 | 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
...$25,250.00. In addition to the credits outlined above, domestic corporations are entitled to credit for the amount of any income, war profits and excess profits taxes paid or accrued during the same taxable year to any foreign corporation or to any possession of the United States. For detailed... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...Credit for foreign taxes. — This credit includes 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, but shall not exceed the same proportion of the tax (computed on the basis of the... | |
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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... 
