| United States. Board of Tax Appeals - 1933 - 1616 lapas
...1921 [1924, 1926, and 1928, in regulations under later acts] and subsequent years, to a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country. If he is a citizen or subject of any country in the second list, he is not entitled to such credit.... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...the credit for foreign taxes includes not only the 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 by such domestic corporation, but also income, war-profits, and excess-profits taxes... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...and of a domestic corporation, 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) RESIDENT OF UNITED STATES. — In the case of a resident of the United States, the amount of any... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...the credit for foreign taxes includes not only the 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 by such domestic corporation, but also income, war-profits, and excess-profits taxes... | |
| United States - 1939 - 780 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. — In the case of a resident of the United States, the amount of any... | |
| United States. Congress. Senate. Committee on Finance - 1938 - 768 lapas
...a United States citizen and a domestic corporation a credit against the tax imposed by the act for the amount of any income, war profits, and excess...year to any foreign country or to any possession of the United States. Furthermore, section 131 (a) (3) grants to an alien resident accrued during the... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...and of a domestic corporation, 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) RESIDENT OF THE UNITED STATES. — In the case of a resident of the United States, the amount of... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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. — In the case of a resident of the United States, the amount of any... | |
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