| 1940 - 1806 lapas
...the credit for foreign taxes includes not only the income, war-profits, and excess-profits taxes paid K K K K@+S0 the United States by such domestic corporation, but also income, war-profits, and excess-profits taxes... | |
| 1939 - 1030 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... | |
| 1941 - 1688 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 excessprofits taxes... | |
| United States. Congress. Senate. Committee on Finance - 1940 - 512 lapas
...under the general income tax, the bill allows a credit against the excessprofits tax for income and profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States to the extent that such taxes are not offset by credits against the income tax. The... | |
| United States - 1953 - 1744 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 the United States or Puerto Rico. In the case of a resident of the United States and... | |
| United States. Congress. House. Committee on Ways and Means - 1942 - 1270 lapas
...the United States tax for the year in which it is realized and, under section 131(a), only taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States may be taken as a credit. Furthermore, under section 131(b)(1), the credit for the... | |
| United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 lapas
...United States tax for the year in which it is realized and, under section 131 (a), only taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States may be taken as a credit. Furthermore, under section 131 (b) (1), the credit for... | |
| United States. Congress. Senate. Committee on Finance - 1942 - 1328 lapas
...United States tax for the year in which it is realized and, under section 131 (a), only taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States may be taken as a credit. Furthermore, under section 131 (b) (1), the credit for... | |
| |