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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 515. lappuse
2001
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

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...
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Second Revenue Act of 1940: Hearings Before the Committee on Finance, United ...

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...
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United States Code, 3. sējums

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...
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Treasury Decisions Under Internal Revenue ..., 20. sējums,2628-2782. izdevums

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1921 - 632 lapas
...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country...
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Treasury Decisions Under Internal Revenue ..., 21. sējums,2783-2958. izdevums

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922 - 1098 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...
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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., 2. sējums

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...
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Revenue Act of 1942. Hearings ... on H.R. 7378

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...
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Revenue Act of 1942: Hearings Before the Committee on Finance, United States ...

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...
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