| United States, Walter Elbert Barton - 1944 - 1286 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 Sec. 131. (a) (2) Resident of United States. In the case of a resident of the United States, the... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...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) KESIDENT OF UNITED STATES. In the case of a resident of the United States, the amount of any... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...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) RESIDENT OF UNITED STATES. In the case of a resident of the United States, the amount of any... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...credited with: (1) CITIZENS * * *. In the case of a citizen of the United States * * *, the aipount of any income, .w.ar profits, and excess profits taxes...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... | |
| 1994 - 756 lapas
...States. A citizen of the United States, whether resident or nonresident, may claim a credit for (i) the amount of any income, war profits, and excess...deemed to have been paid or accrued under section 902, 905(1», or 960. (3) Alien resident of the United States or Puerto Rico. An alien resident of the United... | |
| 1978 - 948 lapas
...States. A citizen of the United States, whether resident or nonresident, may claim a credit for (i) the amount of any income, war profits, and excess...country, or to any possession of the United States; and (11) the taxes deemed to have been paid or accrued under section 902, 905< b), or 960. (3) Alien resident... | |
| 1994 - 808 lapas
...States. A citizen of the United States, whether resident or nonresident, may claim a credit for (I) the amount of any income, war profits, and excess...country, or to any possession of the United States; and (li) the taxes deemed to have been paid or accrued under section 902, 905(b), or 960. (3) Alien resident... | |
| 1967 - 2196 lapas
...profits, and excess profits taxes paid or accrued (or deemed paid or accrued under section 905 (b) ) during the taxable year to any foreign country or...country or to any possession of the United States; and (11) the taxes deemed to have been paid or accrued under section 902, 905 (b) , or 960. (3) Alien resident... | |
| 1960 - 880 lapas
...(1) Citizen of the United States. A citizen of the United States, whether resident or nonresident, may claim a credit for (i) the amount of any income,...or to any possession of the United States; and (ii) his share of any such taxes of a partnership of which he is a member, or of an estate or trust of which... | |
| 1970 - 868 lapas
...corporations. In the case of a citizen of the United States and of a domestic corporation, the amour.t of any income, war profits, and excess profits taxes...country or to any possession of the United States; and (2) Resident of the United Statet or Puerto Rico. In the case of a resident of the United States and... | |
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