 | United States. Congress. House. Committee on Ways and Means - 1966 - 54 lapas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 60 lapas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | 1961 - 86 lapas
...resident, a domestic corporation, and a United States trust or estate are generally allowed a credit for the amount of any income, war profits and excess profits...during the taxable year to any foreign country or possession of the United States. In the case of a resident of the United States or an individual who... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 lapas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | 1967 - 520 lapas
...States, or an alien individual who is a bona fide resident of Puerto Rico during the entire taxable year, may claim a credit for — (I) The amount of any Income, war profits, and excess profits taxée paid or accrued during the taxable year to any possession of the United States; (II) The amount... | |
 | 1969 - 958 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...deemed to have been paid or accrued under section 902, 905 (b), or 960. (3) Alien resident of the United States or Puerto Rico. An alien resident of the United... | |
 | United States. Internal Revenue Service - 1979 - 644 lapas
...limitation of section 904, a citizen of the United States shall be allowed as a credit under section 901 (a) the amount of any income, war profits, and excess...year to any foreign country or to any possession of the United States. Section 904 (a) of the Code provides that the total amount of the credit taken under... | |
 | United States. Internal Revenue Service - 1981 - 808 lapas
...EXPLANATION OF PROVISIONS Section 901 allows to taxpayers a credit against US income tax liability for "the amount of any income, war profits, and excess...the taxable year to any foreign country or to any possesINCOME TAXES Under paragraph (a) of section 4.901-2, the standard for determining whether a foreign... | |
 | United States. Internal Revenue Service - 1969 - 276 lapas
...gross income, exemptions, and deductions. A domestic corporation is generally allowed a credit for the amount of any income, war profits, and excess...during the taxable year to any foreign country or possession of the United States. However, the following types of domestic corporations are not allowed... | |
 | United States. Internal Revenue Service - 1975 - 804 lapas
...provides, in part, that in the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country shall be allowed as a credit under section 901 (a), subject to the applicable limitation of section... | |
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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... 
