 | 1961 - 86 lapas
...may also claim a credit for the amount of creditable taxes paid or accrued during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country. However, the following may not credit foreign taxes: (1) China Trade Act corporations entitled to the... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 lapas
...during the entire taxable year, the amount of any such taxes paid or accrued during the taxable year to any foreign country^, if the foreign country of...citizens of the United States residing in such country] ; and (4) Nonresident alien individuals and foreign corporations. In the case oj any nonresident... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1967 - 66 lapas
...foreign country in which the alien is a citizen or subject, in imposing its income, etc., or death taxes, allows a similar credit to citizens of the United States residing in such country. Explanation of provision. -The act modifies the provision of prior law which in all cases denies... | |
 | 1969 - 548 lapas
...beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (o) To any foreign country, if the foreign country of...To any possession of the United States, as the case may be. (b) Foreign countries which satisfy the similar credit requirement (1) Taxes of foreign... | |
 | United States. Tax Court - 1949 - 1378 lapas
...resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, If the foreign country of...citizens of the United States residing in such country. During the taxable years here involved petitioners were citizens or subjects of Belgium. Section 131... | |
 | United States. Internal Revenue Service - 1973 - 824 lapas
...the taxable year to any foreign country shall be allowed as a foreign tax credit under subsection (a) if the foreign country of which such alien resident...citizens of the United States residing in such country. Section 901 (b) (3) of the Code, as presently in effect, is the same as above except that it omits... | |
 | 1972 - 604 lapas
...citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United State« residing in such country, or (b) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy the similar credit requirement (1) Taxes of foreign... | |
 | 1973 - 612 lapas
...such taxes paid or accrued during the taxable year to any foreign country, if the foreign country oí which such alien resident is a citizen or subject,...citizens of the United States residing in such country; and (4) Partnerships and estates. In the case oí any Individual described In paragraph (1), (2) ,... | |
 | 1949 - 774 lapas
...possession of the United States; (2) the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country, and (3) his proportionate share of any such taxes of a partnership of which he is a partner or of an... | |
 | 1972 - 580 lapas
...such taxes paid or accrued (or deemed paid or accrued under section 905 (b)) during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country; and (ili) His share of any such taxes of a partnership of which he is a member, or of an estate or... | |
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In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows... 
