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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 515. lappuse
2001
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country; and (4) In the case of any such individual who is a mem- Partners or i •* i • i i» • f , beneficiaries...
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Pamphlets, 35. sējums

Irving National Bank, New York - 1920 - 150 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...United States, the amount of any such taxes paid during the taxable year to any foreign country, similar if the foreign country of which such alien resident...citizens of the United States residing in such country; and (4) In the case of any such individual who is a member of a part- .. nership or a beneficiary of...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 lapas
...to any possession of the United States. 69 try, if the foreign country of which such resident alien is a citizen or subject, in imposing such taxes, allows...citizens of the United States residing in such country. 180 (3) In the case of any such individual in the foregoing classes who is a member of a partnership...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country ; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 lapas
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country; and , n ,. v _fl • c , , ii beneficiaries of (4) In the case of any such individual who is a mem-...
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The Bulletin of the National Tax Association, 7-8. sējumi

National Tax Association - 1922 - 622 lapas
...of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country; and 4. "In the case of any such individual who is a member of a partnership or a beneficiary of an...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...alien resident of the United States, 181 the amount of any such taxes paid during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country; and tionate share of such taxes of the partnership or the estate ^ or trust paid during the taxable...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country ; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an...
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The Journal of Political Economy, 31. sējums

1923 - 916 lapas
...of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if the foreign country of...citizens of the United States residing in such country; and 4. In the case of any such individual who is a member of a partnership or a beneficiary of an estate...
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