 | 1923 - 958 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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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... | |
 | Eric Louis Kohler - 1924 - 514 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... | |
 | United States. Internal Revenue Service - 1924 - 396 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; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 ; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | John F. Sherwood - 1925 - 206 lapas
...any such taxes paid or accrued during the taxable year to any possession of the United States; and country, if the foreign' country of which such alien...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... | |
 | Lionel Danforth Edie - 1926 - 832 lapas
...if the « See above, p. 203, footnote. foreign country of which such alien residents are citizens, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country. In spite of such reciprocal treatment, however, international comity in taxation still presents many... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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; and (4) PARTNERSHIPS AND ESTATES. — In the case of any such individual who is a member of a partnership... | |
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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... 
