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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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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 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...
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United States Code Annotated

United States - 1928 - 1164 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...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 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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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1320 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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...possession of the United States; (6) 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 (c) his proportionate share of any such taxes of a partnership of which he is a partner or of an...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 285. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932 - 716 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; . . ." 0 With respect to the allowance of such credits, as distinguished from deductions from gross...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 285. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932 - 696 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; . . ." 8 With respect to the allowance of such credits, as distinguished from deductions from gross...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 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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Reports of the U.S. Board of Tax Appeals, 27. sējums

United States. Board of Tax Appeals - 1933 - 1616 lapas
...United States, the amount of any sack taxes paid or accrued during the taxable year to any foreipn country, if the foreign country of which such alien...citizens of the United States residing in such country. The facts are that petitioner's national origin was Newfoundland, of which he became a subject and...
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