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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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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...possession of the United States; (b) 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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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...possession of the United States; (t,) 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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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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Comparison of the Revenue Acts of 1936 and 1938, 36. sējums

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or in imposing such taxes, allows a similar credit to...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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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...resident of the United States, the amount of any such taxes paid or accrued during the taxable year w Ê " and (4) Partnerships and estates. In the cas° of any such Individual who Is a member of a partnership...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 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...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...resident of the United States, the amount of any such taxes paid or accrued during the taxable year 's and (4) Partnerships and estates. — In the case of any such Individual who Is a member of a partnership...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...during the entire taxable year, the amount of any such taxes paid or accrued during the taxable year .— INTERNAL REVENUE CODE § 112 and (4) Partnerships and estates. In the case of any such individual who is a member of a partnership...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 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 Sec. 131. (a) (4) Partnerships and estates. — In the case of any such individual who is a member...
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