| 1970 - 868 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 (ill) His share of any such taxes of a partnership of which he is a member, or of an estate or... | |
| 2000 - 832 lapas
...or subject, in imposa? such taxes, allows a similar credit » citizens of the United States гезШ in such country, or (b) To any possession of the United...as the case may be. (4) Limitation. Section 907(a) ШШИ the credit against the tax imposed by chapter 1 of the Code for certain foreign taxes paid or... | |
| United States. Internal Revenue Service - 1963 - 1436 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 ; * * *. Article XII (2) of the United States-Belgium Income Tax Convention, TD 6160, CB 1956-1, 815,... | |
| United States. Internal Revenue Service - 1967 - 1388 lapas
...allowed in case of alien resident of the United States or Puerto Rico) is amended by striking out ", if the foreign country of which such alien resident...citizens of the United States residing in such country". (2) Section 901 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), and... | |
| United States. Tax Court - 1953 - 1328 lapas
...taxes paid or accrued during the taxable year to any foreign country, if the foreign country of whicli such alien resident is a citizen or subject. In Imposing...citizens of the United States residing In such country ; (b) LIMIT ON CREDIT. The amount of the credit taken under this... | |
| United States. Internal Revenue Service - 1954 - 1182 lapas
...by an alien resident of the United States or Puerto Rico provided the foreign country of which the alien resident is a citizen or subject, in imposing...citizens of the United States residing in such country. Since Article 100 of the Turkish Income Tax Law provides, subject to certain conditions and limitations,... | |
| United States. Congress. House. Committee on Ways and Means - 1966 - 60 lapas
...allowed in case of alien resident of the United States or Puerto Rico) is amended by striking out ", if the foreign country of which such alien resident...citizens of the United States residing in such country". (2) Section 001 is amended by redesignating subsections (c) and (d) aa subsections (d) and (e), and... | |
| United States. Congress. House. Committee on Ways and Means - 1966 - 54 lapas
...allowed in case of alien resident of the United States or Puerto Rico) is amended by striking out ", if the foreign country of which such, alien resident...citizens of the United States residing in such country". (2) Section 901 is amended by redesignating subsections <<.) and (d) as subsections (d) and (e),... | |
| 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... | |
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