 | 1967 - 528 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 (iii) His share of any such taxes of a partnership of which he is a member, or of an estate or... | |
 | 1984 - 1332 lapas
...(or deemed paid or accrued under section 905(b)) during the taxable year to any foreign country, il the foreign country of which such alien resident is...citizens of the United States residing in such country; and (iii) His share of any such taxes of a partnership of which he is a member, or of an estate or... | |
 | 1996 - 760 lapas
...trust of which he is a beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (a) To any foreign country,...with respect to foreign oil or gas extraction income. Sea§1.907(a)-l. (b) Foreign countries which satisfy the similar credit requirement — (1) Taxes of... | |
 | United States - 1939 - 780 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... | |
 | 1982 - 872 lapas
...trust of which he is a beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (a) To any foreign country,...of the United States residing in such country, or (6) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy... | |
 | 1973 - 618 lapas
...during the entire taxable year, 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 Individual described In paragraph ( 1 ) , (2)... | |
 | 1970 - 556 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... | |
 | 1939 - 1586 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... | |
 | 2000 - 838 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... | |
 | 1968 - 544 lapas
...during the entire taxable year, 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 individual described in paragraph ( 1 ) , (2)... | |
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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... 
