| 1966 - 516 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... | |
| 1969 - 556 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)... | |
| 1971 - 552 lapas
...year, the amount of any such taxes paid or accrued during the taxable year to any foreign country. II the foreign country of which such alien resident is...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)... | |
| 1975 - 732 lapas
...any foreign country, if the foreign country of which such alien resident is a citizen or subject, hi imposing such taxes, allows a similar credit to citizens...To any possession of the United States, as the case may be. (b) Foreign countries which satisfy the similar credit requirement — (1) Taxes of foreign... | |
| United States. Internal Revenue Service - 1957 - 1326 lapas
...any such taxes paid or accrued during the taxable year to any foreign country, if the foreign county of which such alien resident is a citizen or subject,...citizens of the United States residing in such country; • * * Accordingly, when an alien resident of the United States or Puerto Rico claims a tax credit... | |
| United States. Internal Revenue Service - 1963 - 1084 lapas
...during the taxable year to any foreign country, if the foreign country of which such alien resident la oyee or his beneficiary, into a bond purchase plan, or (2) To, or on behalf of, an employee ; * * *. Article XII (2) of the United States-Belgium Income Tax Convention, TD 6160, CB 1956-1, 815,... | |
| United States. Tax Court - 1953 - 1374 lapas
...to any foreign country, If the foreign country of which such alien resident Is a citizen or lubject. In Imposing such taxes, allows a similar credit to...citizens of the United States residing In such country ; • • • • •••••• (b) LIMIT ON CREDIT. — The amount of the credit taken under... | |
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