States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto... Internal Revenue Cumulative Bulletin - Side 236av United States. Internal Revenue Service - 1978Uten tilgangsbegrensning - Om denne boken
| United States - 1939 - 780 sider
...and of a domestic corporation, the amount of any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) RESIDENT OF UNITED STATES. — In the case of a resident of the United States,... | |
| United States. Congress. Senate. Committee on Finance - 1938 - 768 sider
...corporation a credit against the tax imposed by the act for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable...year to any foreign country or to any possession of the United States. Furthermore, section 131 (a) (3) grants to an alien resident accrued during the... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 sider
...and of a domestic corporation, the amount of any income, warprofits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) RESIDENT OF THE UNITED STATES. — In the case of a resident of the United... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 sider
...and of a domestic corporation, the amount of any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States: and (2) RESIDENT OF UNITED STATES. — In the case of a resident of the United States,... | |
| 1941 - 1688 sider
...and of a domestic corporation, the amount of any Income, war-profits, and excessprofits taxes paid d the United States; and (2) Resident of United States. In the case of a resident of the United States,... | |
| 1940 - 1806 sider
...corporation, is as follows: (a) The amount of any income, warprofits, and excess-profits taxes paid the United States; and (b) an individual's proportionate share of any such taxes of a partnership of... | |
| 1939 - 1030 sider
...the credit for foreign taxes includes not only the income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States by such domestic corporation, but also income, war-profits, and excess-profits taxes... | |
| United States. Congress. Senate. Committee on Finance - 1940 - 512 sider
...under the general income tax, the bill allows a credit against the excessprofits tax for income and profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States to the extent that such taxes are not offset by credits against the income tax. The... | |
| 1939 - 1794 sider
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