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" 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 236
av United States. Internal Revenue Service - 1978
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U.S. Tax Cases, Volum 44,Del 2

Commerce Clearing House - 1945 - 802 sider
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United States Statutes at Large, Volum 53,Del 1

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,...
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Revenue Act of 1938: Hearings Before the Committee on Finance, 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...
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Comparison of the Revenue Acts of 1936 and 1938, Volum 36

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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

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,...
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The Code of Federal Regulations of the United States of America ..., Bok 2

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,...
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The Code of Federal Regulations of the United States of America ..., Bok 2

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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Second Revenue Act of 1940: Hearings Before the Committee on Finance, United ...

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...
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The Code of Federal Regulations of the United States of ..., Volumer 26-50

1939 - 1794 sider
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