 | United States. Court of Claims - 1937 - 710 páginas
...credited with : (1) In the case of a citizen of the United States the amount of any income, war-profits, and excess profits taxes paid or accrued during the taxable year to any foreign country * * *. ***** (5) The above credits shall not be allowed in the case of a citizen entitled to the benefits... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 páginas
...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; * * * The plaintiff is a corporation organized on December 16, 1942, under the laws... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...and 1943 plaintiff elected to take the credit granted by Section 131 of the Internal Revenue Code for the amount of any income, war profits and excess profits taxes paid or accrued during said years to any foreign country or to any possession of the United States. 6. On November 29, 1939,... | |
 | United States. Court of Claims - 1940 - 772 páginas
...war-profits, and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any... | |
 | Philippines - 1986 - 492 páginas
...domestic corporation. — In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country ; (B) Alien resident of the P/r''ippines. — In the case of an alien OFFICIAL GAZETTE resident of... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...credited with: (a) In the case of a citizen of the United States, whether resident or nonresident, the amount of any income, war profits and excess profits...accrued during the taxable year to any foreign country upon income derived from sources therein, or to any possession of the United States; (c) In the case... | |
 | National City Company, United States - 1919 - 104 páginas
...war-profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any... | |
 | George Edwin Holmes - 1919 - 1052 páginas
...war-profits and excess-profits taxes paid (hut not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the Ignited States, which the amount of... | |
 | 1919 - 460 páginas
...w^ar-proflts and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, -which the amount of... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...war-profits and excess-profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any... | |
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Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of... 
