 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952 - 936 pages
...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...possession of the United States; and (2) Resident of United States.—* * * (3) Alien resident of United States. — * * * Opinion of the Court (4) Partnerships... | |
 | Philippines - Law - 1986 - 492 pages
...credited with: (A) Citizen and domestic corporation. — In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income,...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 - Canada - 1919 - 664 pages
...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... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...citizen of the United States the amount of any income, irar-i>rufltg and excess-profits taxes paid or accrued during the taxable year to any foreign...or to any possession of the United States ; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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...or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...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...or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of a citizen of the United States the amount of any income, warprofits and excess-profits taxes paid or accrued during the taxable year to any foreign...or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...and of a domestic corporation, the amount 6f any income, war-profits, and excess-profits taxes paid or accrued during the taxable year to any foreign...possession of the United States; and (2) RESIDENT OF UNITED STATES.— In the case of a resident of the United States, the amount of any such taxes paid... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...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...or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
 | United States - Law - 1928 - 1164 pages
...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...or to any possession of the United States; and (2) In the case of a resident of the United States, the amount of any such taxes paid or accrued during... | |
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... (1) Citizens and domestic corporations. In the case of a citizen of the United 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... 
