 | United States. Internal Revenue Service - 1956 - 1348 էջ
...the case of an individual who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount received by such individual as retirement... | |
 | United States - 1954 - 1032 էջ
...the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount received by such individual as retirement... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1032 էջ
...the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount received by such individual as retirement... | |
 | United States. Congress. House. Committee on Agriculture - 1939 - 728 էջ
...year which begins in 1940, an amount equal to the amount paid by the taxpayer for such commodity. "(c) There shall be allowed as a credit against the tax imposed by this section, 99 per centum of the tax so imposed with respect to the processing by the taxpayer of any... | |
 | United States. Congress. House. Committee on Agriculture - 1939 - 1114 էջ
...commodity for which a credit has previously been allowed to the taxpayer under this subsection. "(d) There shall be allowed as a credit against the tax imposed by this section with respect to the processing of any wheat or cotton acquired by the taxpayer prior to the... | |
 | United States - 1988 - 1290 էջ
...elderly and the permanently and totally disabled (a) General rule In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual's section 22 amount for... | |
 | 1969 - 752 էջ
...certain depreciable property. Sec. 38. Investment in certain depreciable property — (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his... | |
 | 1957 - 890 էջ
...the case of an Individual who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to the amount received by such Individual as retirement... | |
 | 1970 - 750 էջ
...the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning... | |
 | 1975 - 748 էջ
...expenses of work incentive programs. SEC. 40. Expenses of work incentive programs — (a) General rule. There shall be allowed, as a credit against the tax Imposed by this chapter, the amount determined under Subpart C of this part. (b) Regulations. The Secretary or his... | |
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INCOME. (a) GENERAL RULE. — In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year... 
