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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 - Էջ 236
United States. Internal Revenue Service - 1978
Ամբողջությամբ դիտվող - Այս գրքի մասին

Agriculture-environmental and Consumer Protection Appropriations for ..., Մաս 9

U.S. Congress. House. Committee on Appropriations, United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture--Environmental and Consumer Protection Appropriations - 1973 - 244 էջ
...to take credit against its total income tax for any income, war profits, or excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 666 էջ
...taxes in lieu of income, etc., taxes. For purposes of this aubpart and of sections 164(a) and 275(a), the term "income, war profits, and excess profits...in lieu of a tax on income, war profits, or excess pronto otherwise generally imposed by any foreign country or by any possession of the United States....
Ամբողջությամբ դիտվող - Այս գրքի մասին

Agriculture--environmental and Consumer Protection Appropriations for ..., Մաս 2

United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture--Environmental and Consumer Protection Appropriations - 1974 - 956 էջ
...to take credit against its total income tax for any income, war profits, or excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Agriculture and Related Agencies Appropriations for 1976: Hearings ..., Մաս 7

U.S. Congress. House. Committee on Appropriations, United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture and Related Agencies - 1975 - 252 էջ
...to take credit against its total income tax for any income, war profits, or excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Agriculture and Related Agencies Appropriations for 1976: Hearings ..., Մաս 7

United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture and Related Agencies - 1975 - 256 էջ
...to take credit against its total income tax for any income, war profits, or excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States. The term "income, war profits, and excess profits taxes" includes taxes paid in...
Ամբողջությամբ դիտվող - Այս գրքի մասին

General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - 1976 - 710 էջ
...on income from sources outside of the United States. The credit is provided only for the amount of income, war profits or excess profits taxes paid or...during the taxable year to any foreign country or to a possession of the United States. This foreign tax credit system embodies the principle that the country...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1967 - 528 էջ
...corporation. A domestic corporation may claim a credit for (i) 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 (ii) the taxes deemed to have been paid or accrued under section 902, 905(b),...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1972 - 580 էջ
...corporation. A domestic corporation may claim a credit for (i) 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 (ii) the taxes deemed to have been paid or accrued under section 902, 905 (b),...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

1949 - 774 էջ
...corporation, is as follows: (1) The amount of any income, war-profits, and excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) an individual's proportionate share of any such taxes of a partnership of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Foreign Tax Credits Claimed by U.S. Petroleum Companies: Hearings Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1977 - 558 էջ
...taxpayer may credit against his United States income tax "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 terms "taxes" and "income taxes" are not defined in the statute. Where the...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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