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 236United States. Internal Revenue Service - 1978Ամբողջությամբ դիտվող - Այս գրքի մասին
| 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.... | |
| 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... | |
| 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),... | |
| 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),... | |
| 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... | |
| |