 United allowed as a credit against the tax under section 131; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...  Income Tax Procedure ... - Page 454by Robert Hiester Montgomery - 1927Full view - About this book
 | United States. Court of Claims - 1937 - 710 pages
...shall be allowed as deductions: ***** (3) Taxes paid or accrued within the taxable year except * * *. (B) so much of the income, warprofits, and excess-profits...taxes, imposed by the authority of any foreign country * * * as is allowed as a credit under section 222 * * *. SEC. 222. (a) The tax computed under Parts... | |
 | United States. Court of Claims - 1928 - 758 pages
...by the authority of any foreign country (except income, war-profits, and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon propertv or business." Plaintiffs contend, first, that there was no provision in the revenue act... | |
 | Philippines - 1986 - 492 pages
...this subsection (relating to credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending...to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions.... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...of any state or territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits of a kind tending...to increase the value of the property assessed, and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending...increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of income,... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending...increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of income,... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...Federal taxes (except income, war-profits, and excess-profits taxes), State, and local taxes (except taxes assessed against local benefits of a kind tending...increase the value of the property assessed), and taxo,s imposed by possessions of the United Stales or by foreign countries (except the amount of income,... | |
 | George Edwin Holmes - 1919 - 1052 pages
...individual, by the authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...corporation, by the authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon the property or business: Provided, That in the case of obligors specified in subdivision (b)... | |
 | New York (State) - 1919 - 520 pages
...authority of any State or territory, or municipality or taxing subdivision thereof, not including those assessed against local benefits of a kind tending...to increase the value of the property assessed, and (3) by authority of any foreign government. § 360, subd. 3. (i) In general, in the case of mines,... | |
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