 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 pages
...of the Revenue Act of 1926 says: In the case of a domestic corporation the tax imposed by this title shall be credited with the amount of any income war-profits and excess-profits taxes paid or accrued during the same taxable year to any foreign country, * * * Article 382 of Regulations 69,... | |
 | 1921 - 2116 pages
...part II of this title shall be credited with : "(1) In the case of a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...a domestic corporation the total taxes imposed for the taxable year by this title and by Title III } taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...a domestic corporation the total taxes imposed for the taxable year by this title and by Title III shall be credited with the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...a domestic corporation the total taxes imposed for the taxable year by this title and by Title III shall be credited with the amount of any income, war-profits, and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | George Edwin Holmes - 1919 - 1048 pages
...income less deductions CREDIT FOR TAXES. The provision of the Revenue Act of 1918 that the tax computed shall be credited with the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country or to any possession of the United States is discussed elsewhere... | |
 | National City Company, United States - 1919 - 104 pages
...Part II of this title shall be credited with: 108. (1) In the case of a citizen of the United States, the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | George Edwin Holmes - 1919 - 1052 pages
...case of a domestic corporation (one created or organized in the United States) the credit for taxes is the amount of any income, warprofits and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | United States - 1920 - 1064 pages
...domestic corpora**"*• tion the total taxes imposed for the taxable year by this title and by Title III %l K9b շ 8 [ y ῥ6 | o H*e R C n 6 & ) BS 5 t v `A V_ 0W} taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...a domestic corporation the total taxes imposed for the taxable year by this title and by Title III shall be credited with the amount of any income, war-profits and excess-profits taxes paid during the taxable year to any foreign country, upon income derived from sources therein, or to any possession... | |
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SEC. 238. (a) That in the case of a domestic corporation the tax imposed by this title, plus the war-profits and excess-profits taxes, if any, shall be credited with the amount of any income, war-profits, and excess-profits taxes paid during the same... 
