 Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of...  Reports of the United States Tax Court - Página 759por United States. Tax Court - 1973Visualização integral - Acerca deste livro
 | United States. Congress. Senate. Committee on Finance - 1962 - 1730 páginas
...under section 951 (a) of the amount in respect of the controlled foreign corporation, reduced by "(B) the amount of any income, war profits, and excess profits taxes paid, or deemed paid, or accrued to any foreign country or possession of the United States which were allowable... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 178 páginas
...fide resident of Puerto Rico during the entire taxable year and in the case of a domestic corporation, the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country or to any possession of the United States; and "(2) PARTNERSHIPS AND ESTATES. — In the case of any... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 54 páginas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 60 páginas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | 1961 - 86 páginas
...resident, a domestic corporation, and a United States trust or estate are generally allowed a credit for the amount of any income, war profits and excess...accrued during the taxable year to any foreign country or possession of the United States. In the case of a resident of the United States or an individual... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 páginas
...business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any Income, war profits, and excess profits taxes paid or accrued during the taxable year (or deemed, under section 902, paid or accrued during the taxable year) to any foreign country... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1468 páginas
...under section 951 (a) of the amount in respect of the controlled foreign corporation, reduced by "(B) the amount of any income, war profits, and excess profits taxes paid, or deemed paid, or accrued to any foreign country or possession of the United States which were allowable... | |
 | United States. Internal Revenue Service - 1969 - 276 páginas
...determination of gross income, exemptions, and deductions. A domestic corporation is generally allowed a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country or possession of the United States. However, the following types of domestic corporations are not allowed... | |
 | United States. Internal Revenue Service - 1981 - 808 páginas
...EXPLANATION OF PROVISIONS Section 901 allows to taxpayers a credit against US income tax liability for "the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country or to any possesINCOME TAXES Under paragraph (a) of section 4.901-2, the standard for determining whether... | |
 | United States. Internal Revenue Service - 1979 - 644 páginas
...limitation of section 904, a citizen of the United States shall be allowed as a credit under section 901 (a) the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country or to any possession of the United States. Section 904 (a) of the Code provides that the total amount... | |
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