 SEC. 38. GENERAL BUSINESS CREDIT. (a) ALLOWANCE OF CREDIT.—There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) the business credit carryforwards carried to such taxable...  Reports of the Tax Court of the United States - Page 3by United States. Tax Court - 2002Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1954 - 1032 pages
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1963 - 1964 pages
...ALLOWANCE OP CREDIT FOR TUITION AND FEES. — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year, an amount equal to the aggregate amount paid during such year by such individual to one or more institutions of higher education... | |
 | 1968 - 1618 pages
...who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent. In the case of a taxable... | |
 | 1978 - 1280 pages
...of new Principal restdence—(a) General iile¿ In the case of an Individual there Is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percen1¿ of the purchase price of a new prIncipal restdeuce purchased or constructed by the taxpayer... | |
 | 1969 - 752 pages
...who has received earned Income before the beglnning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, In the case of a taxable... | |
 | 1966 - 1826 pages
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning In 1964, or 16 percent, In the case of a taxable... | |
 | 1975 - 1142 pages
...who has received earned Income before the beginning of the taxable year. there shall be allowed as a credit against the tax Imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning in 1964. or 15 percent, In the case of a taxable... | |
 | 1976 - 756 pages
...of new principal realdcnce—(a) General rule. In the case of an Individual there Is allowed, as a credit against the tax Imposed by this chapter for the taxable year. an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer.... | |
 | 1974 - 726 pages
...who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning In 1964, or 15 percent. In the case of a taxable... | |
 | 1977 - 1078 pages
...of new principal realdence—(a) General rule. In the case of an individual there is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer... | |
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