 Effective foreign tax rate. For purposes of this section, the term "effective foreign tax rate" means— (1) With respect to a single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or...  Statistics of Income for ... - Page 391951Full view - About this book
 | United States. Internal Revenue Service - 1924 - 396 pages
...$50, 000 Income from sources without the United States 25,000 Total nt-t income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75, OIK) United States normal tax and surtax on $75,000 13. 290 Foreign income and profits... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...$50,000 Income from sources without the United States 25,000 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75,ooo United States normal tax and surtax on $75,000 13,290 Foreign income and profits taxes... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...00 Income from sources without the United States 25, 000. 00 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75,000.00 United States income tax on $75,000 10, 183. 75 Foreign income and profits taxes... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...000. 00 Income from sources without the United States 25,000.00 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States 75, 000. 00 United States income tax on $75,000 10,183.75 Foreign Income and profits taxes upon... | |
 | 1939 - 1030 pages
...Page 340 *tFor statutory and source citations, see note to 5 3.1-1. title I of the Act for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the... | |
 | 1940 - 1806 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or espect to religious or apostolic associations or corporations. Collectors will States. The operation of the limitations on the credit for foreign taxes may be illustrated by the... | |
 | 1941 - 1688 pages
...taxable year, is the amount allowable as a credit against the income tax under chapter 1 for income or profits taxes paid or accrued to foreign countries or possessions of the United States. In computing the tax against which the credit is taken there must, for taxable years beginning... | |
| |
