 | United States. Internal Revenue Service - 1924 - 396 pages
...conditions as the Commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...conditions as the Commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | John F. Sherwood - 1925 - 206 pages
...conditions as the Commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...Commissioner may require. SEC. 222. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...at the option of the taxpayer and irrespective of the method of accounting employed in keeping its books, be taken in the year in which the taxes of...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Commissioner may require. (d) Year in which credit taken. — The credits provided for in this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subsection (c) of this section. If the taxpayer elects... | |
 | Eric Louis Kohler - 1927 - 618 pages
...conditions as the Commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | United States - 1928 - 1164 pages
...conditions as the commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
 | United States - 1928 - 268 pages
...option of the taxpayer and irrespective of the method of accounting employed in keeping his books, be books, be taken in the year in which the taxes of...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subsection (c) of this section. If the taxpayer elects... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...conditions as the Commissioner may require. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective...country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer... | |
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... in the year in which the taxes of the foreign country or the possession of the United States accrued, subject, however, to the conditions prescribed in subsection (c) of this section. 
