 | Philippines - 1986 - 492 pages
...an alien OFFICIAL GAZETTE resident of the Philippines, the amount of any such taxes paid or accrued during the taxable year to any foreign country; if...such taxes allows a similar credit to citizens of the Philippines residing in such country; and (C) Partnerships and estates. — In the case of any such... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country ; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate... | |
 | National City Company, United States - 1919 - 104 pages
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country ; and 111. (4) In the case of any such individual who is a member of a partnership or a beneficiary of an... | |
 | George Edwin Holmes - 1919 - 1048 pages
...to a foreign country of which he is a citizen is allowed as a credit against his tax if such country in imposing such taxes allows a similar credit to...citizens of the United States residing in such country. The amount of any income, war-profits and excess-profits taxes paid during the taxable year to any... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...citizen or subject of a foreign country, " upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country. It should be noted that the federal provision does not apply to citizens of states of the Union, and... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...accrued "during the taxable year to" the country of which he is a citizen or subject ("if such country, in imposing such taxes, allows a similar credit to...citizens of the United States residing in such country"), "or to any possession of the United States, as the case may be." As to credits for taxes in the case... | |
 | George Edwin Holmes - 1919 - 1052 pages
...from sources therein, may be credited against his tax payable to the United States if such country, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country.2 1 Revenue Act of 1918, § 222 (a) 1. 2 Id. § 222 (a) 3. Non-Resident Aliens. No credit for... | |
 | United States - 1920 - 1054 pages
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate... | |
 | Irving National Bank, New York - 1920 - 150 pages
...during the taxable year to such country, upon income derived from sources therein, if such country, in imposing such taxes, allows a similar credit to...of the United States residing in such country; and (4) In the case of any such individual who is a member of a partnership or a beneficiary of an estate... | |
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In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows... 
