...domestic corporation. — In the case of a citizen of the Philippines and of a domestic corporation, the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country ; (B) Alien resident of the P/r''ippines. — In the case of an alien OFFICIAL GAZETTE resident of...

...credited with: (a) In the case of a citizen of the United States, whether resident or nonresident, the amount of any income, war profits and excess profits...accrued during the taxable year to any foreign country upon income derived from sources therein, or to any possession of the United States; (c) In the case...

...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country...

...$25,250.00. In addition to the credits outlined above, domestic corporations are entitled to credit for the amount of any income, war profits and excess profits taxes paid or accrued during the same taxable year to any foreign corporation or to any possession of the United States. For detailed...

...for 1921 (as to fiscal years beginning in 1920, see art. 386) and subsequent years, to a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country. If he is a citizen or subject of any country in the second list, he is not entitled to such credit....

...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country...

...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country...

...1921 [1924, 1926, and 1928, in regulations under later acts] and subsequent years, to a credit for the amount of any income, war profits, and excess...accrued during the taxable year to any foreign country. If he is a citizen or subject of any country in the second list, he is not entitled to such credit....

...a United States citizen and a domestic corporation a credit against the tax imposed by the act for the amount of any income, war profits, and excess...during the taxable year to any foreign country or to any possession of the United States. Furthermore, section 131 (a) (3) grants to an alien resident...

...for the purpose of the total tax due the United States for 1918 and subsequent years, to a credit for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to such country upon income from sources therein. If he is a citizen or subject of any country...