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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... "
Statistics of Income, Supplemental Report: Foreign tax credit claimed on ... - Page 3
1961
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...the case of an alien OFFICIAL GAZETTE resident of the Philippines, the amount of any such taxes paid or accrued during the taxable year to any foreign...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...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
..."the amount of any such taxes paid" or accrued "during the taxable year to" the country of which he is a citizen or subject, in imposing such taxes, allows...citizens of the United States residing in such country"; and (c) the "proportionate share of" any "such taxes of" a partnership of which he is a partner or...
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Canada; Economic Position and Plans for Development

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...citizens 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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 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...citizens of the United States residing in such country; and (4) In the ease of any such individual who is a member of a partnership or a beneficiary of an...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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...citizens 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...
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Taxation of Corporations and Personal Income in New York

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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...Chapter 4 on Citizens and Residents and Chapter 27 on Deductions — In General. country unless it allows a similar credit to citizens of the United States residing in that country.52 Fiscal Year. The net income of a partnership is computed generally in the same manner...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...foreign country, to deduct the amount of such taxes on income derived therein providing his country allows a similar credit to citizens of the United States residing in said foreign country. This provision regarding credit for foreign taxes lays the basis for reciprocal...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

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...citizens 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...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 152 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...citizens 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...
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