 (a) GENERAL RULE.— In the case of an individual, there shall be allowed, as a credit against the tax imposed by this. chapter for the taxable year, an amount equal to...  United States Code - Page 41by United States - 1988Full view - About this book
 | United States. Congress. House. Committee on Agriculture - 1939 - 1114 pages
...commodity for which a credit has previously been allowed to the taxpayer under this subsection. "(d) There shall be allowed as a credit against the tax imposed by this section with respect to the processing of any wheat or cotton acquired by the taxpayer prior to the... | |
 | United States. Congress. House. Committee on Agriculture - 1939 - 728 pages
...this section on the processing of wheat and cotton shall be equal to the prices so proclaimed. "(c) There shall be allowed as a credit against the tax imposed by this section, 99 per centum of the tax so imposed with respect to the processing by the taxpayer of any... | |
 | United States - 1964 - 1098 pages
...beginning after December 31. 1962." §38. Investment in certain depreciable property. (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
 | 1960 - 1764 pages
...the case of an Individual who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax...chapter for the taxable year an amount equal to the amount received by such Individual as retirement Income (as denned In subsection (c) and as limited... | |
 | 1967 - 676 pages
...case of an individual who has received earned income before the beginning § 1.37 of the taxable year, there shall be allowed as a credit against the tax...this chapter for the taxable year an amount equal to 17 percent, In the case of a taxable year beginning In 1964, or 15 percent, In the case of a taxable... | |
 | 1979 - 940 pages
...44. Purchase of new principal residence— <a) General rule. In the case of an individual there is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer.... | |
 | 1971 - 744 pages
...received earned Income before the beginning § 1.37 of the taxable year, there shall be allowed aa a credit against the tax imposed by this chapter for the taxable year an amount equal to 17 percent. In the case of a taxable year beginning In 1964, or 15 percent, in the case of a taxable... | |
 | 1966 - 658 pages
...certain depreciable property. Sec. 38. Investment in certain depreciable property — (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
 | 1971 - 1474 pages
...the case of an individual who has received earned Income before the beginning of the taxable year, there shall be allowed as a credit against the tax Imposed by this chapter tor the taxable year an amount equal to 17 percent. In the case of a taxable year beginning In 1964,... | |
 | 1970 - 750 pages
...certain depreciable properly. Sec. 38. investment in certain depreciable •property—(a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
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