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" Effective foreign tax rate. For purposes of this section, the term "effective foreign tax rate" means— (1) With respect to a single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or... "
Statistics of Income - Page 28
by United States. Internal Revenue Service - 1952
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...$50, 000 Income from sources without the United States 25,000 Total nt-t income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75, OIK) United States normal tax and surtax on $75,000 13. 290 Foreign income and profits...
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Statistics of Income for ...

1951
...with net income. Of this amount, $96,253,292 is reported on returns with balance sheets and $155,584 on returns with no balance sheets. Such credit is...LIABILITY AND COLLECTIONS, FACTORS AFFECTING COMPARABILITY The tax liability shown in this report (the total amount reported on the corporation returns as filed)...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...$50,000 Income from sources without the United States 25,000 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75,ooo United States normal tax and surtax on $75,000 13,290 Foreign income and profits taxes...
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951
...is not tabulated separately. The Internal Revenue Code provides the following methods for reporting income and profits taxes paid or accrued to foreign countries or possessions of the United States: (1) Under section 131 of the Code such tax may be claimed as a credit against income tax payable...
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Statistics of Income for ...

1954
...net income from all sources (computed without deduction for any income, war-profits, and excewprofit* taxes paid or accrued to foreign countries or possessions of the United States) I ..-.— ^ П. Total United State» income tax (before credit for foreign taxes) I . Taxes...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...00 Income from sources without the United States 25, 000. 00 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States) 75,000.00 United States income tax on $75,000 10, 183. 75 Foreign income and profits taxes...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...taxable year, is the amount allowable as a credit against the income tax under Title I for income or profits taxes paid or accrued to foreign countries or possessions of the United States. The operation of the limitations on the credit for foreign taxes may be illustrated by the...
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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937
...000. 00 Income from sources without the United States 25,000.00 Total net income (without deduction of income and profits taxes paid or accrued to foreign countries or possessions of the United States 75, 000. 00 United States income tax on $75,000 10,183.75 Foreign Income and profits taxes upon...
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