 | 1996 - 760 pages
...during the taxable year to any foreign country or to any possession of the United States; and (ii) his share of any such taxes of a partnership of which...of an estate or trust of which he is a beneficiary. (2) Domestic corporation. A domestic corporation may claim a credit for (i) the amount of any income,... | |
 | United States - 1939 - 780 pages
...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...of the United States residing in such country ; and (4) PARTNERSHIPS AND ESTATES. โ In the case of any such individual who is a member of a partnership... | |
 | 2000 - 838 pages
...a bona fide resident of Puerto Rico during the entire taxable year, may claim a credit for โ (i) The amount of any income, war profits, and excess...of the United States residing in such country; and (ill) His share of any such taxes of a partnership of which he is a member, or of an estate or trust... | |
 | 1968 - 534 pages
...(11) The amount of any such taxes paid or accrued (or deemed paid or accrued under section 905 (b)) during the taxable year to any foreign country, if...of the United States residing in such country; and (ะจ) His share of any such taxes of a partnership of which he Is a member, or of an estate or trust... | |
 | 1939 - 1586 pages
...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...of the United States residing in such country; and (4) PARTNERSHIPS AND ESTATES. โ In the case of any such individual who is a member of a partnership... | |
 | 1966 - 516 pages
...resident of Puerto Rico during the entire taxable year, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if...similar credit to citizens of the United States residing ln such country; and (4) Partnerships and estates. In the case of any individual described in paragraph... | |
 | 1969 - 556 pages
...beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (a) To any foreign country, if the foreign country of...citizens of the United States residing in such country, or (b) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy... | |
 | 1970 - 556 pages
...beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (a) To any foreign country, if the foreign country of...citizens of the United States residing in such country, or (b) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy... | |
 | 1968 - 544 pages
...beneficiary, paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year, (a) To any foreign country, if the foreign country of...citizens, of the United States residing in such country, or (b) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy... | |
 | 1973 - 618 pages
...beneficiary, paid or accrued (or deemed paid or accrued under section 905 (b)) during the taxable year, (a) To any foreign country, if the foreign country of...citizens of the United States residing in such country, or (b) To any possession of the United States, as the case may be. (b) Foreign countries which satisfy... | |
| |
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... 
