 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...Title II of the Revenue Act of 1917 * * * or by any such provisions as amended or supplemented; (C) income, war-profits, and excess-profits taxes imposed...authority of any foreign country or possession of the United States, if the taxpayer chooses to take to any extent the benefits of section 131; (D) estate,... | |
 | Philippines - 1945 - 1064 pages
...(relating to credit for taxes of foreign countries) ; ((-•') Estate, inheritance and gift taxes; and (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (2) Limitations on deductions. — (A) In the case of a nonresident alien individual and a foreign... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...Title II of the Revenue Act of 1917 * * * or by any such provisions as amended or supplemented; (C) income, war-profits, and excess-profits taxes imposed...authority of any foreign country or possession of the United States^ if the taxpayer chooses to take to any extent the benefits of section 131; (D) estate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...extent the benefits of section 131; (D) estate, inheritance, legacy, succession, and gift taxes; (E) taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...excess profits, sales, use, admission, utility bill, cigarette, inheritance, and estate taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (4) LOSSES. — Losses sustained during the taxable year and not compensated for by insurance or otherwise... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...excess profits, sales, use, admission, utility bill, cigarette, inheritance, and estate taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (4) LOSSES. — Losses sustained during the taxable year and not compensated for by insurance or otherwise—... | |
 | 1960 - 880 pages
...taxable year exclusively on or with respect to the real estate owned by the company, not including taxes assessed against local benefits of a kind tending...to increase the value of the property assessed, and not Including any amount paid out for new buildings, or for permanent Improvements or betterments made... | |
 | 1954 - 1486 pages
...702 of the Revenue Act of 1934, and subchapter E of chapter 2 are not deductible from gross Income. Income, war-profits, and excess-profits taxes Imposed...authority of any foreign country or possession of the United States are deductible from gross income In cases where the taxpayer does not choose to take... | |
 | 1966 - 658 pages
...Deduction denied in case of certain taxes. No deduction shall be allowed for the following taxes: (1) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not prevent the deduction of so much of such taxes as is properly allocable... | |
 | 1971 - 744 pages
...Income with respect to which It relates. (g) Taxes for local benefits. Excepta» provided in § 1.164-4, taxes assessed against local benefits of a kind tending to increase the value of the property assessed. [Т.О. 6780. 29 VS.. 18146, Dec 22, 1964] § 1.164—3 Definitions and special rules. For purposes... | |
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SEC. 214 (a) (3) Taxes paid or accrued within the taxable year except (A) income, war-profits, and excessprofits taxes imposed by the authority of the United States, (B) so much of the income, warprofits, and excess-profits taxes, imposed by the authority... 
