Supreme Court Reporter, Τόμος 52West Publishing Company, 1932 |
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Σελίδα 278
... paid during the taxable year to any foreign country or to any possession of the United States . " In the case of an alien resident of the United States , the credit is conditioned upon reciprocal treatment . The resident alien is to be ...
... paid during the taxable year to any foreign country or to any possession of the United States . " In the case of an alien resident of the United States , the credit is conditioned upon reciprocal treatment . The resident alien is to be ...
Σελίδα 279
... paid abroad were available only if paid to a foreign government that had an interna- tional standing , and not if paid to a foreign government which although not having that standing was still authorized to exact the tax- The criterion ...
... paid abroad were available only if paid to a foreign government that had an interna- tional standing , and not if paid to a foreign government which although not having that standing was still authorized to exact the tax- The criterion ...
Σελίδα 280
... paid to the states of the Union , or to their political subdivisions , were deductible from gross income . 13 But in the provisions introduced in the act of 1918 for credits against income taxes , such taxes paid to the states of the ...
... paid to the states of the Union , or to their political subdivisions , were deductible from gross income . 13 But in the provisions introduced in the act of 1918 for credits against income taxes , such taxes paid to the states of the ...
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28 USCA action affirmed amended American appellee application Attorney Bank Burnet carriers Chicago Circuit Court Circuit denied claim clause Commission Commissioner of Internal Company compensation Congress Constitution contract Corporation Court of Ap Court of Appeals decision decree defendant Digests and Indexes District Court fact federal filed Fourteenth Amendment gifts inter vivos granted held income Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission judgment judicial jurisdiction Justice KEY NUMBER Key-Numbered Digests liability March 21 ment Messrs motion National Prohibition Act opinion orari pany party peals peti Petition for writ petitioner plaintiff proceeding question railroad rari respondent Revenue Act rule S.Ct Senate sion Stat statute suit supra Supreme Court tion tioner topic and KEY-NUMBER United States Circuit United States Mem Washington writ of certio writ of certiorari York City zeolites