 INCOME. (a) GENERAL RULE. — In 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 for the taxable year an amount equal to the...  Internal Revenue Cumulative Bulletin - Page 151by United States. Internal Revenue Service - 1978Full view - About this book
 | 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. 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 - 1988 - 1290 pages
...882, 921, 6211,6401 of this title. § 34. Certain uses of gasoline and special fuels (a) General rule There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—... | |
 | 1970 - 750 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 for the taxable year an amount equal to 17 percent, in the case of a taxable year beginning in 1964,... | |
 | 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,... | |
 | 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... | |
 | 1978 - 838 pages
...lubricating oil. SEC. 39. Certain use» of gasoline, special fuels, and lubricating oil— (a) General rule, There shall be allowed as a credit against the tax Imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—... | |
 | 1977 - 1078 pages
...lubricating oil. SEC. 39. Certain uses of gasoline, special fuels, and lubricating oil— (a.) General rule, There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—... | |
 | United States. Internal Revenue Service - 1963 - 1402 pages
...the following new section: 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 sub)>art B of this part. (b) REGULATIONS. — The Secretary or his delegate... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...Code of 1954, added by section 809 of the Excise Tax Reduction Act, provides, in part, as follows: There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer * *... | |
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