 | United States. Court of Claims - 1947 - 828 pages
...into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. By reason of the definition of employment given in Section 907 of the same act, the phrase "with respect... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...Into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. SECTION 907 (e) OF THE ACT The term " unemployment fund " means a special fund, established under a... | |
 | United States. Committee on Economic Security - 1937 - 638 pages
...into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. CEHTTFICATION OF STATE LAWS SBC. 903. (a) The Social Security Board shall approve any State law submitted... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...taxable year as provided in section 1603. The total credit allowed to a taxpayer under this subsection for all contributions paid into unemployment funds...per centum of the tax against which it is credited. (b) ADDITIONAL CREDIT. — (1) ALLOWANCE. — In addition to the credit allowed under subsection (a),... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...section 1603. (2) LIMIT ON ALLOWANCE. — The total credit allowed to a taxpayer under this subsection for all contributions paid into unemployment funds...per centum of the tax against which it is credited. (b) ADDITIONAL CREDIT. — (1) ALLOWANCE. — In addition to the credit allowed under subsection (a),... | |
 | 1939 - 980 pages
...into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. SECTION 907 (e) OF THE ACT The term "unemployment fund" means a special fund, established under a State... | |
 | 1941 - 1300 pages
...into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. United States Code, title 42, section 1105: (Act August 14, 1935, ch. 531, title IX, sec. 905, 49 Stat.... | |
 | United States. Internal Revenue Service - 1937 - 874 pages
...into an unemployment fund under a State law. The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds...certified for the taxable year as provided in section 903. Example (2) : The 0 Corporation, the income-tax taxable year of which is the fiscal year ending July... | |
 | United States. Congress. Senate. Committee on Finance - 1958 - 496 pages
...contributions against the federal tax, provided, however, that the total credit allowed to any taxpayer shall not exceed 90 per centum of the tax against which It is credited, and provided also that the state law shall have been certified to the Secretary of the Treasury by the... | |
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The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds with respect to employment during such taxable year shall not exceed 90 per centum of the tax against which it is credited, and credit shall be... 
