 | 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 - 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 - Law - 1965 - 1110 pages
...section 6014 (a) of this title. §38. Investment in certain depreciable property. (a) General rule. There shall be allowed, as a credit against the tax...this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate shall prescribe such regulations as... | |
 | United States - Law - 1964 - 1098 pages
...beginning after December 31. 1962." §38. Investment in certain depreciable property. (a) General rule. There shall be allowed, as a credit against the tax...this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate shall prescribe such regulations as... | |
 | United States - Law - 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—... | |
 | Administrative law - 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...this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate shall prescribe such regulations as... | |
 | Administrative law - 1968 - 1618 pages
...certain depreciable property. Sec. 38. Investment in certain depreciable property — (a) General rule. There shall be allowed, as a credit against the tax...this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate shall prescribe such regulations as... | |
 | Administrative law - 1972 - 852 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 Minder subpart B of this part. '(b) Regulations. The Secretary or his delegate shall prescribe such... | |
 | Administrative law - 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,... | |
 | Administrative law - 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,... | |
| |
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... 
