Hostname: page-component-78c5997874-j824f Total loading time: 0 Render date: 2024-11-19T11:46:58.232Z Has data issue: false hasContentIssue false
  • English
  • Français

Exemption of Aliens from Taxation

Published online by Cambridge University Press:  04 May 2017

William R. Vallance
Get access Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Current Notes
Information
American Journal of International Law , Volume 23 , Issue 2 , April 1929 , pp. 395 - 398
Copyright
Copyright ©American Society of International Law 1929

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

1 Printed herein, infra, p. 422.

2 As originally enacted the United States income tax statutes did not give credit for the amount of taxes paid to foreign governments. The present law, however, allows such credit. (Section 131 (a) (1) Revenue Act of 1928, Session Laws, Seventieth Congress, 1st Session, Part I, page 829, reads as follows:

“(a) Allowance of credit.—The tax imposed by this title shall be credited with:

“(1) Citizen and Domestic Corporation. In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war-profits, and excessprofits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States.”

3 Clunet, Journal du droit international, Vol. 50 (1923), pp. 217–243.

4 See Ex. Doc. C, 64th Cong. 1st sess., and resolution passed by the Senate of the United States on Aug. 29, 1916, Congressional Record, Vol. 53, Pt. 13, p. 13348.

5 Sec. 1323 of Chap. 95 of the Revised Laws of Hawaii.

6 See resolution passed by the Senate of the United States on March 7,1921, Congressional Record, Vol. 61, Pt. 1, pp. 13–16, and Ex. Q, 66th Cong. 2d sess.

7 Printed in Supplement to this Journal, Vol. 20, p. 4.