 | United States - 1965 - 1110 pagini
...directly or indirectly, to an official or employee of a foreign country, and if the making of the payment would be unlawful under the laws of the United States...to such payment and to such official or employee. (d) Capital contributions to Federal National Mortgage Association. For purposes of this subtitle,... | |
 | 1966 - 658 pagini
...directly or indirectly, to an official or employee of a foreign country, and If the making of the payment would be unlawful under the laws of the United States...to such payment and to such official or employee. (d) Capital contributions to Federal National Mortgage Association. For purposes of this subtitle,... | |
 | 1987 - 828 pagini
...government described in subparagraph (3) (ii) or (iii) of this paragraph, the making of the payment would be unlawful under the laws of the United States (if such laws were applicable to the payment and to the official or employee at the time the expenses were paid or incurred). No deduction... | |
 | 1971 - 1474 pagini
...or indirectly, to an official or employee of a foreign country, and (2) If the making of the payment would be unlawful under the laws of the United States (if such laws were applicable to the payment and to the official or employee at the time the expenses were paid or incurred). Lawfulness... | |
 | 1970 - 750 pagini
...or indirectly, to an official or employee of a foreign country, and (2) If the making of the payment would be unlawful under the laws of the United States (if such laws were applicable to the payment and to the official or employee at the time the expenses were paid or incurred). Lawfuiness... | |
 | 1966 - 1826 pagini
...to an official or employee of a foi country, and § 1.162-19 <2) If the making of the payment Tould be unlawful under the laws of the United States (if such laws were applicable to the payment and to the official or employee at the time the expenses rere paid or incurred) . Lawfulness... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pagini
...directly or indirectly, to an official or employee of a foreign country, and if the making of the payment . UNRELATED BUSINESS TAXABLE INCOME. (a) DEFINITION....— The term "unrelated business taxable income" (d) CAPITAL CONTRIBUTIONS TO FEDERAL NATIONAL MORTGAGE ASSOCIATION. — For purposes of this subtitle,... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pagini
...(directly or indirectly, to an official or employee of a foreign country, and if the making of the payment would be unlawful under the laws of the United States...to such payment and to such official or employee. (d) Capital Contributions to Federal National Mortgage Association. — For purposes of this subtitle,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1965 - 68 pagini
...bribe or kickback or, if the payment is to an official or employee of a foreign government, the payment would be unlawful under the laws of the United States...to such payment and to such official or employee. The burden of proof in respect of the issue, for the purposes of this paragraph, as to whether a payment... | |
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... would be unlawful under the laws of the United States if such laws were applicable to such payment and to such official or employee. 
