Relief From Double Taxation

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.... United States shall allow to a resident or citizen of the United States as a credit against the United States tax on income applicable to residents and citizens: (a) the income tax paid or accrued to__________ by or on behalf of such resident or citizen; and (b) in the case of a United States company owning at least 10 percent of the voting stock of a company that is a resident of__________ a....

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....this Convention are exempt from United States tax or that are subject to a reduced rate of United States tax when derived by a resident of__________ who is not a United States citizen,__________ shall allow as a credit against__________  tax only the tax paid, if any, that the United States may impose under the provisions of this Convention other than taxes that may be imposed solely by reaso....