Relief From Double Taxation

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....rinciple hereof), the 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 compan....

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....me, profit or gain that under the provisions of 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 othe....