CTHRepealedLegislation
Income Tax Regulations 1936
152GState foreign taxes that are treated as federal foreign taxes
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#### 152G State foreign taxes that are treated as federal foreign taxes
For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 3(b) of Article 2 of the Swiss convention within the meaning of the International Tax Agreements Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland.