The credit - subtracted directly from taxes owed - would be divided evenly between returns filed in 1993 and 1994.

In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U.S. tax liability, rather than as a deduction in figuring taxable income.

The band-pass filter with lower band edge B and upper band edge B is just the difference of two such sinc filters (since the filters are zero phase, their magnitude responses subtract directly):

Opinions on Investment Credit Investment tax credits, first enacted under President John F. Kennedy in 1961, permit businesses to subtract directly from their tax bills a percentage of the money they invest in plants and machinery.

Also on a run an inexperienced or inattentive sailor can easily misjudge the real wind strength since the boat speed subtracts directly from the true wind speed and makes the apparent wind less.

An investment tax credit would permit businesses to subtract directly from their tax bills a percentage of the money they invest in plants and machinery.

There, centripetal force subtracts directly from gravity.