Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1966 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
allocated amount apply attributable capital gain chain or group class of stock computed controlled foreign corporation Corporation's country or possession December 31 deductions derived from sources described in section determined DISC domestic corporation earnings and profits effectively connected election estate investment trust excess profits taxes excluded filed first-tier corporation foreign base company foreign country foreign income tax foreign tax credit graph gross income Guam income derived income from sources interest less developed country loss ment minimum distribution nonresident alien individual paid or accrued percent period poration rata share real estate investment resident respect sale or exchange section 951 Statutory provisions subdivision subparagraph subpart F income subsection taken into account taxable income taxable year beginning taxes deemed paid taxpayer tion trade or business treated trolled foreign corporation U.S. tax unit investment trust United States dollars United States shareholder unused foreign tax
Populāri fragmenti
219. lappuse - The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: (1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. — In the Case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year...
111. lappuse - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
77. lappuse - States, or (2) from the sale of personal property produced (in whole or in part) by the taxpayer within and sold without the United States, or produced (in whole or in part) by the taxpayer without and sold within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
100. lappuse - Rentals or royalties from property located in the United States or from any interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas, good will, trade-marks, trade brands, franchises, and other like property; and (5) SALE OF REAL PROPERTY.
155. lappuse - INCOME EXEMPT UNDER TREATY. — Income of any kind, to the extent required by any treaty obligation of the United States, shall not be included in gross income and shall be exempt from taxation under this subtitle.
219. lappuse - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered. but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In...
234. lappuse - Income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period during which the corporation was In existence) was derived from sources without the United States; and (2) If 90 percent or more of Its gross Income for such period or such part thereof was derived from the active conduct of a trade or business.
72. lappuse - The labor or services are performed by a nonresident alien individual temporarily present in the United States for a period or periods not exceeding a total of 90 days during the taxable year...
175. lappuse - States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of such accumulated profits...
219. lappuse - ... (2) Presence in foreign country for 17 months. In the case of an individual citizen of the United States who during any period of 18 consecutive months is present in a foreign country or countries during at least 510 full days in such period...