The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2000 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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activities adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed controlled foreign corporation debt December 31 deduction dends described in paragraph deter determined distribution domestic corporation earnings and profits effectively connected election entity erty estate investment trust Example exchange fair market value filed foreign cor foreign country foreign source foreign tax graph gross income holder income from sources income tax treaty indebtedness inter interest expense liabilities ment method mortgage nonresident alien individual paid paragraph a)(1 partnership payment percent poration post-October pursuant qualified real estate investment real property holding real property interest received related person REMIC resident respect securities share source income spect statutory grouping subparagraph taxable income taxable years beginning taxpayer terest tion trade or business transaction transfer treated U.S. assets U.S. dollars U.S. real property U.S. shareholder U.S. source unit investment trust United X tax
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249. lappuse - computer program" is a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.
484. lappuse - resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
357. lappuse - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States...
280. lappuse - States shall not be deemed to be income from sources within the United States if — (A) 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...
236. lappuse - Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year.
59. lappuse - If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents from real property...
472. lappuse - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States.
133. lappuse - ... amount which bears the same relation to the total compensation as the number of days of performance of the labor or services within the United States bears to the total number of days of performance of labor or services for which the payment is made.
119. lappuse - 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.
80. lappuse - ... 30 days after the close of its taxable year. If the aggregate amount so designated with respect to a taxable year of the...