Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
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able activities adjusted allocated amount apply apportioned apportionment assets attributable bank basis beginning branch computed conduct considered controlled debt deduction defined derived described determined distribution dividend domestic earnings and profits effectively effectively connected election engaged entity Example excess exchange exempt facts fair market value filed financing foreign corporation foreign source gain graph gross income held holder holding income tax individual inter interest interest expense investment issued laws liabilities limitation loan loss meaning ment method obligation ownership paid paragraph partnership payment percent period person poration portion principal production pursuant qualified real estate reason received reduced regulations REMIC resident respect rules securities share shareholder Stat statement taxable income taxpayer term tion trade or business transaction transfer treated trust U.S. real property United
Populāri fragmenti
250. 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.
485. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
251. lappuse - ... (1) to reproduce the copyrighted work in copies or phonorecords; (2) to prepare derivative works based upon the copyrighted work; (3) to distribute copies or phonorecords of the copyrighted work to the public by sale or other transfer of ownership, or by rental, lease, or lending...
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...
404. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
50. lappuse - Government securities, securities of other investment companies, and other securities for the purposes of this calculation limited in respect of any one issuer to an amount not greater in value than 5...
513. lappuse - In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country...
513. lappuse - Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS. In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes...
363. 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 the case...
132. 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.
Bibliogrāfiskā informācija
| Nosaukums | Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
| Līdzstrādnieks | United States. Office of the Federal Register |
| Izdevējs | Division of the Federal Register, the National Archives, 2001 |
| Oriģināls no | Mičiganas universitāte |
| Digitalizēta | 22.6.2007 |
| Eksportēt avotu | BiBTeX EndNote RefMan |