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, 2001 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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1.5. rezultāts no 33.
5. lappuse
... REMIC provisions . 1.860A - 1 Effective dates and transition rules . 1.860C - 1 Taxation of holders of residual in- terests . 1.860C - 2 Determination of REMIC taxable income or net loss . 1.860D - 1 Definition of a REMIC . 1.860E - 1 ...
... REMIC provisions . 1.860A - 1 Effective dates and transition rules . 1.860C - 1 Taxation of holders of residual in- terests . 1.860C - 2 Determination of REMIC taxable income or net loss . 1.860D - 1 Definition of a REMIC . 1.860E - 1 ...
54. lappuse
... REMIC interests as real estate assets ( i ) In general . If , for any calendar quarter , at least 95 per- cent of a REMIC's assets ( as deter- mined in accordance with $ 1.860 F- 4 ( e ) ( 1 ) ( ii ) or §1.6049-7 ( f ) ( 3 ) ) are real ...
... REMIC interests as real estate assets ( i ) In general . If , for any calendar quarter , at least 95 per- cent of a REMIC's assets ( as deter- mined in accordance with $ 1.860 F- 4 ( e ) ( 1 ) ( ii ) or §1.6049-7 ( f ) ( 3 ) ) are real ...
55. lappuse
... REMIC's assets are real estate assets , then the real estate investment trust is treated as holding directly its propor- tionate share of the assets and as re- ceiving directly its proportionate share of the income of the REMIC . See ...
... REMIC's assets are real estate assets , then the real estate investment trust is treated as holding directly its propor- tionate share of the assets and as re- ceiving directly its proportionate share of the income of the REMIC . See ...
91. lappuse
... REMIC provi- sions . This section lists the paragraphs con- tained in §§ 1.860A - 1 through 1.860G - 3 . Section ... REMIC taxable income or net loss . ( a ) Treatment of gain or loss . ( b ) Deductions allowable to a REMIC . ( 1 ) ...
... REMIC provi- sions . This section lists the paragraphs con- tained in §§ 1.860A - 1 through 1.860G - 3 . Section ... REMIC taxable income or net loss . ( a ) Treatment of gain or loss . ( b ) Deductions allowable to a REMIC . ( 1 ) ...
92. lappuse
... REMIC . ( 2 ) Identification of assets . ( 3 ) Qualified entity defined . ( d ) Election to be treated as a real estate mortgage investment conduit . ( 1 ) In general . ( 2 ) Information required to be reported in the REMIC's first ...
... REMIC . ( 2 ) Identification of assets . ( 3 ) Qualified entity defined . ( d ) Election to be treated as a real estate mortgage investment conduit . ( 1 ) In general . ( 2 ) Information required to be reported in the REMIC's first ...
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Bieži izmantoti vārdi un frāzes
activities adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed conduct controlled foreign corporation corporation's debt December 31 deduction dends derived described in paragraph described in section deter determined distribution domestic corporation earnings and profits effectively connected election entity erty estate investment trust Example exempt fair market value foreign cor foreign source graph gross income income from sources income tax treaty indebtedness inter interest expense interest holder liabilities loan ment mortgage nonresident alien individual obligation ownership paid partnership payment percent period poration post-October pursuant qualified real estate investment real property holding real property interest received related person REMIC resident respect 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 U.S. trade unit investment trust United
Populāri fragmenti
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