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 100.
18. lappuse
... exempt interest provided by section 242 . see ( b ) Taxation of capital gains ( 1 ) In general . Section 852 ( b ) ( 3 ) ( A ) imposes ( i ) in the case of a taxable year beginning before January 1 , 1970 , a tax of 25 per- cent , or ...
... exempt interest provided by section 242 . see ( b ) Taxation of capital gains ( 1 ) In general . Section 852 ( b ) ( 3 ) ( A ) imposes ( i ) in the case of a taxable year beginning before January 1 , 1970 , a tax of 25 per- cent , or ...
19. lappuse
... exempt interest pro- vided by section 242 , the deductions for dividends received provided by sections 243 , 244 , and 245 , and the deduction for certain dividends paid provided by sec- tion 247. However , the deduction pro- vided by ...
... exempt interest pro- vided by section 242 , the deductions for dividends received provided by sections 243 , 244 , and 245 , and the deduction for certain dividends paid provided by sec- tion 247. However , the deduction pro- vided by ...
29. lappuse
... exempt from tax under section 501 ( a ) and to which section 511 does not apply for the taxable year , claim for re- fund of the tax deemed to have been paid by such shareholder on an amount of undistributed capital gains for such year ...
... exempt from tax under section 501 ( a ) and to which section 511 does not apply for the taxable year , claim for re- fund of the tax deemed to have been paid by such shareholder on an amount of undistributed capital gains for such year ...
91. lappuse
... exempt income . Section 1.860D - 1 Definition of a REMIC . ( a ) In general . ( b ) Specific requirements . ( 1 ) Interests in a REMIC . ( i ) In general . ( ii ) De minimis interests . ( 2 ) Certain rights not treated as interests . 91 ...
... exempt income . Section 1.860D - 1 Definition of a REMIC . ( a ) In general . ( b ) Specific requirements . ( 1 ) Interests in a REMIC . ( i ) In general . ( ii ) De minimis interests . ( 2 ) Certain rights not treated as interests . 91 ...
96. lappuse
... exempt income . Pursuant to section 265 ( a ) , a REMIC is not allowed a deduc- tion for expenses and interest allocable to tax - exempt income . The portion of a REMIC's interest expense that is allo- cable to tax - exempt interest is ...
... exempt income . Pursuant to section 265 ( a ) , a REMIC is not allowed a deduc- tion for expenses and interest allocable to tax - exempt income . The portion of a REMIC's interest expense that is allo- cable to tax - exempt interest is ...
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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
252. 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.
253. 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...
359. 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...
406. 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.
52. 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...
515. 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...
515. 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...
365. 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...
134. 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.