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.
90. lappuse
... tax . ( a ) In general . If a qualified invest- ment entity is allowed a deduction for deficiency dividends with ... income tax re- turn on a calendar year basis . X receives an extension of time until June 15 , 1978 , to file its 1977 ...
... tax . ( a ) In general . If a qualified invest- ment entity is allowed a deduction for deficiency dividends with ... income tax re- turn on a calendar year basis . X receives an extension of time until June 15 , 1978 , to file its 1977 ...
140. lappuse
... Income taxes- ( i ) In general . The deduction for state , local , and foreign income , war profits and excess profits taxes ( " state income taxes " ) allowed by section 164 shall be considered defi- nitely related and allocable to the ...
... Income taxes- ( i ) In general . The deduction for state , local , and foreign income , war profits and excess profits taxes ( " state income taxes " ) allowed by section 164 shall be considered defi- nitely related and allocable to the ...
141. lappuse
... income tax is to be allocated ( and then apportioned , if necessary , subject to the rules of §1.861-8 ( d ) ) by reference to the taxable income that the law of the taxing juris- diction attributes to the taxpayer ( " state taxable ...
... income tax is to be allocated ( and then apportioned , if necessary , subject to the rules of §1.861-8 ( d ) ) by reference to the taxable income that the law of the taxing juris- diction attributes to the taxpayer ( " state taxable ...
142. lappuse
... income tax return and establish to the satisfaction of the District Di- rector , upon examination , that the re- sult of the alternative method more ac- curately reflects the factual relation- ship between the state income tax and the ...
... income tax return and establish to the satisfaction of the District Di- rector , upon examination , that the re- sult of the alternative method more ac- curately reflects the factual relation- ship between the state income tax and the ...
153. lappuse
... income tax purposes . ( ii ) Allocation . X's deduction of $ 69,000 for state income taxes is definitely related and thus allocable to the gross income with re- spect to which the taxes are imposed . Since the statutes of states A , B ...
... income tax purposes . ( ii ) Allocation . X's deduction of $ 69,000 for state income taxes is definitely related and thus allocable to the gross income with re- spect to which the taxes are imposed . Since the statutes of states A , B ...
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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.