The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1998 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. |
No grāmatas satura
1.–5. rezultāts no 100.
10. lappuse
... held for less than three months . In determining the gross income requirements under section 851 ( b ) ( 2 ) and ( 3 ) , a loss from the sale or other disposition of stock or securities does not enter into the computation . A ...
... held for less than three months . In determining the gross income requirements under section 851 ( b ) ( 2 ) and ( 3 ) , a loss from the sale or other disposition of stock or securities does not enter into the computation . A ...
14. lappuse
... held any security of such issuer ( or any se- curity of a predecessor of such issuer ) for 10 or more years preceding such quarter , unless the value of its total assets so represented is reduced to 25 percent or less within 30 days ...
... held any security of such issuer ( or any se- curity of a predecessor of such issuer ) for 10 or more years preceding such quarter , unless the value of its total assets so represented is reduced to 25 percent or less within 30 days ...
16. lappuse
... held the assets of the trust which are treated under subparagraph ( 1 ) of this para- graph as being owned by him is the same as the period for which such hold- er has held his interest in such trust . Accordingly , the character of the ...
... held the assets of the trust which are treated under subparagraph ( 1 ) of this para- graph as being owned by him is the same as the period for which such hold- er has held his interest in such trust . Accordingly , the character of the ...
17. lappuse
... held his interest in the series so ac- quired shall be measured from the date of his acquisition of his interest in that series . ( f ) Cross references . ( 1 ) For reporting requirements imposed on custodians of unit investment trusts ...
... held his interest in the series so ac- quired shall be measured from the date of his acquisition of his interest in that series . ( f ) Cross references . ( 1 ) For reporting requirements imposed on custodians of unit investment trusts ...
22. lappuse
... held by the nominee as custodian and , not later than 45 days following the close of the company's taxable year , files with the Internal Revenue Service of- fice where the company's income tax return is to be filed for the taxable year ...
... held by the nominee as custodian and , not later than 45 days following the close of the company's taxable year , files with the Internal Revenue Service of- fice where the company's income tax return is to be filed for the taxable year ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed controlled foreign corporation country X December 31 deduction described in paragraph determined distribution domestic corporation dual capacity taxpayers earnings and profits effectively connected election entity erty estate investment trust Example fair market value foreign cor foreign corporation foreign country foreign mineral income foreign source foreign tax graph gross income holder income from sources income tax treaty inter interest expense levy liabilities ment mortgage nonresident alien individual paid partnership payment percent poration post-October pursuant qualified real estate investment real property holding real property interest received REMIC resident respect share source income spect statutory grouping subparagraph taxable income taxable years beginning 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. tax unit investment trust United X tax
Populāri fragmenti
472. 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.
122. lappuse - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.
267. lappuse - Gains, profits and income from (1) transportation or other services rendered partly within and partly without the United States, or (2) from the sale of personal property produced (in whole or in part) by the taxpayer within and sold without the United States, or produced (in whole or in part) by the taxpayer without and sold within...
542. lappuse - States, whether resident or nonresident, may claim a credit for (i) the amount of any income, war profits, and excess profits taxes paid or accrued (or deemed paid or accrued under section 905(b)) during- the taxable year to any foreign country or to any possession of the United States: and (ii) his share of any such taxes of a partnership of which he is a member.
340. 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; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the United States shall be determined as provided in section 119, under rules and regulations prescribed by the Commissioner with the approval of the Secretary.
376. lappuse - Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 901.
289. lappuse - Rentals or royalties from property located In the United States or from any Interest In such property, Including rentals or royalties for the use of or for the privilege of using In the United States, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property; and (5) Sale of real property.
82. lappuse - ... is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend shall be only that proportion of the amount so designated which such excess of the net long-term capital gain over the net short-term capital loss bears to the aggregate amount so designated.
273. lappuse - 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...
136. lappuse - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property...