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.
15. lappuse
... Inter- nal Revenue Code . Accordingly , a unit investment trust is not a taxpayer sub- ject to taxation under the Internal Revenue Code . No gain or loss will be recognized by the unit investment trust if such trust distributes a hold ...
... Inter- nal Revenue Code . Accordingly , a unit investment trust is not a taxpayer sub- ject to taxation under the Internal Revenue Code . No gain or loss will be recognized by the unit investment trust if such trust distributes a hold ...
17. lappuse
... inter- est in the series in exchange for an in- terest in another series of periodic pay- ment plan certificates of the trust shall recognize the gain or loss realized from the transfer or sale as if the trust had sold the shares ...
... inter- est in the series in exchange for an in- terest in another series of periodic pay- ment plan certificates of the trust shall recognize the gain or loss realized from the transfer or sale as if the trust had sold the shares ...
44. lappuse
... Inter- nal Revenue Service within 45 days fol- lowing the close of its taxable year . The custodian shall , upon notice by the Internal Revenue Service that the reg- ulated investment company has failed to comply with the agreement ...
... Inter- nal Revenue Service within 45 days fol- lowing the close of its taxable year . The custodian shall , upon notice by the Internal Revenue Service that the reg- ulated investment company has failed to comply with the agreement ...
52. lappuse
... inter- est . See §§1.856-4 and 1.856-5 for rules relating to rents from real property and interest . ( d ) Diversification of investment re- quirements— ( 1 ) 75 - percent test . Section 856 ( c ) ( 5 ) ( A ) requires that at the close ...
... inter- est . See §§1.856-4 and 1.856-5 for rules relating to rents from real property and interest . ( d ) Diversification of investment re- quirements— ( 1 ) 75 - percent test . Section 856 ( c ) ( 5 ) ( A ) requires that at the close ...
92. lappuse
... inter- ests . ( iv ) Unrecognized loss on residual inter- ests . ( 5 ) Additions to or reductions of the spon- sor's basis . ( 6 ) Transferred basis property . ( c ) REMIC's basis in contributed assets . Section 1.860 F4 REMIC reporting ...
... inter- ests . ( iv ) Unrecognized loss on residual inter- ests . ( 5 ) Additions to or reductions of the spon- sor's basis . ( 6 ) Transferred basis property . ( c ) REMIC's basis in contributed assets . Section 1.860 F4 REMIC reporting ...
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...