The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1992 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. |
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1.–5. rezultāts no 100.
39. lappuse
... assets to a FSC or small FSC without incurring any tax liability on the transfer ? A - 7 . A DISC or former DISC will recognize no income , gain , or loss on a transfer of its qualified assets ( as de- fined in section 993 ( b ) ) to a ...
... assets to a FSC or small FSC without incurring any tax liability on the transfer ? A - 7 . A DISC or former DISC will recognize no income , gain , or loss on a transfer of its qualified assets ( as de- fined in section 993 ( b ) ) to a ...
41. lappuse
... assets to a FSC without incurring any tax liabil- ity on the transfer ? A - 5 : An electing ETC will recognize no income , gain , or loss on a transfer of its assets to a FSC but only if all of the following conditions are met : ( i ) ...
... assets to a FSC without incurring any tax liabil- ity on the transfer ? A - 5 : An electing ETC will recognize no income , gain , or loss on a transfer of its assets to a FSC but only if all of the following conditions are met : ( i ) ...
42. lappuse
... assets of the ETC into a parent corporation followed by a transfer by the parent of those assets to the FSC will be treated as a trans- action described in section 368 ( a ) ( 1 ) ( D ) . ( Secs . 803 and 805 of the Tax Reform Act of ...
... assets of the ETC into a parent corporation followed by a transfer by the parent of those assets to the FSC will be treated as a trans- action described in section 368 ( a ) ( 1 ) ( D ) . ( Secs . 803 and 805 of the Tax Reform Act of ...
43. lappuse
... assets are export related . The FSC provisions contain no assets test , but a portion of income for export sales and certain services is exempt from U.S. taxes if the FSC satisfies certain for- eign presence , foreign management , and ...
... assets are export related . The FSC provisions contain no assets test , but a portion of income for export sales and certain services is exempt from U.S. taxes if the FSC satisfies certain for- eign presence , foreign management , and ...
123. lappuse
... assets located outside the United States resulting in recognized gains and losses . N's gross receipts for 1985 are $ 3,550 , computed on the basis of the additional facts assumed in the table below : N's sales receipts for machines ...
... assets located outside the United States resulting in recognized gains and losses . N's gross receipts for 1985 are $ 3,550 , computed on the basis of the additional facts assumed in the table below : N's sales receipts for machines ...
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951 with respect 988 transaction administrative pricing allocated apply attributable base company income base company shipping class of stock cluded combined taxable income company shipping income company shipping operations computed contract controlled foreign corporation Corporation's gross income December 31 deduction determined dividend dollar domestic corporation earnings and profits eign corporation election Example exchange gain excluded export property foreign base company foreign country foreign income tax foreign personal holding foreign tax credit FSC's functional currency gain or loss graph income under section lease less developed countries ment minimum distribution payment percent period poration possessions corporation purposes of section qualified investments rata share received related person related supplier rules section 951 small FSC spect spot rate subdivision subparagraph subpart F income taxable year beginning taxes paid tion trade or business transaction transfer price treated trolled foreign corporation U.S. dollar United States dollar United States shareholder
Populāri fragmenti
120. lappuse - It is the policy of the United States to use export controls (A) to the extent necessary to protect the domestic economy from the excessive drain of scarce materials and to reduce the serious inflationary impact of abnormal foreign demand...
201. lappuse - That such distribution has been made to or for the benefit of such persons in proportion to the par value of the shares of stock of the corporation owned by each; except that if the corporation has more than one class of stock, the...
132. 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...
332. lappuse - In other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
259. lappuse - ... securities and sells them to customers with a view to the gains and profits that may be derived therefrom.
138. lappuse - States— (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States...
249. lappuse - ... as foreign personal holding company income, foreign base company sales income, foreign base company services income, foreign base company shipping income, or foreign base company oil related income.
270. lappuse - This paragraph shall not apply to gains by a producer, processor, merchant, or handler of the commodity which arise out of bona fide hedging transactions reasonably necessary to the conduct of its business in the manner in which such business is customarily and usually conducted by others.
355. lappuse - ... under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as...
131. lappuse - States ; and (2) if 90 percent or more of its gross income for such period or such part thereof was derived from the active conduct of a trade or business.