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.
88. lappuse
... graph ( c ) ( 6 ) ( iii ) ( C ) of this section ) with respect to the property . ( C ) For the subsequent taxable year during which the export property is resold by the FSC , an additional amount shall be paid by the FSC ( to be treated ...
... graph ( c ) ( 6 ) ( iii ) ( C ) of this section ) with respect to the property . ( C ) For the subsequent taxable year during which the export property is resold by the FSC , an additional amount shall be paid by the FSC ( to be treated ...
186. lappuse
... graph ( c ) ( 4 ) ( iii ) of this section ; ( B ) The qualified recipient owns the assets for United States income tax purposes and uses them in a qualified business activity ( as defined in para- graph ( c ) ( 4 ) ( iv ) ) ; and ( C ) ...
... graph ( c ) ( 4 ) ( iii ) of this section ; ( B ) The qualified recipient owns the assets for United States income tax purposes and uses them in a qualified business activity ( as defined in para- graph ( c ) ( 4 ) ( iv ) ) ; and ( C ) ...
190. lappuse
... graph ( c ) ( 6 ) ( i ) of this section , during the first six months of the period de- scribed in paragraph ( c ) ... graph ( c ) ( 6 ) ( iii ) ( B ) , the term " eligible activities " shall mean those invest- ments described in section ...
... graph ( c ) ( 6 ) ( i ) of this section , during the first six months of the period de- scribed in paragraph ( c ) ... graph ( c ) ( 6 ) ( iii ) ( B ) , the term " eligible activities " shall mean those invest- ments described in section ...
195. lappuse
... graph ( c ) ( 7 ) of this section ( regarding the refinancing of existing funding and the time periods within which funding for investments must be se- cured ) ; ( C ) To notify the Assistant Commis- sioner ( International ) , the ...
... graph ( c ) ( 7 ) of this section ( regarding the refinancing of existing funding and the time periods within which funding for investments must be se- cured ) ; ( C ) To notify the Assistant Commis- sioner ( International ) , the ...
197. lappuse
... graph ( c ) ( 14 ) of this section upon be- coming aware that a loan has ceased to be an investment in active business assets or a development project under this section . The qualified financial in- stitution must maintain in its ...
... graph ( c ) ( 14 ) of this section upon be- coming aware that a loan has ceased to be an investment in active business assets or a development project under this section . The qualified financial in- stitution must maintain in its ...
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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.