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.
17. lappuse
... percent of the employ- ee's regular wages or salary for the 1983 cal- endar year . The amount of A's bonus is $ 4,400 for 1983. The portion of A's bonus that is attributable to services performed in country F and is foreign earned ...
... percent of the employ- ee's regular wages or salary for the 1983 cal- endar year . The amount of A's bonus is $ 4,400 for 1983. The portion of A's bonus that is attributable to services performed in country F and is foreign earned ...
69. lappuse
... percent or more of the foreign trading gross receipts of the product or product line grouping during the current ... percent rule with respect to the preceding DISC or interest charge DISC year , substitut- ing qualified export receipts ...
... percent or more of the foreign trading gross receipts of the product or product line grouping during the current ... percent rule with respect to the preceding DISC or interest charge DISC year , substitut- ing qualified export receipts ...
70. lappuse
... percent test or the 20 percent test would be applica- ble . Example 3. A FSC earns commissions on the sale of export property by its domestic related supplier to United States wholesal- ers for final sale to foreign customers . The ...
... percent test or the 20 percent test would be applica- ble . Example 3. A FSC earns commissions on the sale of export property by its domestic related supplier to United States wholesal- ers for final sale to foreign customers . The ...
71. lappuse
... percent foreign direct cost test , foreign direct costs are determined based on the direct costs of all activities described in all of the paragraphs of section 924 ( e ) . For purposes of the 85 - percent foreign direct cost test ...
... percent foreign direct cost test , foreign direct costs are determined based on the direct costs of all activities described in all of the paragraphs of section 924 ( e ) . For purposes of the 85 - percent foreign direct cost test ...
72. lappuse
... percent foreign direct cost test with respect to each of at least two paragraphs of subsection 924 ( e ) and a ... percent of the total direct costs at- tributable to such activities , the FSC may , nonetheless , satisfy the 85 - per ...
... percent foreign direct cost test with respect to each of at least two paragraphs of subsection 924 ( e ) and a ... percent of the total direct costs at- tributable to such activities , the FSC may , nonetheless , satisfy the 85 - per ...
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Bieži izmantoti vārdi un frāzes
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.