Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1993 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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1.–5. rezultāts no 67.
67. lappuse
... debts owed to other creditors . Proper- ty eligible for the election includes a building or other improvement which has been constructed on land owned by the trust and which is acquired by the trust upon default of a lease of the land ...
... debts owed to other creditors . Proper- ty eligible for the election includes a building or other improvement which has been constructed on land owned by the trust and which is acquired by the trust upon default of a lease of the land ...
69. lappuse
... debt only after the fourth default becomes imminent , the 10 - percent test is applied at the time the fourth default became imminent ( even though the trust would not have foreclosed on the property had not all four defaults occurred ) ...
... debt only after the fourth default becomes imminent , the 10 - percent test is applied at the time the fourth default became imminent ( even though the trust would not have foreclosed on the property had not all four defaults occurred ) ...
97. lappuse
... debt in- strument for all Federal income tax pur- poses . ( c ) Residual interest . ( d ) Issue price of regular and residual in- terests . ( 1 ) In general . ( 2 ) The public . Section 1.860G - 2 97 Internal Revenue Service , Treasury ...
... debt in- strument for all Federal income tax pur- poses . ( c ) Residual interest . ( d ) Issue price of regular and residual in- terests . ( 1 ) In general . ( 2 ) The public . Section 1.860G - 2 97 Internal Revenue Service , Treasury ...
100. lappuse
... debt deduction under section 166 , debt owed to the REMIC is not treated as nonbusiness debt under section 166 ( d ) . ( 4 ) Deduction allowable under sec- tion 212. A REMIC is not treated as carrying on a trade or business for purposes ...
... debt deduction under section 166 , debt owed to the REMIC is not treated as nonbusiness debt under section 166 ( d ) . ( 4 ) Deduction allowable under sec- tion 212. A REMIC is not treated as carrying on a trade or business for purposes ...
105. lappuse
... debts as they came due and found no significant evidence to indi- cate that the transferee will not con- tinue to ... debt instrument that was issued on the date the disqualified organization ac- quired the residual interest and whose ...
... debts as they came due and found no significant evidence to indi- cate that the transferee will not con- tinue to ... debt instrument that was issued on the date the disqualified organization ac- quired the residual interest and whose ...
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adjusted basis affiliated group allocated amount apply apportioned apportionment capital loss computed controlled foreign corporation corporation's December 31 deduction dends described in paragraph determined distribution domestic corporation dual capacity taxpayers earnings and profits effectively connected election entity estate investment trust Example excess fair market value filed foreign country foreign income taxes foreign mineral income foreign source graph gross income holder income from sources inter interest expense levy liability limitation ment nonresident alien individual partnership passive income payment percent poration post-October property holding corporation pursuant qualified real estate investment real property holding real property interest received related person REMIC resident residual grouping respect rules source income statutory grouping subdivision subparagraph tax treaty taxable income taxable years beginning taxes paid terest tion trade or business transaction treated U.S. assets U.S. real property U.S. tax unit investment trust United unused foreign tax X tax
Populāri fragmenti
370. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
290. lappuse - States shall not be deemed to be income from sources within the United 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...
68. lappuse - If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents from real property...
291. lappuse - engaged In trade or business within the United States" does not Include the effecting of transactions in the United States In stocks or securities through a resident broker, commission agent, custodian, or other independent agent.
142. lappuse - ... there shall be included in the gross income an amount which bears the same relation to the total compensation as the number of days of performance of the labor or services within the United States bears to the total number of days of performance of labor or services for which the payment is made.
90. lappuse - ... 30 days after the close of its taxable year. If the aggregate amount so designated with respect to a taxable year of the...
453. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
347. lappuse - December 31, 1961, compensation paid to a nonresident alien individual for the period that the nonresident alien individual is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101 (a) (15) of the Immigration and Nationality Act...
284. 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 the United States, shall be treated as derived partly from sources within and partly from' sources without the United States.
89. 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.