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 100.
31. lappuse
... revenue officer with whom his income tax return is re- quired to be filed . ( 3 ) Custodian of certain unit invest- ment trusts . The requirements of this paragraph shall not apply to a nomi- nee who is acting as a custodian of the unit ...
... revenue officer with whom his income tax return is re- quired to be filed . ( 3 ) Custodian of certain unit invest- ment trusts . The requirements of this paragraph shall not apply to a nomi- nee who is acting as a custodian of the unit ...
42. lappuse
... income for 1988 will include a net foreign currency gain of $ 175 . X's tax- able income will include a net foreign cur- rency gain of $ 75 for 1989 because X must compute its taxable income for 1989 by in- cluding $ 75 of the $ 100 ...
... income for 1988 will include a net foreign currency gain of $ 175 . X's tax- able income will include a net foreign cur- rency gain of $ 75 for 1989 because X must compute its taxable income for 1989 by in- cluding $ 75 of the $ 100 ...
94. lappuse
... revenue service center , with whom the income tax return for the taxable year for which the determination applies was filed . In the event that the determina- tion is an agreement with the district director ( or other delegate ) ...
... revenue service center , with whom the income tax return for the taxable year for which the determination applies was filed . In the event that the determina- tion is an agreement with the district director ( or other delegate ) ...
109. lappuse
... Income tax return . The REMIC must make a return , as required by section 6011 ( a ) , for each taxable year on Form 1066 , U.S. Real Estate Mort- gage Investment Conduit Income Tax Return . The return must include- ( i ) The amount of ...
... Income tax return . The REMIC must make a return , as required by section 6011 ( a ) , for each taxable year on Form 1066 , U.S. Real Estate Mort- gage Investment Conduit Income Tax Return . The return must include- ( i ) The amount of ...
152. lappuse
... income taxes are imposed . For example , if a domestic corporation is subject to state income taxation and the state income tax is imposed in part on an amount of foreign source income , then that part of the taxpay- er's deduction for ...
... income taxes are imposed . For example , if a domestic corporation is subject to state income taxation and the state income tax is imposed in part on an amount of foreign source income , then that part of the taxpay- er's deduction for ...
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Bieži izmantoti vārdi un frāzes
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.