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.
19. lappuse
... respect to the shares ac- quired on April 1 , 1970 , there is no gain rec- ognized as the shares were sold for $ 1,000 , which is B's basis of the shares . The shares acquired on January 1 , 1970 , were sold for $ 1,050 ( 105 shares at ...
... respect to the shares ac- quired on April 1 , 1970 , there is no gain rec- ognized as the shares were sold for $ 1,000 , which is B's basis of the shares . The shares acquired on January 1 , 1970 , were sold for $ 1,050 ( 105 shares at ...
23. lappuse
... respect to such amount , or ( c ) In the case of an amount desig- nated with respect to a taxable year of the company beginning after Decem- ber 31 , 1974 , a tax equal to 30 percent of such amount . Such shareholder is entitled to a ...
... respect to such amount , or ( c ) In the case of an amount desig- nated with respect to a taxable year of the company beginning after Decem- ber 31 , 1974 , a tax equal to 30 percent of such amount . Such shareholder is entitled to a ...
24. lappuse
... respect to the undistributed capital gains is deemed paid by the partnership ( under section 852 ( b ) ( 3 ) ( D ) ( ii ) and subparagraph ( 2 ) ( ii ) of this paragraph ) , and the credit or refund of such tax shall be taken into ...
... respect to the undistributed capital gains is deemed paid by the partnership ( under section 852 ( b ) ( 3 ) ( D ) ( ii ) and subparagraph ( 2 ) ( ii ) of this paragraph ) , and the credit or refund of such tax shall be taken into ...
25. lappuse
... respect to each holder of an interest in the unit investment trust whose shares are being held by the nominee as custodian and , not later than 45 days following the close of the company's taxable year , files with the Internal Revenue ...
... respect to each holder of an interest in the unit investment trust whose shares are being held by the nominee as custodian and , not later than 45 days following the close of the company's taxable year , files with the Internal Revenue ...
29. lappuse
... respect thereto by the company which is deemed to have been paid by the shareholder . ( ii ) In the case of a designation of undistributed capital gains with re- spect to a taxable year of the regulat- ed investment company ending after ...
... respect thereto by the company which is deemed to have been paid by the shareholder . ( ii ) In the case of a designation of undistributed capital gains with re- spect to a taxable year of the regulat- ed investment company ending after ...
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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.