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, 2000 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.
9. lappuse
... considered to have a tax home in a for- eign country for any period for which the individual's abode is in the United States . Temporary presence of the indi- vidual in the United States does not necessarily mean that the individual's ...
... considered to have a tax home in a for- eign country for any period for which the individual's abode is in the United States . Temporary presence of the indi- vidual in the United States does not necessarily mean that the individual's ...
12. lappuse
... considered earned income , but the total amount which shall be treated as the earned income of the individual from such trade or business shall in no case exceed thirty percent of the indi- vidual's share of the net profits of such ...
... considered earned income , but the total amount which shall be treated as the earned income of the individual from such trade or business shall in no case exceed thirty percent of the indi- vidual's share of the net profits of such ...
16. lappuse
... considered evidence to the contrary . For the purpose of deter- mining whether a storage expense re- imbursement is attributable to services performed within a foreign country , in the case of storage expenses incurred after December 31 ...
... considered evidence to the contrary . For the purpose of deter- mining whether a storage expense re- imbursement is attributable to services performed within a foreign country , in the case of storage expenses incurred after December 31 ...
18. lappuse
... considered attrib- utable to services performed in 1984 ( the year of the move ) because D is a qualified indi- vidual under §1.911-2 ( a ) for a period that in- cludes 120 days in 1984. The reimbursement may be excluded under ...
... considered attrib- utable to services performed in 1984 ( the year of the move ) because D is a qualified indi- vidual under §1.911-2 ( a ) for a period that in- cludes 120 days in 1984. The reimbursement may be excluded under ...
46. lappuse
... considered a corporation for purposes of this requirement . ( d ) Eligible possession . Q4 . For purposes of meeting the place of incorporation requirement of section 922 ( a ) ( 1 ) ( A ) , what is a posses- sion of the United States ...
... considered a corporation for purposes of this requirement . ( d ) Eligible possession . Q4 . For purposes of meeting the place of incorporation requirement of section 922 ( a ) ( 1 ) ( A ) , what is a posses- sion of the United States ...
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951 with respect 988 transaction allocated apply attributable base company income base company shipping class of stock cluded combined taxable income company shipping operations computed contract controlled foreign cor controlled foreign corporation Corporation's gross income December 31 deduction described in paragraph determined dividend dollar domestic corporation earnings and profits eign corporation election 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 Guam income under section less developed countries ment minimum distribution payment percent period poration possession product possessions corporation qualified investments rata share related person related supplier rules section 951 small FSC spect spot rate subdivision subparagraph subpart F income taxable years beginning taxes paid taxpayer tion trade income transaction transfer price treated trolled foreign corporation U.S. dollar United States dollar United States shareholder X Tax
Populāri fragmenti
116. 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...
128. 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...
448. lappuse - Then multiply the amount determined under paragraph (1) by the fraction (A) The numerator of which is 14 percent, and (B) The denominator of which is that percentage which equals the sum of the normal tax rate and the surtax rate for the taxable year prescribed by section 11.
418. lappuse - ... any income, war profits, or excess profits taxes imposed by any foreign country or possession of the United States on or with respect to the earnings and profits attributable to such excluded amount when such earnings and profits were actually distributed directly or indirectly through a chain of ownership described in section 958(a) (2).
499. lappuse - Rents and royalties which are derived in the active conduct of a trade or business and which are received from a person other than a related person...
417. lappuse - States shareholder (as defined in subsection (b)) of such corporation and who owns (within the meaning of section 958(a)) stock in such corporation on the last day, in such year, on which such corporation is a controlled foreign corporation shall include in his gross income, for his taxable year in which or with which such taxable year of the corporation ends...
363. lappuse - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
332. lappuse - ... under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as...
339. lappuse - The amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the collector.
219. lappuse - In the case of a manufacturing, merchandising, or mining business, "gross income" means the total sales, less the cost of goods sold, plus any income from investments and from incidental or outside operations or sources.