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. |
No grāmatas satura
1.–5. rezultāts no 99.
5. lappuse
... foreign country and foreign housing costs . 1.911-2 Qualified individuals . 1.911-3 Determination of amount of foreign earned income to be excluded . 1.911-4 Determination of housing cost amount eligible for exclusion or deduc- tion ...
... foreign country and foreign housing costs . 1.911-2 Qualified individuals . 1.911-3 Determination of amount of foreign earned income to be excluded . 1.911-4 Determination of housing cost amount eligible for exclusion or deduc- tion ...
9. lappuse
... foreign earned income that is ex- cludable under section 911 ( a ) ( 1 ) ... country or countries through- out- ( i ) The period of bona fide residence ... foreign country or countries for an uninterrupted period which includes an entire ...
... foreign earned income that is ex- cludable under section 911 ( a ) ( 1 ) ... country or countries through- out- ( i ) The period of bona fide residence ... foreign country or countries for an uninterrupted period which includes an entire ...
10. lappuse
... foreign country and may end before or after departure . ( 2 ) 330 - day test . The 330 full days need not be consecutive but may be inter- rupted by periods during which the in- dividual is not present in a foreign country . In ...
... foreign country and may end before or after departure . ( 2 ) 330 - day test . The 330 full days need not be consecutive but may be inter- rupted by periods during which the in- dividual is not present in a foreign country . In ...
11. lappuse
... foreign country due to war or civil unrest . Not- withstanding the requirements of para- graph ( a ) of this section , an individual whose tax home is in , a foreign coun- try , and who is a bona fide resident of , or present in a foreign ...
... foreign country due to war or civil unrest . Not- withstanding the requirements of para- graph ( a ) of this section , an individual whose tax home is in , a foreign coun- try , and who is a bona fide resident of , or present in a foreign ...
12. lappuse
... foreign country if it is attributable to services per- formed by an individual in a foreign country or countries . The place of re- ceipt of earned income is immaterial in determining whether earned income is attributable to services ...
... foreign country if it is attributable to services per- formed by an individual in a foreign country or countries . The place of re- ceipt of earned income is immaterial in determining whether earned income is attributable to services ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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.