The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1977 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
No grāmatas satura
1.–5. rezultāts no 99.
95. lappuse
... ration renders services for the benefit of a related corporation and the corpo- ration charges the related corporation for such services ( see section 482 and the regulations thereunder which pro- vide for an allocation where the charge ...
... ration renders services for the benefit of a related corporation and the corpo- ration charges the related corporation for such services ( see section 482 and the regulations thereunder which pro- vide for an allocation where the charge ...
135. lappuse
... ration X are sold to nonresident aliens and foreign corporations who are customers of the United States brokerage firms unrelated to domestic corporation Y or foreign corpo- ration X. The principal functions performed for foreign ...
... ration X are sold to nonresident aliens and foreign corporations who are customers of the United States brokerage firms unrelated to domestic corporation Y or foreign corpo- ration X. The principal functions performed for foreign ...
136. lappuse
... ration M is syndicate manager of the under- writing syndicate and , pursuant to the terms of the underwriting agreement , re- serves the right to sell certain quantities of the underwritten stock on behalf of all the members of the ...
... ration M is syndicate manager of the under- writing syndicate and , pursuant to the terms of the underwriting agreement , re- serves the right to sell certain quantities of the underwritten stock on behalf of all the members of the ...
149. lappuse
... ration has in the United States , irre- spective of the destination to which such property is sent for use , con- sumption , or disposition . ( ii ) This subparagraph shall not apply to income , gain , or loss resulting from a sales ...
... ration has in the United States , irre- spective of the destination to which such property is sent for use , con- sumption , or disposition . ( ii ) This subparagraph shall not apply to income , gain , or loss resulting from a sales ...
157. lappuse
... ration are exercised . The fact that top management decisions affecting the foreign corporation are made in a country shall not of itself mean that the foreign corporation has an office or other fixed place of business in that country ...
... ration are exercised . The fact that top management decisions affecting the foreign corporation are made in a country shall not of itself mean that the foreign corporation has an office or other fixed place of business in that country ...
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Bieži izmantoti vārdi un frāzes
allocable amount apply apportioned apportionment attributable basis chain or group class of stock controlled foreign corporation Corporation's country or possession December 31 deduction derived from sources determined DISC domestic corporation earnings and profits effectively connected eign corporation election Example excess profits taxes excluded export trade assets filed first-tier corporation foreign base company foreign country foreign income taxes foreign mineral income foreign tax credit graph gross income Guam income derived income from sources income taxes paid interest less developed country ment minimum distribution nonresident alien individual paid or accrued paragraph percent period poration Puerto Rico ration real estate investment respect section 901 shareholder's spect statutory grouping Statutory provisions subdivision subparagraph subpart F income subsection taxable income taxable year beginning taxes deemed paid taxpayer tion trade or business treated trolled foreign corporation U.S. tax unit investment trust United States dollars United States shareholder unused foreign tax
Populāri fragmenti
122. lappuse - States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income...
202. 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.
417. lappuse - States— (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States...
298. lappuse - ... is allowed whether or not connected with income from sources within the United States. The proper apportionment and allocation of the deductions with respect to sources within and without the United States shall be determined as provided in part I (section 861 and following), subchapter N, chapter 1 of the Code, and the regulations thereunder.
311. lappuse - Treasury or his delegate — (1) the amount which, during the year ending on the date fixed by law for filing the return, the corporation has distributed as a special dividend...
293. lappuse - ... period immediately preceding the close of the taxable year (or for such part of such period during which the corporation was in existence) was derived from sources without the United States; and (2) If 90 percent or more of its gross income for such period or such part thereof was derived from the active conduct of a trade or business.
215. lappuse - States, the amount of any such taxes paid or accrued during the taxable year to any possession of the United States; and (3) ALIEN RESIDENT OF UNITED STATES. — In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to...
83. lappuse - States, shall be treated as derived entirely from sources within the country in which sold, except that gains, profits, and income derived from the purchase of personal property within a possession of the United States and its sale within the United States shall be treated as derived partly from sources within and partly from sources without the United States. (f) DEFINITIONS. — As used in this- section the words "sale" or "sold" include "exchange" or "exchanged"; and the word "produced" includes...
213. lappuse - In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profIts taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto Rico.
122. lappuse - ... properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States.