The Code of Federal Regulations of the United States of AmericaThe 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. |
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202. lappuse
( a ) Earnings of foreign ships or aircraft ( 1 ) Basic rule . So much of the income from sources within the United States of a foreign corporation as consists of earnings derived from the operation of a ship or ships documented ...
( a ) Earnings of foreign ships or aircraft ( 1 ) Basic rule . So much of the income from sources within the United States of a foreign corporation as consists of earnings derived from the operation of a ship or ships documented ...
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able accrued activities allocable allowed amount apply apportioned assets attributable basis beginning branch capital citizen class of stock close computed conduct connected considered controlled foreign corporation Corporation's December 31 deduction deemed paid defined derived described determined distribution dividends domestic corporation earnings and profits effectively eign election ending engaged example excess exchange excluded expense export trade extent facts filed foreign country foreign income taxes foreign tax gain graph gross income included income from sources interest investment laws less developed country limitation loss meaning ment nonresident alien paid paragraph percent performed period person poration possession purchased qualified ration reason received regulations resident respect rules securities share sources statutory subdivision subparagraph taken taxable income taxes paid taxpayer term tion trade or business treated trust United United States shareholder
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.
Bibliogrāfiskā informācija
| Nosaukums | The Code of Federal Regulations of the United States of America |
| Atbalstītāji | United States. Division of the Federal Register, United States. Federal Register Division, United States. Office of the Federal Register |
| Izdevējs | U.S. Government Printing Office, 1977 |
| Eksportēt avotu | BiBTeX EndNote RefMan |