The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1994 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. |
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1.–5. rezultāts no 100.
21. lappuse
... amount of undistributed capital gains to each shareholder of the company . For the definition of the term “ undis- tributed capital gains " and for the treatment of such amounts by a share- holder , see paragraph ( b ) ( 2 ) of §1.852-4 ...
... amount of undistributed capital gains to each shareholder of the company . For the definition of the term “ undis- tributed capital gains " and for the treatment of such amounts by a share- holder , see paragraph ( b ) ( 2 ) of §1.852-4 ...
22. lappuse
... amount of undistributed capital gains . The term " undistributed capital gains ” means the amount designated as undis- tributed capital gains in accordance with paragraph ( a ) of §1.852-9 , but the amount so designated shall not exceed ...
... amount of undistributed capital gains . The term " undistributed capital gains ” means the amount designated as undis- tributed capital gains in accordance with paragraph ( a ) of §1.852-9 , but the amount so designated shall not exceed ...
23. lappuse
... amount . Such shareholder is entitled to a credit or refund of the tax so deemed paid in accordance with the rules provided in paragraph ( c ) ( 2 ) of §1.852–9 . ( iii ) Any shareholder required to in- clude an amount of undistributed ...
... amount . Such shareholder is entitled to a credit or refund of the tax so deemed paid in accordance with the rules provided in paragraph ( c ) ( 2 ) of §1.852–9 . ( iii ) Any shareholder required to in- clude an amount of undistributed ...
26. lappuse
... amount of a capital gain divi- dend , or ( ii ) An amount of undistributed cap- ital gains , then such person shall , to the extent of such amount , treat any loss on the sale or exchange of such share of stock as a loss from the sale ...
... amount of a capital gain divi- dend , or ( ii ) An amount of undistributed cap- ital gains , then such person shall , to the extent of such amount , treat any loss on the sale or exchange of such share of stock as a loss from the sale ...
28. lappuse
... amount and date of receipt of each dividend received during such pe- riod from every corporation claiming to be a regulated investment company . §1.852-8 Information returns . Nothing in §§1.852-6 and 1.852-7 shall be construed to ...
... amount and date of receipt of each dividend received during such pe- riod from every corporation claiming to be a regulated investment company . §1.852-8 Information returns . Nothing in §§1.852-6 and 1.852-7 shall be construed to ...
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Bieži izmantoti vārdi un frāzes
adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed controlled foreign corporation December 31 deduction described in paragraph determined distribution domestic corporation dual capacity taxpayers earnings and profits effectively connected election entity erty estate investment trust Example excess fair market value foreign cor foreign country foreign income taxes foreign mineral income foreign source graph gross income holder income from sources interest expense levy liability ment nonresident alien individual partnership passive income payment percent poration post-October pursuant qualified real estate investment real property holding real property interest received related person REMIC resident residual grouping respect share source income spect 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. shareholder U.S. tax unit investment trust United unused foreign tax X tax
Populāri fragmenti
297. lappuse - Rentals or royalties from property located In the United States or from any Interest In such property, Including rentals or royalties for the use of or for the privilege of using In the United States, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property; and (5) Sale of real property.
123. lappuse - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.
337. 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...
274. 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...
54. lappuse - Government securities, securities of other investment companies, and other securities for the purposes of this calculation limited in respect of any one issuer to an amount not greater in value than 5...
343. lappuse - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case...
418. lappuse - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States...
271. lappuse - States or from the purchase of personal property without and its sale within the United 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 the United States and its sale within a possession of the United States...
446. 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.
424. lappuse - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing...