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. |
No grāmatas satura
1.–5. rezultāts no 100.
13. lappuse
... assets of the taxpayer corporation be rep- resented by one or more of the follow- ing : ( i ) Cash and cash items , including re- ceivables ; ( ii ) Government securities ; ( iii ) Securities of other regulated in- vestment companies ...
... assets of the taxpayer corporation be rep- resented by one or more of the follow- ing : ( i ) Cash and cash items , including re- ceivables ; ( ii ) Government securities ; ( iii ) Securities of other regulated in- vestment companies ...
14. lappuse
... assets invested as follows : Cash Government securities Percent 5 10 Securities of regulated investment companies 20 ... assets in any one company ) Total 20 28 100 Investment Company W owns all of the vot- ing stock of Corporations A ...
... assets invested as follows : Cash Government securities Percent 5 10 Securities of regulated investment companies 20 ... assets in any one company ) Total 20 28 100 Investment Company W owns all of the vot- ing stock of Corporations A ...
15. lappuse
... assets in any one company ) Total Percent 15 30 268 10 20 25 100 Corporation K has 20 percent of its assets in- vested in Corporation L and Corporation L has 40 percent of its assets invested in Cor- poration B. Corporation A also has ...
... assets in any one company ) Total Percent 15 30 268 10 20 25 100 Corporation K has 20 percent of its assets in- vested in Corporation L and Corporation L has 40 percent of its assets invested in Cor- poration B. Corporation A also has ...
16. lappuse
... assets under section 851 ( b ) ( 4 ) ( A ) and paragraph ( c ) ( 1 ) of §1.851-2 for any quarter of such taxable year , include the value of any securities of an issuer ( whether or not the investment com- pany owns more than 10 percent ...
... assets under section 851 ( b ) ( 4 ) ( A ) and paragraph ( c ) ( 1 ) of §1.851-2 for any quarter of such taxable year , include the value of any securities of an issuer ( whether or not the investment com- pany owns more than 10 percent ...
17. lappuse
... assets at June 30 , 1956 , time of the latest acqui- sition ( $ 2,000,000 ) = 4.8 percent ( c ) Limitation . Section 851 ( e ) and this section do not apply in the quarterly computation of 50 percent of the value of the assets of an ...
... assets at June 30 , 1956 , time of the latest acqui- sition ( $ 2,000,000 ) = 4.8 percent ( c ) Limitation . Section 851 ( e ) and this section do not apply in the quarterly computation of 50 percent of the value of the assets of an ...
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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...