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.
12. lappuse
... held for less than three months . In determining the gross income requirements under section 851 ( b ) ( 2 ) and ( 3 ) , a loss from the sale or other disposition of stock or securities does not enter into the computation . A ...
... held for less than three months . In determining the gross income requirements under section 851 ( b ) ( 2 ) and ( 3 ) , a loss from the sale or other disposition of stock or securities does not enter into the computation . A ...
16. lappuse
... held any security of such issuer or of any predecessor company ( as defined in paragraph ( d ) of this section ) for 10 or more years preceding such quarter of the taxable year . The rule of section 851 ( e ) ( 1 ) with respect to the ...
... held any security of such issuer or of any predecessor company ( as defined in paragraph ( d ) of this section ) for 10 or more years preceding such quarter of the taxable year . The rule of section 851 ( e ) ( 1 ) with respect to the ...
18. lappuse
... held the assets of the trust which are treated under subparagraph ( 1 ) of this para- graph as being owned by him is the same as the period for which such hold- er has held his interest in such trust . Accordingly , the character of the ...
... held the assets of the trust which are treated under subparagraph ( 1 ) of this para- graph as being owned by him is the same as the period for which such hold- er has held his interest in such trust . Accordingly , the character of the ...
19. lappuse
... held for more than 6 months in the amount of $ 100 . ( 2 ) B is treated as owning 105 shares of Y as of January 1 , 1970 , and 100 shares as of April 1 , 1970. With respect to the shares acquired on April 1 , 1970 , there is no gain ...
... held for more than 6 months in the amount of $ 100 . ( 2 ) B is treated as owning 105 shares of Y as of January 1 , 1970 , and 100 shares as of April 1 , 1970. With respect to the shares acquired on April 1 , 1970 , there is no gain ...
22. lappuse
... held for more than 1 year ( 6 months for taxable years beginning be- fore 1977 ; 9 months for taxable years beginning in 1977 ) and realized in the taxable year of the shareholder in which the dividend was received . In the case of ...
... held for more than 1 year ( 6 months for taxable years beginning be- fore 1977 ; 9 months for taxable years beginning in 1977 ) and realized in the taxable year of the shareholder in which the dividend was received . In the case of ...
Citi izdevumi - Skatīt visu
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...