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.
15. lappuse
... ment investment companies which the Securities and Exchange Commission determines , in accordance with regula- tions issued by it , and certifies to the Secretary or his delegate , not earlier than 60 days before the close of the tax ...
... ment investment companies which the Securities and Exchange Commission determines , in accordance with regula- tions issued by it , and certifies to the Secretary or his delegate , not earlier than 60 days before the close of the tax ...
16. lappuse
... ment company has continuously 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 ) ...
... ment company has continuously 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 ) ...
19. lappuse
... ment companies . ( 1 ) A unit investment trust may possess securities issued by two or more separate single manage- ment companies ( as defined in such Act ) if— ( i ) The trust issues a separate series of periodic payment plan ...
... ment companies . ( 1 ) A unit investment trust may possess securities issued by two or more separate single manage- ment companies ( as defined in such Act ) if— ( i ) The trust issues a separate series of periodic payment plan ...
20. lappuse
... ment companies . ( a ) Requirements applicable thereto ( 1 ) In general . Section 852 ( a ) denies the ap- plication of the provisions of part I , subchapter M , chapter 1 of the Code ( other than section 852 ( c ) , relating to ...
... ment companies . ( a ) Requirements applicable thereto ( 1 ) In general . Section 852 ( a ) denies the ap- plication of the provisions of part I , subchapter M , chapter 1 of the Code ( other than section 852 ( c ) , relating to ...
22. lappuse
... ment company for a taxable year for which it is taxable under part I , sub- chapter M , chapter 1 of the Code , as a regulated investment company , shall treat such capital gain dividends as gains from the sale or exchange of cap- ital ...
... ment company for a taxable year for which it is taxable under part I , sub- chapter M , chapter 1 of the Code , as a regulated investment company , shall treat such capital gain dividends as gains from the sale or exchange of cap- ital ...
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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...