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.
13. lappuse
... taxpayer corporation is not greater in value than 5 percent of the value of the total assets of the taxpayer corpora- tion , and ( b ) the entire amount of the securities of such issuer owned by the taxpayer corporation does not rep ...
... taxpayer corporation is not greater in value than 5 percent of the value of the total assets of the taxpayer corpora- tion , and ( b ) the entire amount of the securities of such issuer owned by the taxpayer corporation does not rep ...
67. lappuse
... taxpayer . In general , a taxpayer may make an election with respect to an acquisition of property only if the taxpayer is a qualified real estate investment trust for the taxable year in which the acquisition occurs . If , however , the ...
... taxpayer . In general , a taxpayer may make an election with respect to an acquisition of property only if the taxpayer is a qualified real estate investment trust for the taxable year in which the acquisition occurs . If , however , the ...
75. lappuse
... taxpayer and the district director ( or other offi- cial to whom authority to sign the agreement is delegated ) shall set forth the amount of gross income for the taxable year to which the determina- tion applies , the amount of the 90 ...
... taxpayer and the district director ( or other offi- cial to whom authority to sign the agreement is delegated ) shall set forth the amount of gross income for the taxable year to which the determina- tion applies , the amount of the 90 ...
140. lappuse
... taxpayer to the risk of the taxpayer's entire activities and look to the general credit of the taxpayer for payment of the debt . When money is borrowed for a specific purpose , such borrowing will generally free other funds for other ...
... taxpayer to the risk of the taxpayer's entire activities and look to the general credit of the taxpayer for payment of the debt . When money is borrowed for a specific purpose , such borrowing will generally free other funds for other ...
141. lappuse
... taxpayer to ac- quire or retain different kinds of assets which may produce substantially dif- ferent yields of gross income in rela- tion to their value . Thus , apportion- ment of an interest deduction on such basis as gross income ...
... taxpayer to ac- quire or retain different kinds of assets which may produce substantially dif- ferent yields of gross income in rela- tion to their value . Thus , apportion- ment of an interest deduction on such basis as gross income ...
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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...