The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 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.
20. lappuse
... interest provided by section 242 . ( b ) Taxation of capital gains- ( 1 ) In general . Section 852 ( b ) ( 3 ) ( A ) im- poses a tax of 25 percent for each tax- able year on the excess , if any , of the net long - term capital gain of a ...
... interest provided by section 242 . ( b ) Taxation of capital gains- ( 1 ) In general . Section 852 ( b ) ( 3 ) ( A ) im- poses a tax of 25 percent for each tax- able year on the excess , if any , of the net long - term capital gain of a ...
30. lappuse
... interest , from sources other than dividends from do- mestic corporations , which dividends qualify for the exclusion under section 116 . ( 2 ) Where the " aggregate dividends received " ( as defined in section 854 ( b ) ( 3 ) ( B ) and ...
... interest , from sources other than dividends from do- mestic corporations , which dividends qualify for the exclusion under section 116 . ( 2 ) Where the " aggregate dividends received " ( as defined in section 854 ( b ) ( 3 ) ( B ) and ...
34. lappuse
... Interest on obligations secured by mortgages on real property or on interests in real property ; ( C ) Gain from the sale or other disposition of real property ( including interests in real property and interests in mortgages on real ...
... Interest on obligations secured by mortgages on real property or on interests in real property ; ( C ) Gain from the sale or other disposition of real property ( including interests in real property and interests in mortgages on real ...
35. lappuse
... interest in whose assets or net profits is owned , directly or indirectly , by one or more persons owning 35 percent or more of the shares or certificates of bene- ficial interest in the trust . For purposes of paragraphs ( 2 ) and ( 3 ) ...
... interest in whose assets or net profits is owned , directly or indirectly , by one or more persons owning 35 percent or more of the shares or certificates of bene- ficial interest in the trust . For purposes of paragraphs ( 2 ) and ( 3 ) ...
36. lappuse
... interest in , any in- dependent contractor which furnishes or renders services pertaining to the trust property , or manages or operates such property . See section 856 ( d ) ( 3 ) and § 1.856-4 for definition of independent contractor ...
... interest in , any in- dependent contractor which furnishes or renders services pertaining to the trust property , or manages or operates such property . See section 856 ( d ) ( 3 ) and § 1.856-4 for definition of independent contractor ...
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Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
adjusted basis allocated amount apply capital gains chain or group class of stock computed controlled foreign corporation Corporation's December 31 deductions deemed paid derived from sources described in section determined dividends domestic corporation earnings and profits election erty estate investment trust excluded export trade assets fair market value foreign base company foreign country foreign income tax foreign tax credit gain or loss graph gross income holding company income derived income from sources Internal Revenue Code investments in less less developed country liability ment minimum distribution nonresident alien paid or accrued paragraph percent period poration Puerto Rico purchased qualified investments rata share real estate investment real property received respect sale or exchange section 959 Statutory provisions stock or securities subdivision subparagraph subpart F income subsection taxable income taxes paid taxpayer tion trade or business trolled foreign corporation United States dollars United States shareholder unused foreign tax
Populāri fragmenti
386. lappuse - Gifts after December 31, 1920. If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
345. lappuse - February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
74. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
416. lappuse - Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no gain shall be recognized, but loss shall be recognized. If any part of the money is not so expended...
52. lappuse - In existence) , or (B) From a foreign corporation unless less than 50 percent of the gross Income of such foreign corporation for the 3-year period ending with the close of Its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been In existence) was derived from sources within the United States as determined under the provisions of...
60. lappuse - States, the expenses, losses, or other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
499. lappuse - III International Regulatory Agencies (Fishing and Whaling) IV Fish and Wildlife Service, Department of the Interior Alphabetical List of CFR Subtitles and Chapters Administrative Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service Agriculture Department Agricultural Research Service...
57. lappuse - 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 the United States, or (3) Derived from the purchase of personal property within a possession of the United States and its sale within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
412. lappuse - For purposes of this section, section 1035(a), and section 1036 (a), where as part of the consideration to the taxpayer another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject to a liability, such assumption or acquisition (in the amount of the liability) shall be considered as money received by the taxpayer on the exchange.
57. lappuse - States, the taxable income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income...