Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 2001 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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1.5. rezultāts no 100.
26. lappuse
... foreign earned income for the same taxable year . ( ii ) Individual qualifies for less than the entire taxable year ... tax- able year , if the move is from a foreign country to the United States . The portion of the moving expense deduc ...
... foreign earned income for the same taxable year . ( ii ) Individual qualifies for less than the entire taxable year ... tax- able year , if the move is from a foreign country to the United States . The portion of the moving expense deduc ...
27. lappuse
... tax- able year during which the income is received or accrued . This rule applies for all individuals , regardless of their method of accounting . ( iii ) Effect of disallowance . The dis- allowance of foreign taxes under this paragraph ...
... tax- able year during which the income is received or accrued . This rule applies for all individuals , regardless of their method of accounting . ( iii ) Effect of disallowance . The dis- allowance of foreign taxes under this paragraph ...
28. lappuse
... income which was in- cluded with C's earned income in a single tax base and taxed at graduated rates . For 1982 , C paid $ 30,000 in income tax to foreign coun- try P. The amount of C's business expenses that is properly apportioned to ...
... income which was in- cluded with C's earned income in a single tax base and taxed at graduated rates . For 1982 , C paid $ 30,000 in income tax to foreign coun- try P. The amount of C's business expenses that is properly apportioned to ...
30. lappuse
... tax . Such information shall include the following : The individual's name , address , and social security number ; the name of the individual's employer ; the foreign ... income for the taxable year ; and the individual's housing expenses .
... tax . Such information shall include the following : The individual's name , address , and social security number ; the name of the individual's employer ; the foreign ... income for the taxable year ; and the individual's housing expenses .
45. lappuse
... foreign tax credit is not allowed to a FSC with regard to taxes it paid which are attributable to its foreign trade income . Since the for- eign tax credit is not allowed for that type of income , the effect of the sepa- rate limitation ...
... foreign tax credit is not allowed to a FSC with regard to taxes it paid which are attributable to its foreign trade income . Since the for- eign tax credit is not allowed for that type of income , the effect of the sepa- rate limitation ...
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951 with respect 988 transaction allocated apply attributable base company income base company shipping class of stock cluded combined taxable income company shipping operations computed controlled foreign cor controlled foreign corporation Corporation's gross income December 31 deduction described in paragraph determined dividend dollar domestic corporation earnings and profits eign corporation election exchange gain excluded export property foreign base company foreign country foreign income tax foreign personal holding foreign tax credit FSC's functional currency gain or loss graph Guam income under section less developed countries ment minimum distribution payment percent period poration possession product possessions corporation qualified investments rata share received related person related supplier rules section 951 small FSC spect spot rate subdivision subparagraph subpart F income taxable years beginning taxes paid taxpayer tion trade income transaction transfer price treated trolled foreign corporation U.S. dollar United States dollar United States shareholder X Tax
Populāri fragmenti
116. lappuse - It is the policy of the United States to use export controls (A) to the extent necessary to protect the domestic economy from the excessive drain of scarce materials and to reduce the serious inflationary impact of abnormal foreign demand...
318. lappuse - In other property, (1) out of its earnings or profits accumulated after 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.
128. 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...
368. lappuse - shall satisfy their income tax obligations under applicable taxing statutes of the United States by paying their tax on income derived from all sources both within and outside the Virgin Islands into the treasury of the Virgin Islands".
109. lappuse - States, and (C) not more than 50 percent of the fair market value of which is attributable to articles imported into the United States.
425. lappuse - ... any income, war profits, or excess profits taxes imposed by any foreign country or possession of the United States on or with respect to the earnings and profits attributable to such excluded amount when such earnings and profits were actually distributed directly or indirectly through a, chain of ownership described in section 958(a)(2).
324. lappuse - States shareholder upon notice and demand by the district director. The amount of tax, if any, shown by such redetermination to have been overpaid shall be credited or refunded to the United States shareholder in accordance with the provisions of sections 6402 and 6511 and the regulations thereunder.
424. lappuse - States shareholder (as defined in subsection (b)) of such corporation and who owns (within the meaning of section 958(a)) stock in such corporation on the last day, in such year, on which such corporation is a controlled foreign corporation shall include in his gross income, for his taxable year in which or with which such taxable year of the corporation ends...
128. lappuse - ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States either on his own account or as an employee or agent of another.
130. lappuse - For Federal income tax purposes, a citizen of a possession of the United States who is not otherwise a citizen of the United States is a citizen of a possession of the United States...