The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1996 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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951 with respect administrative pricing allocated apply attributable base company income base company shipping chain or group 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 domestic corporation earnings and profits eign corporation election excluded subpart expenses export property foreign base company foreign country foreign earned income foreign income taxes foreign personal holding foreign tax credit foreign trading gross FSC's graph Guam holding company income income under section less developed countries ment minimum distribution percent personal holding company poration possession product possessions corporation qualified investments rata share related person related supplier rules section 951 shareholder's small FSC spect subdivision subparagraph subpart F income taxable years beginning tion trade or business transaction transfer price treated trolled foreign corporation United States dollar United States shareholder X Tax
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87. 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...
253. 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.
393. lappuse - Suspension of statute of limitations and stay of collection — (1) Suspension of running of statute. If the corporation files a claim, as provided in subsection (e), the running of the statute of limitations provided in section 6501 on the making of assessments, and the bringing of distraint or a proceeding in court for collection, in respect of the deficiency and all interest, additional amounts, or assessable penalties, shall be suspended for a period of 2 years after the date of the determination.
80. 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.
265. lappuse - ... under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as...
96. lappuse - States; and (2) If 90 percent or more of its gross income for such period or such part thereof was derived from the active conduct of a trade or business.
174. lappuse - In the case of a manufacturing, merchandising, or mining business, "gross income" means the total sales, less the cost of goods sold, plus any income from investments and from incidental or outside operations or sources.
299. lappuse - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
9. lappuse - The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: (1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. In the Case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries...
255. lappuse - Commissioner will thereupon redetermine the amount of the tax of such taxpayer for the year or years for which such incorrect credit was granted. The amount of tax, if any, due upon such re-determination shall be paid by the taxpayer 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 taxpayer in accordance with the provisions of §301.6511(d)-3 of this chapter (Regulations on Procedure...