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, 1978 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.
79. lappuse
... income from sources without the United States for purposes of determining under section 904 ( a ) ( 1 ) or ( 2 ) the limitation upon the amount of the foreign tax credit . Example ( 2 ) . ( a ) The facts are the same as in example ( 1 ) ...
... income from sources without the United States for purposes of determining under section 904 ( a ) ( 1 ) or ( 2 ) the limitation upon the amount of the foreign tax credit . Example ( 2 ) . ( a ) The facts are the same as in example ( 1 ) ...
123. lappuse
... tax exempt income for purposes of deductibility is determined not under sec- tion 861 but under section 265 . Example ( 25 ) -Income Taxes- ( i ) Facts . X , a domestic corporation , is a manufacturer and distributor of electronic ...
... tax exempt income for purposes of deductibility is determined not under sec- tion 861 but under section 265 . Example ( 25 ) -Income Taxes- ( i ) Facts . X , a domestic corporation , is a manufacturer and distributor of electronic ...
224. lappuse
... foreign mineral income . During 1974 , N also has income from sources within country Y , none of which is foreign mineral income . N is taxed in each foreign country only on income derived from sources within that country . Neither ...
... foreign mineral income . During 1974 , N also has income from sources within country Y , none of which is foreign mineral income . N is taxed in each foreign country only on income derived from sources within that country . Neither ...
225. lappuse
... taxes so deemed paid or accrued shall not be deemed paid or accrued with respect to foreign mineral income and shall not be reduced under section 901 ( e ) and paragraph ( a ) ( 1 ) of this section . ( iii ) Carrybacks to taxable years ...
... taxes so deemed paid or accrued shall not be deemed paid or accrued with respect to foreign mineral income and shall not be reduced under section 901 ( e ) and paragraph ( a ) ( 1 ) of this section . ( iii ) Carrybacks to taxable years ...
226. lappuse
... tax , cost depletion for 1972 amounts to $ 15,000 . It is assumed that no other deductions are al ... income tax paid to country X on such foreign mineral income is $ 27,200 , and the U.S. tax on such income before allowance of the foreign ...
... tax , cost depletion for 1972 amounts to $ 15,000 . It is assumed that no other deductions are al ... income tax paid to country X on such foreign mineral income is $ 27,200 , and the U.S. tax on such income before allowance of the foreign ...
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allocable amount apply apportioned apportionment attributable basis chain or group class of stock cluded computed controlled foreign corporation Corporation's country or possession December 31 deduction derived from sources determined domestic corporation earnings and profits effectively connected eign corporation election estate investment trust excess profits taxes excluded first-tier corporation foreign base company foreign country foreign income taxes foreign mineral income foreign tax credit graph gross income Guam income derived income from sources income taxes paid interest less developed country loss ment minimum distribution nonresident alien individual paid or accrued paragraph percent period poration Puerto Rico ration real estate investment regulated investment company resident respect section 901 spect statutory grouping Statutory provisions subdivision subparagraph subpart F income subsection taxable income taxable year beginning taxes deemed paid taxpayer tion trade or business treated trolled foreign corporation U.S. tax unit investment trust United States dollars United States shareholder unused foreign tax
Populāri fragmenti
92. lappuse - Taxable income from sources without United States. From the items of gross income specified in subsection (a) there shall be deducted the expenses, losses, and 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.
269. lappuse - Indies, and which satisfies the following conditions: (1) If 95 percent or more of the gross Income of such domestic corporation for the 3-year period Immediately preceding the close of the taxable year (or for such part of such period during which the corporation was In existence) was derived from sources without the United 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.
186. lappuse - In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country; and (4) PARTNERSHIPS AND ESTATES.
187. lappuse - The amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any possession of the United States; (ii) The amount of any such taxes paid or accrued (or deemed paid or accrued under section 905(b)) during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in Imposing such taxes, allows a similar credit to citizens of the United States residing In such country...
249. lappuse - If accrued taxes when paid differ from the amounts claimed as credits by the taxpayer, or if any tax paid is refunded in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax for the year or years affected...
274. lappuse - ... is allowed whether or not connected with income from sources within the United States. The proper apportionment and allocation of the deductions with respect to sources within and without the United States shall be determined as provided in part I (section 861 and following), subchapter N, chapter 1 of the Code, and the regulations thereunder.
38. lappuse - From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income.
185. lappuse - In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profIts taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto Rico.
92. 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) Gains, profits, and income from the sale of real property located in the United States.
402. lappuse - ... corporation, in that proportion which the value of the stock which such person so owns bears to the value of all the stock in such corporation.