Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
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able activities adjusted allocated allowed amount apply apportioned apportionment assets attributable bank basis beginning branch computed conduct considered controlled debt deduction defined derived described determined disposition distribution dividend domestic earnings and profits effectively effectively connected election engaged entity Example excess exchange facts fair market value filed financing foreign corporation foreign source gain graph gross income held holder holding imposed income tax inter interest interest expense investment issued liabilities limitation loan loss meaning ment method obligation paid paragraph partnership payment percent period person poration portion principal production pursuant qualified real estate real property interest reason received regulations REMIC resident respect rules securities share shareholder Stat statement taxable income taxpayer term tion trade or business transaction transfer treated trust U.S. real property United
250. lappuse - computer program" is a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.
358. 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...
364. 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.
281. lappuse - States shall not be deemed to be income from sources within the United States if (A) The labor or services are performed by a nonresident alien Individual temporarily present in the United States for a period or periods not exceeding a total of 90 days during the taxable year...
237. lappuse - Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year.
60. lappuse - If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents from real property...
473. 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.
342. lappuse - In the case of an individual who is a bona fide resident of Puerto Rico during the entire taxable year, income derived from sources within Puerto Rico...
295. lappuse - For purposes of this section, the term "security" means any share of stock In any corporation, certificate of stock or interest in any corporation, note, bond, debenture, or evidence of Indebtedness, or any evidence of an Interest In or right to subscribe to or purchase any of the foregoing.