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, 2000 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.
15. lappuse
... treated as a person ( as defined in section 7701 ( a ) ( 1 ) ) except for years ending be- fore January 1 , 1969. A holder of an in- terest in such a trust will be treated as directly owning the assets of such trust for taxable years of ...
... treated as a person ( as defined in section 7701 ( a ) ( 1 ) ) except for years ending be- fore January 1 , 1969. A holder of an in- terest in such a trust will be treated as directly owning the assets of such trust for taxable years of ...
40. lappuse
... treat any dividend ( or portion thereof ) declared and paid ( or treated as paid under section 852 ( b ) ( 7 ) ) by the regulated investment company after the retroactive election year and on or before December 31 , 1990 as hav- ing ...
... treat any dividend ( or portion thereof ) declared and paid ( or treated as paid under section 852 ( b ) ( 7 ) ) by the regulated investment company after the retroactive election year and on or before December 31 , 1990 as hav- ing ...
47. lappuse
... treated as having been paid during such taxable year . This rule is applicable only if the entire amount of such dividend is actu- ally distributed to the shareholders in the 12 - month period following the close of such taxable year ...
... treated as having been paid during such taxable year . This rule is applicable only if the entire amount of such dividend is actu- ally distributed to the shareholders in the 12 - month period following the close of such taxable year ...
54. lappuse
... treated as real estate assets and , ex- cept as provided in paragraph ( b ) ( 2 ) ( iii ) of this section , any amount includible in gross income with respect to those interests is treated as interest on obli- gations secured by ...
... treated as real estate assets and , ex- cept as provided in paragraph ( b ) ( 2 ) ( iii ) of this section , any amount includible in gross income with respect to those interests is treated as interest on obli- gations secured by ...
86. lappuse
... treated as having been paid during the taxable year . ( 2 ) Limitation based on earnings and profits . The election provided in section 858 ( a ) may be made only to the extent that the earnings and profits of the taxable year ...
... treated as having been paid during the taxable year . ( 2 ) Limitation based on earnings and profits . The election provided in section 858 ( a ) may be made only to the extent that the earnings and profits of the taxable year ...
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Bieži izmantoti vārdi un frāzes
activities adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed controlled foreign corporation debt December 31 deduction dends described in paragraph deter determined distribution domestic corporation earnings and profits effectively connected election entity erty estate investment trust Example exchange fair market value filed foreign cor foreign country foreign source foreign tax graph gross income holder income from sources income tax treaty indebtedness inter interest expense liabilities ment method mortgage nonresident alien individual paid paragraph a)(1 partnership payment percent poration post-October pursuant qualified real estate investment real property holding real property interest received related person REMIC resident respect securities share source income spect statutory grouping subparagraph taxable income taxable years beginning taxpayer terest tion trade or business transaction transfer treated U.S. assets U.S. dollars U.S. real property U.S. shareholder U.S. source unit investment trust United X tax
Populāri fragmenti
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.
485. lappuse - resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
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.