Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index
U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 2000
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
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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
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.