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, 1970 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... assets is represented by- ( 1 ) Cash and cash items ( including re- ceivables ) , Government securities and secu- rities of other regulated investment com- panies , and ( 11 ) Other securities for purposes of this calculation limited ...
... assets is represented by- ( 1 ) Cash and cash items ( including re- ceivables ) , Government securities and secu- rities of other regulated investment com- panies , and ( 11 ) Other securities for purposes of this calculation limited ...
12. lappuse
... assets , fair value as determined in good faith by the board of directors , except that in the case of securities of majority- owned subsidiaries which are investment companies such fair value shall not exceed market value or asset ...
... assets , fair value as determined in good faith by the board of directors , except that in the case of securities of majority- owned subsidiaries which are investment companies such fair value shall not exceed market value or asset ...
13. lappuse
... assets of the taxpayer corporation be repre- sented by one or more of the following : ( i ) Cash and cash items , including receivables ; ( ii ) Government securities ; ( iii ) Securities of other regulated in- vestment companies ; or ...
... assets of the taxpayer corporation be repre- sented by one or more of the following : ( i ) Cash and cash items , including receivables ; ( ii ) Government securities ; ( iii ) Securities of other regulated in- vestment companies ; or ...
14. lappuse
... assets of the corpora- wz . vistes the requirements specified For but fataztapni , and that the limit- XA X / Xs of subparagraph ( B ) of 7 % 21 ( 5 ) ( 4 ) and subparagraph ( 2 ) La Varagraph are not violated , the ORVAZWA will satisfy ...
... assets of the corpora- wz . vistes the requirements specified For but fataztapni , and that the limit- XA X / Xs of subparagraph ( B ) of 7 % 21 ( 5 ) ( 4 ) and subparagraph ( 2 ) La Varagraph are not violated , the ORVAZWA will satisfy ...
15. lappuse
... assets invested as provided in such subparagraph . It complies with subparagraph ( B ) of section 851 ( b ) ( 4 ) since it does not have more than 25 percent of its assets invested in the securities of any one issuer , or of two or more ...
... assets invested as provided in such subparagraph . It complies with subparagraph ( B ) of section 851 ( b ) ( 4 ) since it does not have more than 25 percent of its assets invested in the securities of any one issuer , or of two or more ...
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Bieži izmantoti vārdi un frāzes
50 percent allocable allowed apply base company income base company sales basis bona fide resident capital gain dividend carryback citizen class of stock computed controlled foreign corporation Corporation's December 31 deduction derived from sources determined distribution domestic corporation earnings and profits election estate investment trust excess limitation foreign base company foreign country graph gross income income derived income from sources income tax investments in less June 30 less developed countries ment nonresident alien individual paid or accrued paragraph period poration Puerto Rico qualified investments rata share real estate investment real property regulated investment company reinsuring related person respect sale or exchange section 851 Statutory provisions stocks or securities subchapter subdivision subparagraph subpart F income subsection tax liability incurred taxable income taxable years beginning taxpayer tion trade or business trolled foreign corporation unit investment trust United States risks United States shareholder unused foreign tax Virgin Islands
Populāri fragmenti
229. lappuse - Title 22 — Foreign Relations I Department of State II Agency for International Development, Department of State III Peace Corps IV International Joint Commission, United States and Canada V United States Information Agency VI United States Arms Control and Disarmament Agency Title...
165. lappuse - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
16. lappuse - Taxable income from sources within United States. From the items of gross Income specified in subsection (a) as being income from sources within the United States 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.
27. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
135. lappuse - OPTIONS. — If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an option to acquire such stock.
182. lappuse - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof...
181. lappuse - Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended...
131. lappuse - States— (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States...
181. lappuse - ... to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.
19. lappuse - States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income...