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.
18. lappuse
... paid during the taxable year ( as defined in sec- tion 561 , but without regard to capital gains dividends ) equals or exceeds 90 percent of 1ts investment company taxable income for the taxable year ( determined without regard to ...
... paid during the taxable year ( as defined in sec- tion 561 , but without regard to capital gains dividends ) equals or exceeds 90 percent of 1ts investment company taxable income for the taxable year ( determined without regard to ...
19. lappuse
... paid , for his taxable year under clause ( 1 ) , the tax of 25 percent imposed by subparagraph ( A ) on the amounts required by this subpara- graph to be included in respect of such shares in computing his long - term capital gains for ...
... paid , for his taxable year under clause ( 1 ) , the tax of 25 percent imposed by subparagraph ( A ) on the amounts required by this subpara- graph to be included in respect of such shares in computing his long - term capital gains for ...
19. lappuse
... paid , for his taxable year under clause ( 1 ) , the tax of 25 percent imposed by subparagraph ( A ) on the amounts required by this subpara- graph to be included in respect of such shares in computing his long - term capital gains for ...
... paid , for his taxable year under clause ( 1 ) , the tax of 25 percent imposed by subparagraph ( A ) on the amounts required by this subpara- graph to be included in respect of such shares in computing his long - term capital gains for ...
20. lappuse
... paid ( as defined in section 561 ) determined with reference to capital gain dividends only . For the definition of capital gain dividend paid by a regulated investment company , see section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of ...
... paid ( as defined in section 561 ) determined with reference to capital gain dividends only . For the definition of capital gain dividend paid by a regulated investment company , see section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of ...
21. lappuse
... paid provided by section 247. However , the deduction provided by section 248 ( relating to organizational expenditures ) , otherwise allowable in computing taxable income , shall likewise be allowed in computing the investment company ...
... paid provided by section 247. However , the deduction provided by section 248 ( relating to organizational expenditures ) , otherwise allowable in computing taxable income , shall likewise be allowed in computing the investment company ...
Citi izdevumi - Skatīt visu
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...