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, 1967 |
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1.–5. rezultāts no 100.
16. lappuse
... Dividends received by individu estate or trust shall be allowed th against tax for dividends received r by section 34 only in respect of so such dividends as is not properly a to any beneficiary under section 652 For purposes of ...
... Dividends received by individu estate or trust shall be allowed th against tax for dividends received r by section 34 only in respect of so such dividends as is not properly a to any beneficiary under section 652 For purposes of ...
17. lappuse
... Dividends received by an estate or trust . An estate or trust is allowed a credit against the tax for dividends received on or before December 31 , 1964 ( see section 34 ) , only for so much of the dividends as are not properly ...
... Dividends received by an estate or trust . An estate or trust is allowed a credit against the tax for dividends received on or before December 31 , 1964 ( see section 34 ) , only for so much of the dividends as are not properly ...
26. lappuse
... pay an annuity of $ 15,000 a year to A ( instead of being directed to pay the ... dividends and taxable stock dividends . In the case solely of a trust which ... received ) are in- Icluded in distributable net income . For this purpose ...
... pay an annuity of $ 15,000 a year to A ( instead of being directed to pay the ... dividends and taxable stock dividends . In the case solely of a trust which ... received ) are in- Icluded in distributable net income . For this purpose ...
31. lappuse
... dividends received credit under section 34 ( for dividends received on or before December 31 , 1964 ) and the dividend exclusion under section 116. The tax treatment of amounts determined under § 1.652 ( a ) -1 depends upon the benefici ...
... dividends received credit under section 34 ( for dividends received on or before December 31 , 1964 ) and the dividend exclusion under section 116. The tax treatment of amounts determined under § 1.652 ( a ) -1 depends upon the benefici ...
38. lappuse
... income except for the amount required to be allocated to tax - exempt interest ) : Partially Rental Taxable Excluded tax- income dividends ... received credit under section 34 . § 1.662 ( a ) Statutory provisions ; estates and trusts which ...
... income except for the amount required to be allocated to tax - exempt interest ) : Partially Rental Taxable Excluded tax- income dividends ... received credit under section 34 . § 1.662 ( a ) Statutory provisions ; estates and trusts which ...
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adjusted basis allocated annuity apply beneficiary capital assets capital gains capital loss carryback carryover Code company taxable income computed contracts contributed property corpus decedent December 31 defined in section dends depreciation described in section determined distributable net income distributive share dividends received dividends to policyholders duction election estate investment trust estate or trust exceeds excess expenses gain or loss grantor graph gross income imposed by section included insurance company taxable insurance reserves Internal Revenue Code investment yield loss from operations ment mutual insurance mutual insurance company nership nonresident alien ordinary income paid pany paragraph partner partnership property payment percent premiums provided in section provisions of section real estate investment reinsured sale or exchange section 642 section 809 shareholders Statutory provisions subchapter subparagraph taken into account tax imposed tax-exempt interest taxable years beginning taxpayer term tion trade or business treated tributed trust instrument United