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, 1985 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.
38. lappuse
... derived from sources within each such country or possession . For purposes of section 853 ( b ) ( 2 ) and para- graph ( b ) of § 1.853-2 , the amount that a shareholder may treat as his proportionate share of foreign taxes paid and the ...
... derived from sources within each such country or possession . For purposes of section 853 ( b ) ( 2 ) and para- graph ( b ) of § 1.853-2 , the amount that a shareholder may treat as his proportionate share of foreign taxes paid and the ...
87. lappuse
... derived partly from sources within and partly from sources without the United States ) , authorize the Secre- tary or his delegate to determine the income derived from sources within the United States , either by rules of separate ...
... derived partly from sources within and partly from sources without the United States ) , authorize the Secre- tary or his delegate to determine the income derived from sources within the United States , either by rules of separate ...
102. lappuse
... derived from the purchase and sale of personal property shall be treated as derived entirely from the country in which the property is sold . Thus , gross income from sources within the United States includes gains , profits , and ...
... derived from the purchase and sale of personal property shall be treated as derived entirely from the country in which the property is sold . Thus , gross income from sources within the United States includes gains , profits , and ...
103. lappuse
... derived from the sale of personal prop- erty produced by the taxpayer , see section 863 ( b ) ( 2 ) and paragraphs ... derived from busi- ness ; ( iii ) Gains derived from dealings in property ; ( iv ) Interest ; ( v ) Rents ; ( vi ) ...
... derived from the sale of personal prop- erty produced by the taxpayer , see section 863 ( b ) ( 2 ) and paragraphs ... derived from busi- ness ; ( iii ) Gains derived from dealings in property ; ( iv ) Interest ; ( v ) Rents ; ( vi ) ...
146. lappuse
... derived from the pur- chase of personal property within the United States and its sale within a pos- session of the United States shall be treated as derived entirely from within that possession . ( 5 ) If interest is paid on an obliga ...
... derived from the pur- chase of personal property within the United States and its sale within a pos- session of the United States shall be treated as derived entirely from within that possession . ( 5 ) If interest is paid on an obliga ...
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68A Stat allocable apportioned apportionment Code computed conduct country or possession country X December 31 deduction determined dividends domestic corporation dual capacity taxpayers effectively connected eign engaged in trade estate investment trust example excess profits taxes exemptions expenses fair market value filed foreign corporation foreign country foreign income taxes foreign mineral income foreign person foreign tax credit graph gross income income from sources Internal Revenue Internal Revenue Service ment nonresident alien individual paid or accrued paragraph partnership payment percent poration property holding corporation pursuant real estate investment real property holding real property interest regulations thereunder resident residual grouping respect rules sale or exchange shareholder spect statutory grouping stocks or securities subdivision subparagraph tax as applied taxable income taxable years beginning taxes paid tion trade or business transactions treated U.S. real property U.S. tax unit investment trust United unused foreign tax X tax
Populāri fragmenti
71. lappuse - States, shall be treated as derived partly from sources within and partly from sources without the United States.
66. lappuse - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.
197. lappuse - In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country; and (4) PARTNERSHIPS AND ESTATES.
69. lappuse - 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...
188. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
112. lappuse - Rentals or royalties from property located in the United States or from any interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States.
217. lappuse - For purposes of this subpart and of sections 164(a) and 275(a), the term "income, war profits, and excess profits taxes" shall include a tax paid in lieu of a tax on. income, war profits, or excess profits otherwise generally imposed by any foreign country or by any possession of the United States.
171. lappuse - ... (c) INCOME OF FOREIGN GOVERNMENTS AND OF INTERNATIONAL ORGANIZATIONS.— The income of foreign governments or international organizations received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments or...
286. 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...
44. 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...