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.
30. lappuse
... profits of a regu- lated investment company . ( a ) Any regulated investment compa- ny , whether or not such company meets the requirements of section 852 ( a ) and paragraph ( a ) ( 1 ) ( i ) and ( ii ) of § 1.852-1 , shall apply ...
... profits of a regu- lated investment company . ( a ) Any regulated investment compa- ny , whether or not such company meets the requirements of section 852 ( a ) and paragraph ( a ) ( 1 ) ( i ) and ( ii ) of § 1.852-1 , shall apply ...
42. lappuse
... profits ) for the calendar year 1954 of $ 100,000 . During that year the company distributed to shareholders tax- able dividends aggregating $ 88,000 . On March 10 , 1955 , the company declared a div- idend of $ 37,000 payable to ...
... profits ) for the calendar year 1954 of $ 100,000 . During that year the company distributed to shareholders tax- able dividends aggregating $ 88,000 . On March 10 , 1955 , the company declared a div- idend of $ 37,000 payable to ...
78. lappuse
... profits for such taxable year . ( b ) In the determination of the earn- ings and profits of a real estate invest- ment trust , section 857 ( d ) provides that such earnings and profits for any taxable year ( but not the accumulated ...
... profits for such taxable year . ( b ) In the determination of the earn- ings and profits of a real estate invest- ment trust , section 857 ( d ) provides that such earnings and profits for any taxable year ( but not the accumulated ...
82. lappuse
... profits ) for the calendar year 1964 of $ 100,000 , and for 1965 taxable income ( and earnings and profits ) of $ 125,000 . On January 1 , 1964 , the trust had a deficit in its earnings and profits accumu- lated since February 28 , 1913 ...
... profits ) for the calendar year 1964 of $ 100,000 , and for 1965 taxable income ( and earnings and profits ) of $ 125,000 . On January 1 , 1964 , the trust had a deficit in its earnings and profits accumu- lated since February 28 , 1913 ...
234. lappuse
... profits under the tax convention with country X. Since T has no income for 1967 which is not effectively connected for that year with the conduct of a trade or business in the United States by that corporation , section 894 ( b ) , this ...
... profits under the tax convention with country X. Since T has no income for 1967 which is not effectively connected for that year with the conduct of a trade or business in the United States by that corporation , section 894 ( b ) , this ...
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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
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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...