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.
7. lappuse
... real property income as effectively connected with U.S. business . 1.871-11 ... interest deduction . 1.883-1 Exclusions from gross income of foreign ... real property interests , definition of terms . 1.897-2 United States real property ...
... real property income as effectively connected with U.S. business . 1.871-11 ... interest deduction . 1.883-1 Exclusions from gross income of foreign ... real property interests , definition of terms . 1.897-2 United States real property ...
49. lappuse
... real estate investment trust , unless within 30 days after the close of such ... property , in- terests in mortgages on real property ( including interests ... interest in coal or iron ore with respect to which the special provisions of ...
... real estate investment trust , unless within 30 days after the close of such ... property , in- terests in mortgages on real property ( including interests ... interest in coal or iron ore with respect to which the special provisions of ...
50. lappuse
... Real Estate Investment Trust Y , which is also on a calendar year . If Trust ... interest . In the case of a real estate investment trust which is a partner ... property the trust will be treated as owning 30 per- cent of such property ...
... Real Estate Investment Trust Y , which is also on a calendar year . If Trust ... interest . In the case of a real estate investment trust which is a partner ... property the trust will be treated as owning 30 per- cent of such property ...
56. lappuse
... interest— ( 1 ) In general . Where a mortgage covers both real property and other property , an apportionment of the interest income must be made for purposes of the 75 - percent requirement of section 856 ( c ) ( 3 ) . For purposes of ...
... interest— ( 1 ) In general . Where a mortgage covers both real property and other property , an apportionment of the interest income must be made for purposes of the 75 - percent requirement of section 856 ( c ) ( 3 ) . For purposes of ...
61. lappuse
... interest— ( 1 ) In general . Where a mortgage covers both real property and other property , an apportionment of the interest income must be made for purposes of the 75 - percent requirement of section 856 ( c ) ( 3 ) . For purposes of ...
... interest— ( 1 ) In general . Where a mortgage covers both real property and other property , an apportionment of the interest income must be made for purposes of the 75 - percent requirement of section 856 ( c ) ( 3 ) . For purposes of ...
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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...