The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2000 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... INCOME TAXES ( CONTINUED ) Normal Taxes and Surtaxes ( Continued ) BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES ( CONTIN- UED ) EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES ... subpart F with elec- tion of a 5.
... INCOME TAXES ( CONTINUED ) Normal Taxes and Surtaxes ( Continued ) BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES ( CONTIN- UED ) EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES ... subpart F with elec- tion of a 5.
6. lappuse
1.951-2 Coordination of subpart F with elec- tion of a foreign investment company to distribute income . 1.951-3 Coordination of subpart F with for- eign personal holding company provi- sions . 1.952-1 Subpart F income defined . 1.952-2 ...
1.951-2 Coordination of subpart F with elec- tion of a foreign investment company to distribute income . 1.951-3 Coordination of subpart F with for- eign personal holding company provi- sions . 1.952-1 Subpart F income defined . 1.952-2 ...
7. lappuse
... subpart F income upon receipt of minimum distribution . 1.963-2 Determination of the amount of the minimum distribution . 1.963-3 Distributions counting minimum distribution . toward a 1.963-4 Limitations on minimum distribu- tion from ...
... subpart F income upon receipt of minimum distribution . 1.963-2 Determination of the amount of the minimum distribution . 1.963-3 Distributions counting minimum distribution . toward a 1.963-4 Limitations on minimum distribu- tion from ...
45. lappuse
... income . Since the for- eign tax credit is not allowed for that type of ... ( f ) Payment of estimated tax . Every FSC which is subject to tax under sec ... Subpart F income and increase of earnings invested in U.S. property . For the ...
... income . Since the for- eign tax credit is not allowed for that type of ... ( f ) Payment of estimated tax . Every FSC which is subject to tax under sec ... Subpart F income and increase of earnings invested in U.S. property . For the ...
200. lappuse
... income Normal tax ( section 11 ( b ) ) Surtax ( section 11 ( c ) ) Total ... ( f ) of this section ) during any taxable year of such corporation beginning ... subpart F income ( as defined in section 952 ) for such taxable year of the ...
... income Normal tax ( section 11 ( b ) ) Surtax ( section 11 ( c ) ) Total ... ( f ) of this section ) during any taxable year of such corporation beginning ... subpart F income ( as defined in section 952 ) for such taxable year of the ...
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Bieži izmantoti vārdi un frāzes
951 with respect 988 transaction allocated apply attributable base company income base company shipping class of stock cluded combined taxable income company shipping operations computed contract controlled foreign cor controlled foreign corporation Corporation's gross income December 31 deduction described in paragraph determined dividend dollar domestic corporation earnings and profits eign corporation election exchange gain excluded export property foreign base company foreign country foreign income tax foreign personal holding foreign tax credit FSC's functional currency gain or loss graph Guam income under section less developed countries ment minimum distribution payment percent period poration possession product possessions corporation qualified investments received related person related supplier rules section 951 small FSC spect spot rate subdivision subparagraph subpart F income taxable years beginning taxes paid taxpayer tion trade income transaction transfer price treated trolled foreign corporation U.S. dollar United States dollar United States shareholder X Tax
Populāri fragmenti
116. lappuse - That policy is to use export controls to the extent necessary to protect the domestic economy from the excessive drain of scarce materials and to reduce the serious inflationary impact of foreign demand.
157. lappuse - In any case of two or more organizations, trades, or businesses (whether or not Incorporated, whether or not organized In the United States, and whether or not affiliated) owned or controlled directly or Indirectly by the same Interests...
324. lappuse - February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
133. 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...
376. lappuse - Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such person.
201. lappuse - States, and owned shares of stock of the corporation; (2) That such special dividend was in addition to all other amounts, payable or to be payable to such persons or for their benefit, by reason of their interest in the corporation; and (3) That such distribution has been made to or for the benefit of such persons...
377. lappuse - To partnerships and estates. Stock owned, directly or indirectly, by or for a partner or a beneficiary of an estate shall be considered as owned by the partnership or estate. (ii) To trusts — (a) From beneficiaries. Stock owned, directly or indirectly, by or for a beneficiary of a trust (other than an employees...
202. lappuse - China (determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable year by...
109. lappuse - Not more than 50 percent of the fair market value of which is attributable to articles imported into the United States (see paragraph (e) of this section), and (4) Non-related FSC purchaser or user.
302. lappuse - vessel" includes all water craft and other artificial contrivances of whatever description and at whatever stage of construction, whether on the stocks or launched, which are used or are capable of being or are intended to be used as a means of transportation on water. The term "documented under the laws of the United States, " means "registered, enrolled, or licensed under the laws of the United States.