The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1982 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. |
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68A Stat allocable amount apply apportioned apportionment attributable basis capital gain chain or group class of stock cluded controlled foreign corporation Corporation's country or possession December 31 deduction dends determined DISC dividends domestic corporation earnings and profits effectively connected eign corporation election estate investment trust excluded expenses filed first-tier corporation foreign base company foreign country foreign income taxes foreign mineral income foreign tax credit graph gross income included income derived income from sources income taxes paid interest less developed countries ment minimum distribution nonresident alien individual paid or accrued paragraph percent period poration real estate investment real property received resident residual grouping respect rules spect spouse statutory grouping subdivision subparagraph subpart F income taxable income taxable years beginning taxes deemed paid taxpayer tion trade or business treated trolled foreign corporation U.S. tax unit investment trust United States dollars United States shareholder unused foreign tax
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234. 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.
310. lappuse - Indies, and which satisfies the following conditions : (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period...
204. lappuse - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States...
86. 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.
147. lappuse - Gains, profits and income from (1) transportation or other services rendered partly within and partly without the United States, or (2) from the sale of personal property produced (in whole or in part) by the taxpayer within and sold without the United States, or produced (in whole or in part) by the taxpayer without and sold within...
46. lappuse - Government securities, securities of other investment companies, and other securities for the purposes of this calculation limited in respect of any one issuer to an amount not greater in value than 5...
18. lappuse - ... principally engaged in the development or exploitation of inventions, technological improvements, new processes, or products not previously generally available. (2) For the purpose of the aforementioned determination and certification. unless the Securities and Exchange Commission determines otherwise, a corporation shall be considered to be principally engaged in the development or exploitation of inventions, technological improvements, new processes, or products not previously generally available...
206. lappuse - charitable .contribution" deduction allowed by section 23 (o) shall be allowed whether or not connected with income from sources within the United States, but only as to contributions or gifts made to domestic corporations, or to community chests, funds, or foundations, created in the United States, or to the vocational rehabilitation fund.
574. lappuse - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.
227. 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...