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, 1972 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.
12. lappuse
... considered a regulated investment com- pany for any taxable year unless- ( 1 ) It files with its return for the taxable year an election to be regulated investment company or has made such election for a previous taxable year which ...
... considered a regulated investment com- pany for any taxable year unless- ( 1 ) It files with its return for the taxable year an election to be regulated investment company or has made such election for a previous taxable year which ...
13. lappuse
... considered to be principally engaged in the development or exploitation of inventions , technological im- provements , new processes , or products not previously generally available , for at least 10 years after the date of the first ...
... considered to be principally engaged in the development or exploitation of inventions , technological im- provements , new processes , or products not previously generally available , for at least 10 years after the date of the first ...
16. lappuse
... considered invested in Corporation B as shown by the following calculation : Percentage of assets invested directly in Corporation B .-- . Percentage invested through the con- 20.0 trolled group , Y - K - L - B ( 40 percent of 20 ...
... considered invested in Corporation B as shown by the following calculation : Percentage of assets invested directly in Corporation B .-- . Percentage invested through the con- 20.0 trolled group , Y - K - L - B ( 40 percent of 20 ...
23. lappuse
... considered income to the pur- chaser , then the purchaser is also con- sidered to be the shareholder of such company at the close of its taxable year for purposes of including an amount of undistributed capital gains in gross in- come ...
... considered income to the pur- chaser , then the purchaser is also con- sidered to be the shareholder of such company at the close of its taxable year for purposes of including an amount of undistributed capital gains in gross in- come ...
25. lappuse
... considered in such computation would amount to $ 400,000 assuming that there had been no distribution from such earn- ings and profits . If distributions had been made in the taxable year in the amount of the earnings and profits then ...
... considered in such computation would amount to $ 400,000 assuming that there had been no distribution from such earn- ings and profits . If distributions had been made in the taxable year in the amount of the earnings and profits then ...
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Bieži izmantoti vārdi un frāzes
accumulated profits adjusted basis allocated allowed amount apply attributable capital gain chain or group class of stock computed controlled foreign corporation Corporation's December 31 deductions derived from sources determined developed country corporation dividends domestic corporation earnings and profits election erty estate investment trust fair market value filed first-tier corporation foreign base company foreign country foreign income taxes foreign tax credit gain or loss graph gross income income derived income from sources income under section less developed country ment minimum distribution nonresident alien paid or accrued paragraph percent period poration Puerto Rico purchased rata share reacquisition real estate investment real property received respect rules sale or exchange section 951 Statutory provisions stock or securities subdivision subparagraph subpart F income subsection taxable income taxable year beginning taxpayer tion trade or business trolled foreign corporation United States dollars United States shareholder unused foreign tax Virgin Islands
Populāri fragmenti
400. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
457. lappuse - If an exchange is within the provisions of paragraph (1) and if it includes a distribution which has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under such paragraph as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain...
348. lappuse - The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
402. lappuse - If an exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.
130. lappuse - 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 during which the corporation was In existence) was derived from sources...
131. 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 during which the corporation was in existence...
348. lappuse - The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
95. lappuse - ... (1) Citizens and domestic corporations. In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profIts taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto Rico.
86. lappuse - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
96. lappuse - Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) RESIDENT OF THE UNITED STATES OR PUERTO RICO.