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. |
No grāmatas satura
1.–5. rezultāts no 100.
20. lappuse
... graph , be treated as loss from the sale or exchange of a capital asset held for more than 6 months . For purposes of this para- graph , the rules of section 246 ( c ) ( 3 ) shall apply in determining whether any share of stock has been ...
... graph , be treated as loss from the sale or exchange of a capital asset held for more than 6 months . For purposes of this para- graph , the rules of section 246 ( c ) ( 3 ) shall apply in determining whether any share of stock has been ...
23. lappuse
... graph ( a ) ( 2 ) of § 1.702-1 . The tax with respect to the undistributed capital gains is deemed paid by the partnership ( un- der section 852 ( b ) ( 3 ) ( D ) ( ii ) and sub- paragraph ( 2 ) ( ii ) of this paragraph ) , and the ...
... graph ( a ) ( 2 ) of § 1.702-1 . The tax with respect to the undistributed capital gains is deemed paid by the partnership ( un- der section 852 ( b ) ( 3 ) ( D ) ( ii ) and sub- paragraph ( 2 ) ( ii ) of this paragraph ) , and the ...
49. lappuse
... graph ( e ) of § 1.857-4 ) ; ( d ) The taxable income shall be com- puted without regard to section 443 ( b ) . Thus , the taxable income for a period of less than 12 months shall not be placed on an annual basis even though such short ...
... graph ( e ) of § 1.857-4 ) ; ( d ) The taxable income shall be com- puted without regard to section 443 ( b ) . Thus , the taxable income for a period of less than 12 months shall not be placed on an annual basis even though such short ...
50. lappuse
... graph , a share of real estate investment trust stock has been held for a period of less than 31 days . In applying those rules , however , " 30 days " shall be sub- stituted for the number of days speci- fied in subparagraph ( B ) of ...
... graph , a share of real estate investment trust stock has been held for a period of less than 31 days . In applying those rules , however , " 30 days " shall be sub- stituted for the number of days speci- fied in subparagraph ( B ) of ...
57. lappuse
... graph applies ) unless less than 50 per- cent of such foreign corporation's gross income for the 3 - year period ending with the close of its taxable year preceding the declaration of such dividend , or for such part of such period as ...
... graph applies ) unless less than 50 per- cent of such foreign corporation's gross income for the 3 - year period ending with the close of its taxable year preceding the declaration of such dividend , or for such part of such period as ...
Citi izdevumi - Skatīt visu
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.