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.
23. lappuse
... paragraph ( a ) ( 1 ) of § 1.852-9 , mailed by the regulated invest- ment company to the seller , then the seller shall be considered the nominee of the purchaser and , as such , shall be sub- ject to the provisions in paragraph ( b ) ...
... paragraph ( a ) ( 1 ) of § 1.852-9 , mailed by the regulated invest- ment company to the seller , then the seller shall be considered the nominee of the purchaser and , as such , shall be sub- ject to the provisions in paragraph ( b ) ...
27. lappuse
... paragraph . The copies A of Form 2439 shall be accompanied by lists ( pref- erably in the form of adding machine tapes ) of the amounts of undistributed capital gains and of the tax paid with respect thereto shown on such forms . The ...
... paragraph . The copies A of Form 2439 shall be accompanied by lists ( pref- erably in the form of adding machine tapes ) of the amounts of undistributed capital gains and of the tax paid with respect thereto shown on such forms . The ...
65. lappuse
... paragraph ( f ) ( 3 ) of this section . ( 3 ) Personal exemptions and special deductions . The deductions for the per- sonal exemptions , and the special deduc- tions described in paragraph ( c ) of § 1.861-8 , shall not be taken into ...
... paragraph ( f ) ( 3 ) of this section . ( 3 ) Personal exemptions and special deductions . The deductions for the per- sonal exemptions , and the special deduc- tions described in paragraph ( c ) of § 1.861-8 , shall not be taken into ...
79. lappuse
... paragraph ) which , under the provisions of subtitle A of the Code , is considered to be gain or loss from the sale ... paragraph . ( 5 ) Deductions allowable . For the al- lowance of deductions in computing the tax under this paragraph ...
... paragraph ) which , under the provisions of subtitle A of the Code , is considered to be gain or loss from the sale ... paragraph . ( 5 ) Deductions allowable . For the al- lowance of deductions in computing the tax under this paragraph ...
80. lappuse
... paragraph . See also § 1.873-1 . Not- ( 4 ) Minimum tax- ( i ) Taxable years beginning before January 1 , 1958 . withstanding the provisions of subpara- graph ( 1 ) of this paragraph , and except as otherwise provided by paragraph ( e ) ...
... paragraph . See also § 1.873-1 . Not- ( 4 ) Minimum tax- ( i ) Taxable years beginning before January 1 , 1958 . withstanding the provisions of subpara- graph ( 1 ) of this paragraph , and except as otherwise provided by paragraph ( e ) ...
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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.