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, 2001 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
No grāmatas satura
11.–15. rezultāts no 100.
118. lappuse
... price for the cer- tificate between its undivided interest in the Class N bond and its undivided interest in the interest rate cap contract in accordance with the relative fair market values of those two property rights . a ( j ) Clean ...
... price for the cer- tificate between its undivided interest in the Class N bond and its undivided interest in the interest rate cap contract in accordance with the relative fair market values of those two property rights . a ( j ) Clean ...
127. lappuse
... fair market value of $ 100.000 and an adjusted basis of $ 30.000 in M's hands immediately be- fore the distribution . The amount of the div- idend under section 316 is $ 58,000 , determined by applying secton 301 ( b ) ( 1 ) ( C ) as ...
... fair market value of $ 100.000 and an adjusted basis of $ 30.000 in M's hands immediately be- fore the distribution . The amount of the div- idend under section 316 is $ 58,000 , determined by applying secton 301 ( b ) ( 1 ) ( C ) as ...
163. lappuse
... book value of those as- sets or on their fair market value . However , once the taxpayer uses fair market value , the taxpayer and all re- lated persons must continue to use such method unless expressly author- ized by the Commissioner ...
... book value of those as- sets or on their fair market value . However , once the taxpayer uses fair market value , the taxpayer and all re- lated persons must continue to use such method unless expressly author- ized by the Commissioner ...
166. lappuse
... value + Nonexempt domestic assets + Nonexempt foreign assets To domestic source income : Domestic assets that are ... fair market value of its assets . X has as- sets worth $ 1,500,000 that generate domestic source income , among which ...
... value + Nonexempt domestic assets + Nonexempt foreign assets To domestic source income : Domestic assets that are ... fair market value of its assets . X has as- sets worth $ 1,500,000 that generate domestic source income , among which ...
167. lappuse
... fair market value of the taxpayer's pro rata share of assets held by the related person at- tributed to each statutory grouping and the residual grouping under the stock characterization rules of §1.861- 12T ( c ) ( 3 ) ( ii ) , except ...
... fair market value of the taxpayer's pro rata share of assets held by the related person at- tributed to each statutory grouping and the residual grouping under the stock characterization rules of §1.861- 12T ( c ) ( 3 ) ( ii ) , except ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
activities adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed conduct controlled foreign corporation corporation's debt December 31 deduction dends derived described in paragraph described in section deter determined distribution domestic corporation earnings and profits effectively connected election entity erty estate investment trust Example exempt fair market value foreign cor foreign source graph gross income income from sources income tax treaty indebtedness inter interest expense interest holder liabilities loan ment mortgage nonresident alien individual obligation ownership paid partnership payment percent period poration post-October pursuant qualified real estate investment real property holding real property interest received related person REMIC resident respect share source income spect statutory grouping subparagraph taxable income taxable years beginning taxpayer terest tion trade or business transaction transfer treated U.S. assets U.S. dollars U.S. real property U.S. shareholder U.S. source U.S. trade unit investment trust United
Populāri fragmenti
252. lappuse - computer program" is a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.
485. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
253. lappuse - ... (1) to reproduce the copyrighted work in copies or phonorecords; (2) to prepare derivative works based upon the copyrighted work; (3) to distribute copies or phonorecords of the copyrighted work to the public by sale or other transfer of ownership, or by rental, lease, or lending...
359. 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...
406. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
52. 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...
515. 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...
515. 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...
365. 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. In the case...
134. lappuse - ... amount which bears the same relation to the total compensation as the number of days of performance of the labor or services within the United States bears to the total number of days of performance of labor or services for which the payment is made.