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
6.–10. rezultāts no 100.
104. lappuse
... partnership and any holder of a resid- ual interest in the REMIC is treated as a partner . A REMIC is not subject , however , to the rules of subchapter C of chapter 63 of the Internal Revenue Code , relating to the treatment of part ...
... partnership and any holder of a resid- ual interest in the REMIC is treated as a partner . A REMIC is not subject , however , to the rules of subchapter C of chapter 63 of the Internal Revenue Code , relating to the treatment of part ...
122. lappuse
... partnership shall be treated as received by each partner of such partnership to the extent of his dis- tributive share of such item . ( 2 ) Interest from a resident alien indi- vidual or domestic corporation deriving substantial income ...
... partnership shall be treated as received by each partner of such partnership to the extent of his dis- tributive share of such item . ( 2 ) Interest from a resident alien indi- vidual or domestic corporation deriving substantial income ...
123. lappuse
... partnership . Interest paid or credited on deposits with a branch outside the United States ( as defined in section 7701 ( a ) ( 9 ) ) of a do- mestic corporation or of a domestic partnership shall be treated as income from sources ...
... partnership . Interest paid or credited on deposits with a branch outside the United States ( as defined in section 7701 ( a ) ( 9 ) ) of a do- mestic corporation or of a domestic partnership shall be treated as income from sources ...
133. lappuse
... partnership , or foreign corpora- tion , not engaged in trade or business within the United States , or ( b ) An individual who is a citizen or resident of the United States , a domes- tic partnership , or a domestic corpora- tion , if ...
... partnership , or foreign corpora- tion , not engaged in trade or business within the United States , or ( b ) An individual who is a citizen or resident of the United States , a domes- tic partnership , or a domestic corpora- tion , if ...
164. lappuse
... partnership interest owned directly by such person and the partnership in- terest owned with the application of section 267 ( e ) ( 3 ) . In the case of any cor- porate taxpayer that-- ( i ) Uses tax book value , and ( ii ) Owns ...
... partnership interest owned directly by such person and the partnership in- terest owned with the application of section 267 ( e ) ( 3 ) . In the case of any cor- porate taxpayer that-- ( i ) Uses tax book value , and ( ii ) Owns ...
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.