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" ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a... "
General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ... - 275. lappuse
autors: United States. Congress. Joint Committee on Taxation - 1976 - 682 lapas
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Tax Reform Hearings: Statements of Public Witnesses in Panel Form Testifying ...

United States. Congress. House. Committee on Ways and Means - 1975 - 528 lapas
...percent of the gross income of the corporation for the same 3-year period must be derived from the active conduct of a trade or business within a possession of the United States, This provision remains substantially unchanged from its enactment in 1921. While granting certain benefits,...
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Tax Reform Hearings: Statements of Public Witnesses on the Subjects of ...

United States. Congress. House. Committee on Ways and Means - 1975 - 104 lapas
...domestic corporation attributable to taxable income from sources without the United Stales from the active conduct of a trade or business within a possession of the United Slates and from qualified possession source investment income. In determining the amount of tax attributable...
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Tax Reform Act of 1975: Hearings Before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1976 - 506 lapas
...the gross income of the corporation for the same three-year period must be derived from the active conduct of a trade or business within a possession of the United States. This provision has remained substantially unchanged from its enactment in 1921. While granting certain...
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Description of Provisions Listed for Further Hearings by the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 104 lapas
...percent of the gross income of the corporation for the same 3-year period must be derived from the active conduct of a trade or business within a possession of the United States. The provision specifies that any domestic corporation which elects to be a section 936 corporation...
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Public Law 94-455.94th Congress: Tax Reform Act of 1976

United States - 1976 - 424 lapas
...income of such domestic corporation for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States. "(2) ClIKUiT NOT AUXnVEl) AGAINST < ERTA1N TAXES. — The Credit provided by paragraph (1) shall not...
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The Code of Federal Regulations of the United States of America

1967 - 528 lapas
...percent or more of its gross income (computed without the benefit of this section) rived from the active conduct of a trade or business within a possession of the United for such period or such part thereof was deStates; or (B) In the case of such citizen, 50 percent or...
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The Code of Federal Regulations of the United States of America

1972 - 580 lapas
...percent or more of its gross income (computed without the benefit of this section) rived from the active conduct of a trade or business within a possession of the United for such period or such part thereof was deStates; or (B) In the case of such citizen, 50 percent or...
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Technical Corrections Act of 1977, Including Carryover Basis Provisions ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1977 - 482 lapas
...sum of— "(A) the taxable income, from sources without the United States, from — "(1) the active conduct of a trade or business within a possession of the United States, or "(ii) the sale or exchange of substantially all of the assets used by the taxpayer in the active...
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Technical Corrections Act of 1977: Written Comments Received by Committee on ...

United States. Congress. House. Committee on Ways and Means - 1977 - 428 lapas
...more of its gross income for such three-vear period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States. Otherwise, the Bill will create a severe impediment to accomplishing the purposes of § 936. Very truly...
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National Employment Priorities Act: Hearing Before the Subcommittee on Labor ...

United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards - 1978 - 186 lapas
...tax which is attributable to taxable income, from sources without the United States, from the active conduct of a trade or business within a possession...from qualified possession source investment income, if the conditions of both subparagraph (A) and subparagraph (B) are satisfied: (A) 8-year period. —...
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