The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1998 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
도서 본문에서
99개의 결과 중 1 - 5개
57 페이지
... adjusted bases of all real and personal property subject to such leases . A lease of a fur- nished apartment is not considered to be substantially similar to a lease of an unfurnished apartment ( including an apartment where the trust ...
... adjusted bases of all real and personal property subject to such leases . A lease of a fur- nished apartment is not considered to be substantially similar to a lease of an unfurnished apartment ( including an apartment where the trust ...
88 페이지
... adjusted basis in the hands of the en- tity , the amount of the deficiency divi- dend in the individual's hands for pur- poses of section 316 ( b ) ( 3 ) is determined by using the property's fair market value on that date ...
... adjusted basis in the hands of the en- tity , the amount of the deficiency divi- dend in the individual's hands for pur- poses of section 316 ( b ) ( 3 ) is determined by using the property's fair market value on that date ...
95 페이지
... Adjustments made before disposition . If any person disposes of a residual in- terest , the adjustments to basis pre- scribed in paragraph ( b ) ( 1 ) and ( 2 ) of this section are deemed to occur imme- diately before the disposition ...
... Adjustments made before disposition . If any person disposes of a residual in- terest , the adjustments to basis pre- scribed in paragraph ( b ) ( 1 ) and ( 2 ) of this section are deemed to occur imme- diately before the disposition ...
103 페이지
... adjusted bases of the regular and residual interests received by the sponsor in the exchange de- scribed in paragraph ( a ) of this section is equal to the aggregate of the ad- justed bases of the property transferred by the sponsor in ...
... adjusted bases of the regular and residual interests received by the sponsor in the exchange de- scribed in paragraph ( a ) of this section is equal to the aggregate of the ad- justed bases of the property transferred by the sponsor in ...
105 페이지
... adjusted basis ( as defined in section 1011 ) of the REMIC assets during the calendar quarter ( as described in paragraph ( e ) ( 1 ) ( iii ) of this section ) . If the percentage of REMIC assets represented by a category is at least 95 ...
... adjusted basis ( as defined in section 1011 ) of the REMIC assets during the calendar quarter ( as described in paragraph ( e ) ( 1 ) ( iii ) of this section ) . If the percentage of REMIC assets represented by a category is at least 95 ...
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자주 나오는 단어 및 구문
adjusted basis affiliated group allocated amount apply apportioned apportionment attributable capital loss computed controlled foreign corporation country X December 31 deduction described in paragraph determined distribution domestic corporation dual capacity taxpayers earnings and profits effectively connected election entity erty estate investment trust Example fair market value foreign cor foreign corporation foreign country foreign mineral income foreign source foreign tax graph gross income holder income from sources income tax treaty inter interest expense levy liabilities ment mortgage nonresident alien individual paid partnership payment percent poration post-October pursuant qualified real estate investment real property holding real property interest received REMIC resident respect share source income spect statutory grouping subparagraph taxable income taxable years beginning 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. tax unit investment trust United X tax
인기 인용구
472 페이지 - resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
122 페이지 - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.
267 페이지 - Gains, profits and income from (1) transportation or other services rendered partly within and partly without the United States, or (2) from the sale of personal property produced (in whole or in part) by the taxpayer within and sold without the United States, or produced (in whole or in part) by the taxpayer without and sold within...
542 페이지 - States, whether resident or nonresident, may claim a credit for (i) the amount of any income, war profits, and excess profits taxes paid or accrued (or deemed paid or accrued under section 905(b)) during- the taxable year to any foreign country or to any possession of the United States: and (ii) his share of any such taxes of a partnership of which he is a member.
340 페이지 - 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; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the United States shall be determined as provided in section 119, under rules and regulations prescribed by the Commissioner with the approval of the Secretary.
376 페이지 - Persons entitled to the benefits of this section shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 901.
289 페이지 - Rentals or royalties from property located In the United States or from any Interest In such property, Including rentals or royalties for the use of or for the privilege of using In the United States, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property; and (5) Sale of real property.
82 페이지 - ... is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend shall be only that proportion of the amount so designated which such excess of the net long-term capital gain over the net short-term capital loss bears to the aggregate amount so designated.
273 페이지 - States if— (A) the labor or services are performed by a nonresident alien individual temporarily present in the United States for a period or periods not exceeding a total of 90 days during the taxable year...
136 페이지 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property...