The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1997 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. |
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
26 CFR Ch adjustment allocated amount apply assets attributable calendar capital gain capital loss carryback certificate common parent computed consolidated group consolidated net operating consolidated return consolidated taxable income controlled group December 31 deduction determined dividends dual consolidated loss dual resident corporation earnings and profits Example exemption fair market value Form graph gross income income tax income tax return intercompany Internal Revenue Internal Revenue Code Internal Revenue Service January L group loss carryover loss subgroup ment nonresident alien operating loss ownership change P's basis paragraph b)(1 partnership payment percent person poration preferred stock purposes pursuant quired real property related party reporting corporation respect Revenue Service rules S's stock self-employment separate return shares spect spouse SRLY statement subparagraph subsidiary taken into account tax liability taxable year ending taxable years beginning taxpayer tion trade or business transaction transfer transferor treated
인기 인용구
70 페이지 - Commissioner may authorize such tax to be deducted and withheld from the interest upon any securities the owners of which are not known to the withholding agent. (b) In any case where bonds, mortgages, or deeds of trust, or other similar obligations of a corporation...
129 페이지 - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required...
47 페이지 - However, for taxable years ending after 1954, any individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order...
54 페이지 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
473 페이지 - ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
28 페이지 - ... from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from selfemployment of such partner...
419 페이지 - ... has not continued to carry on a trade or business substantially the same as that conducted before...
519 페이지 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.
145 페이지 - That the manufacturing spaces and books of Its own plant, affiliates, and subdivisions shall at all times be subject to Inspection and audit as provided In the act.
617 페이지 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.