The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1966 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. |
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adjusted basis affiliated group allowable apply arbitrage attributable capital asset carryback class of stock component member computed considered consolidated return controlled foreign corporation controlled group December 31 deduction described in section determined distribution dividend earnings and profits election under section erty excess fair market value filed gain or loss graph gross income held income tax Internal Revenue Code issued long-term capital gain lower tier corporation ment nonresident alien notice of allocation operating loss ordinary income paragraph partnership payment percent period poration portion prior taxable provisions of section pursuant refund regulations relating respect rule sale or exchange section 1244 stock section 1245 property separate return share or block shareholder short sale short-term capital loss small business corporation spect Statutory provisions subdivision subparagraph subsection tax paid taxable income taxable year beginning taxable year ending taxpayer tentative ratable share tion trade or business treated written notice
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270 페이지 - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
400 페이지 - Options. If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an option to acquire such stock.
19 페이지 - ... (3) a copyright, a literary, musical, or artistic composition, or similar property, held by (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of the person whose personal efforts created such property...
21 페이지 - ... property has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or In part in his hands as It would have In the hands of such other person.
299 페이지 - That portion of any scholarship or fellowship grant which is received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101 (a) (15) of the Immigration and Nationality Act, as amended, and which is...
19 페이지 - Is subject to the allowance for depreciation provided in section 23 (1), or an obligation of the United States or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, Issued on or after March 1, 1941, on a discount basis and payable without Interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2) Short-term capital gain. The term "short-term...
23 페이지 - Stat. 197)), there shall be included the period for which he held the stock or securities in the distributing corporation before the receipt of the stock or securities on such distribution. (d...
298 페이지 - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section...
24 페이지 - Such term also Includes livestock, regardless of age, held by the taxpayer for draft, breeding, or dairy purposes, and held by him for 12 months or more from the date of acquisition. Such term does not Include poultry. (4) Unharvested crop. In the case of an unharvested crop on land used in the trade or business...
268 페이지 - Generally, services are considered rendered to the occupant if they are primarily for his convenience and are other than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only.