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, 1971 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page x
... provisions of the Code in which he is interested . These lists will refer the user to the Federal Register in which ... PROVISIONS Provisions that become obsolete before January 1 are not carried . Code users may find the text of ...
... provisions of the Code in which he is interested . These lists will refer the user to the Federal Register in which ... PROVISIONS Provisions that become obsolete before January 1 are not carried . Code users may find the text of ...
Page x
... provisions ; definition of regulated investment company . Definition of regulated investment company . Limitations . 1.851-1 1.851-2 1.851-3 Rules applicable to section 851 ( b ) ( 4 ) . 1.851-4 1.851-5 Determination of status ...
... provisions ; definition of regulated investment company . Definition of regulated investment company . Limitations . 1.851-1 1.851-2 1.851-3 Rules applicable to section 851 ( b ) ( 4 ) . 1.851-4 1.851-5 Determination of status ...
Page x
... provisions ; limitations applicable to dividends received from reg- ulated investment company . 1.854-1 Limitations ... provisions ; dividends paid by regulated investment company after close of taxable year . 1.855-1 Dividends paid by ...
... provisions ; limitations applicable to dividends received from reg- ulated investment company . 1.854-1 Limitations ... provisions ; dividends paid by regulated investment company after close of taxable year . 1.855-1 Dividends paid by ...
Page xi
... provisions ; deductions . 1.873-1 Deductions allowed nonresident alien individuals . 1.874 Statutory provisions ; allowance of deductions and credits . 1.874-1 Allowances of deductions and credits to nonresident alien individuals ...
... provisions ; deductions . 1.873-1 Deductions allowed nonresident alien individuals . 1.874 Statutory provisions ; allowance of deductions and credits . 1.874-1 Allowances of deductions and credits to nonresident alien individuals ...
Page xii
... provisions ; credit for taxes in lieu of income , etc. , taxes . 1.903-1 Definition of taxes in lieu of income , war profits , or excess profits taxes 1.904 Statutory provisions ; limitation on credit . 1.904-1 Limitation on credit for ...
... provisions ; credit for taxes in lieu of income , etc. , taxes . 1.903-1 Definition of taxes in lieu of income , war profits , or excess profits taxes 1.904 Statutory provisions ; limitation on credit . 1.904-1 Limitation on credit for ...
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Common terms and phrases
18-month period accumulated profits allocated amended by T.D. apply bona fide resident capital gains dividends citizen Code computed controlled foreign corporation December 31 deductions dends derived from sources determined developed country corporation distribution dividends paid dividends received domestic corporation earned income earnings and profits election engaged in trade estate investment trust Example excess limitation excess profits taxes filed first-tier corporation foreign country foreign income taxes graph gross income income derived income from sources income taxes paid June 30 less developed country nonresident alien individual paid or accrued paragraph partnership percent poration provided by section provisions of section Puerto Rico real estate investment real property regulated investment company regulations thereunder respect sale or exchange second-tier corporation section 902 spect Statutory provisions stocks or securities subchapter subparagraph subsection tax imposed taxable income taxable years beginning taxpayer tion trade or business transactions United unused foreign tax war profits
Popular passages
Page 25 - States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income...
Page 138 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Page 109 - Gifts after December 31, 1920. If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
Page 111 - For the purposes of section 1033, the term "control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.
Page 25 - For gains, profits, and income from the sale of personal property, see subsection (e). "(b) NET INCOME FROM SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Page 35 - 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.
Page 53 - States— (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States...
Page 111 - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is compulsorily or Involuntarily converted...
Page 138 - ... as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The 'remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property.
Page 111 - Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended...