The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 - Administrative law 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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Page 7
... earnings in United States property . 1.956-1 Shareholders pro rata share of a controlled foreign corporation's in ... profits . 1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits . 1.959 ...
... earnings in United States property . 1.956-1 Shareholders pro rata share of a controlled foreign corporation's in ... profits . 1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits . 1.959 ...
Page 19
... earnings and profits of such regu- lated investment company , and the earnings and profits of any such shareholder which is a corporation , shall be appropriately ad- justed in accordance with regulations pre- scribed by the Secretary ...
... earnings and profits of such regu- lated investment company , and the earnings and profits of any such shareholder which is a corporation , shall be appropriately ad- justed in accordance with regulations pre- scribed by the Secretary ...
Page 20
... earnings and profits of a regulated investment company . If a regulated investment company desig- nates an amount as undistributed capital gains for a taxable year , the earnings and profits of such regulated investment company for such ...
... earnings and profits of a regulated investment company . If a regulated investment company desig- nates an amount as undistributed capital gains for a taxable year , the earnings and profits of such regulated investment company for such ...
Page 23
... Earnings and profits of a reg- ulated investment company . ( a ) Any regulated investment com- pany , whether or not such company meets the requirements of section 852 ( a ) and paragraph ( a ) ( 1 ) ( i ) and ( ii ) of § 1.852-1 ...
... Earnings and profits of a reg- ulated investment company . ( a ) Any regulated investment com- pany , whether or not such company meets the requirements of section 852 ( a ) and paragraph ( a ) ( 1 ) ( i ) and ( ii ) of § 1.852-1 ...
Page 32
... earnings and profits of the taxable year ( computed with the ap- plication of section 852 ( c ) and § 1.852-5 ) exceed the total amount of distributions out of such earnings and profits actually made during the taxable year ( not in ...
... earnings and profits of the taxable year ( computed with the ap- plication of section 852 ( c ) and § 1.852-5 ) exceed the total amount of distributions out of such earnings and profits actually made during the taxable year ( not in ...
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Common terms and phrases
adjusted basis allocated amount apply capital gains chain or group class of stock computed controlled foreign corporation Corporation's December 31 deductions deemed paid derived from sources described in section determined dividends domestic corporation earnings and profits election erty estate investment trust excluded export trade assets fair market value foreign base company foreign country foreign income tax foreign tax credit gain or loss graph gross income holding company income derived income from sources Internal Revenue Code investments in less less developed country liability ment minimum distribution nonresident alien paid or accrued paragraph percent period poration Puerto Rico purchased qualified investments rata share real estate investment real property received respect sale or exchange section 959 Statutory provisions stock or securities subdivision subparagraph subpart F income subsection taxable income taxes paid taxpayer tion trade or business trolled foreign corporation United States dollars United States shareholder unused foreign tax
Popular passages
Page 386 - 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 345 - February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Page 74 - 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 416 - 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 shall be recognized, but loss shall be recognized. If any part of the money is not so expended...
Page 52 - In existence) , or (B) From a foreign corporation unless less than 50 percent of the gross Income of such foreign corporation for the 3-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...
Page 60 - States, the expenses, losses, or 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 499 - III International Regulatory Agencies (Fishing and Whaling) IV Fish and Wildlife Service, Department of the Interior Alphabetical List of CFR Subtitles and Chapters Administrative Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service Agriculture Department Agricultural Research Service...
Page 57 - 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 the United States, or (3) Derived from the purchase of personal property within a possession of the United States and its sale within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
Page 412 - For purposes of this section, section 1035(a), and section 1036 (a), where as part of the consideration to the taxpayer another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject to a liability, such assumption or acquisition (in the amount of the liability) shall be considered as money received by the taxpayer on the exchange.
Page 57 - States, the taxable 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 item or class of gross income...