The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1973 - 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 4
... dividends received from regulated investment company . 1.854-2 Notice to shareholders . 1.854-3 Definitions . 1.855 Statutory provisions ; dividends paid by regulated investment company after close of taxable year . 1.855-1 Dividends ...
... dividends received from regulated investment company . 1.854-2 Notice to shareholders . 1.854-3 Definitions . 1.855 Statutory provisions ; dividends paid by regulated investment company after close of taxable year . 1.855-1 Dividends ...
Page 7
... dividends . 1.960 Statutory provisions ; special rules for foreign tax credit . 1.960-1 Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations . 1.960-2 Interrelation of section 902 and ...
... dividends . 1.960 Statutory provisions ; special rules for foreign tax credit . 1.960-1 Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations . 1.960-2 Interrelation of section 902 and ...
Page 21
... dividends paid during the taxable year ( as defined in sec- tion 561 , but without regard to capital gains dividends ) equals or exceeds 90 percent of its investment company taxable income for the taxable year ( determined without ...
... dividends paid during the taxable year ( as defined in sec- tion 561 , but without regard to capital gains dividends ) equals or exceeds 90 percent of its investment company taxable income for the taxable year ( determined without ...
Page 22
... dividends by the company to the holders of such shares at the close of its taxable year . ( 11 ) For purposes of this title , every such shareholder shall be deemed to have paid , for his taxable year under clause ( 1 ) , the tax of 25 ...
... dividends by the company to the holders of such shares at the close of its taxable year . ( 11 ) For purposes of this title , every such shareholder shall be deemed to have paid , for his taxable year under clause ( 1 ) , the tax of 25 ...
Page 23
... dividends only . For the definition of capital gain dividend paid by a regulated investment company , see section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of § 1.852-4 . See § 1.852-10 , relating to certain distri- butions in ...
... dividends only . For the definition of capital gain dividend paid by a regulated investment company , see section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of § 1.852-4 . See § 1.852-10 , relating to certain distri- butions in ...
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Common terms and phrases
adjusted basis allocated allowed amount apply attributable capital gain chain or group class of stock computed controlled foreign corporation Corporation's December 31 deductions derived from sources described in section determined dividends domestic corporation earnings and profits election erty estate investment trust excluded fair market value first-tier corporation foreign base company foreign country foreign income tax foreign tax credit gain or loss graph gross income income derived income from sources income under section interest less developed country liability ment minimum distribution paid or accrued paragraph percent period poration Puerto Rico purchased rata share reacquisition real estate investment real property received respect sale or exchange section 951 Statutory provisions stock or securities subdivision subparagraph subpart F income subsection taxable income taxes paid taxpayer tion trade or business treated trolled foreign corporation unit investment trust United States dollars United States shareholder unused foreign tax
Popular passages
Page 423 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Page 428 - The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under section...
Page 179 - 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 120 - 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 123 - Executive order as being entitled to enJoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enJoyment by any such...
Page 64 - ... a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income...
Page 59 - States by such corporation. (4) Rentals and royalties. 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.
Page 262 - 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 177 - States shall be subject to taxation under this subtitle only as to Income derived from sources within the United States, and In such case the tax shall be computed and paid In the same manner and subject to the same conditions as in the case of other persons who are taxable only as to Income derived from such sources.
Page 480 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.