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 7
... persons . 1.957-1 Definition of controlled foreign corporation . 1.957-2 Controlled foreign corporation deriving income ... person defined . 1.958 Statutory provisions ; rules for determining stock ownership . 1.958-1 Direct and indirect ...
... persons . 1.957-1 Definition of controlled foreign corporation . 1.957-2 Controlled foreign corporation deriving income ... person defined . 1.958 Statutory provisions ; rules for determining stock ownership . 1.958-1 Direct and indirect ...
Page 26
... person , with respect to a share of regulated investment company stock acquired by such person after December 31 , 1957 , and held for a period of less than 31 days , is required by sec- tion 852 ( b ) ( 3 ) ( B ) or ( D ) to include in ...
... person , with respect to a share of regulated investment company stock acquired by such person after December 31 , 1957 , and held for a period of less than 31 days , is required by sec- tion 852 ( b ) ( 3 ) ( B ) or ( D ) to include in ...
Page 28
... person who fails or refuses to com- ply with the demand of a regulated in- vestment company for the written state- ments which § 1.852-6 requires the com- pany to demand from its shareholders shall submit as a part of his income tax ...
... person who fails or refuses to com- ply with the demand of a regulated in- vestment company for the written state- ments which § 1.852-6 requires the com- pany to demand from its shareholders shall submit as a part of his income tax ...
Page 41
... person if the real estate investment trust owns , directly or indirectly- ( A ) In the case of any person which is a corporation , stock of such person possessing 10 percent or more of the total combined voting power of all classes of ...
... person if the real estate investment trust owns , directly or indirectly- ( A ) In the case of any person which is a corporation , stock of such person possessing 10 percent or more of the total combined voting power of all classes of ...
Page 42
( A ) A person who does not own , directly or indirectly , more than 35 percent of the shares , or certificates of beneficial interest , in the real estate investment trust , or ( B ) A person , if a corporation , not more than 35 ...
( A ) A person who does not own , directly or indirectly , more than 35 percent of the shares , or certificates of beneficial interest , in the real estate investment trust , or ( B ) A person , if a corporation , not more than 35 ...
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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.