The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 - 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
... paid by regulated investment company after close of taxable year . 1.855–1 Dividends paid by regulated investment company after close of taxable year . REAL ESTATE INVESTMENT TRUSTS 1.856 Statutory provisions ; definition of real estate ...
... paid by regulated investment company after close of taxable year . 1.855–1 Dividends paid by regulated investment company after close of taxable year . REAL ESTATE INVESTMENT TRUSTS 1.856 Statutory provisions ; definition of real estate ...
Page 19
... paid deduction of such investment company for the taxable year ( computed without regard to capital gains dividends ) shall be reduced by the deduction provided by section 242 ( relating to partially tax- exempt interest ) . ( 2 ) ...
... paid deduction of such investment company for the taxable year ( computed without regard to capital gains dividends ) shall be reduced by the deduction provided by section 242 ( relating to partially tax- exempt interest ) . ( 2 ) ...
Page 21
... paid ( as defined in section 561 ) determined with reference to capital gain 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 ...
... paid ( as defined in section 561 ) determined with reference to capital gain 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 ...
Page 22
... paid ( as defined in section 561 ) shall be allowed , but shall be computed with- out regard to capital gains dividends ( as defined in section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of § 1.852-4 ; and ( e ) The taxable income shall ...
... paid ( as defined in section 561 ) shall be allowed , but shall be computed with- out regard to capital gains dividends ( as defined in section 852 ( b ) ( 3 ) ( C ) and paragraph ( c ) of § 1.852-4 ; and ( e ) The taxable income shall ...
Page 23
... paid to shareholders of record as of the close of the regulated investment company's taxable year would be considered income to the pur- chaser , then the purchaser is also con- sidered to be the shareholder of such company at the close ...
... paid to shareholders of record as of the close of the regulated investment company's taxable year would be considered income to the pur- chaser , then the purchaser is also con- sidered to be the shareholder of such company at the close ...
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Common terms and phrases
adjusted basis allocated allowed amount apply capital gain chain or group class of stock computed controlled foreign corporation Corporation's December 31 deductions described in section determined developed country corporation 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 holding company income derived income from sources income under section investments in less less developed country liability ment minimum distribution nonresident alien paid or accrued paragraph percent period poration purchased qualified investments 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 taxpayer tion trade or business trolled foreign corporation United States dollars United States shareholder unused foreign tax
Popular passages
Page 447 - 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 505 - ... 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 153 - 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 394 - 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 424 - If the property was acquired after December 31, 1920, by a transfer in trust (other than by a transfer in trust by a gift, bequest, or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made.
Page 84 - 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 453 - For purposes of this paragraph and paragraph (3), 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 264 - See section 958(b)(4). (e) Options. If any person has an option to acquire stock, such stock: shall be considered as owned by such person. For purposes of the preceding sentence, 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.
Page 548 - 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 449 - 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.