The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - 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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Results 1-5 of 31
Page 6
... PERSONAL HOLDING COMPANIES 1.541 Statutory provisions ; imposition of personal holding company tax . 1.541-1 Imposition of tax . 1.542 Statutory ... FOREIGN PERSONAL HOLDING COMPANIES 1.551 Statutory provisions ; 6 Title 26 Chapter I.
... PERSONAL HOLDING COMPANIES 1.541 Statutory provisions ; imposition of personal holding company tax . 1.541-1 Imposition of tax . 1.542 Statutory ... FOREIGN PERSONAL HOLDING COMPANIES 1.551 Statutory provisions ; 6 Title 26 Chapter I.
Page 7
Sec . FOREIGN PERSONAL HOLDING COMPANIES 1.551 Statutory provisions ; foreign personal holding company income taxed ... foreign personal holding company and basis of stock in hands of shareholders . 1.552 Statutory provisions ...
Sec . FOREIGN PERSONAL HOLDING COMPANIES 1.551 Statutory provisions ; foreign personal holding company income taxed ... foreign personal holding company and basis of stock in hands of shareholders . 1.552 Statutory provisions ...
Page 80
... personal holding company ( as de- fined in section 542 ) . ( 2 ) A foreign personal holding company ( as defined in section 552 ) , or ( 3 ) A corporation exempt from tax under subchapter F ( section 501 and following ) . § 1.532-1 ...
... personal holding company ( as de- fined in section 542 ) . ( 2 ) A foreign personal holding company ( as defined in section 552 ) , or ( 3 ) A corporation exempt from tax under subchapter F ( section 501 and following ) . § 1.532-1 ...
Page 81
( c ) Foreign corporations . Section 531 is applicable to any foreign ... Holding or investment company . The fact that any corporation is a mere ... personal loans or the expenditure of funds by the cor- poration for the personal benefit of ...
( c ) Foreign corporations . Section 531 is applicable to any foreign ... Holding or investment company . The fact that any corporation is a mere ... personal loans or the expenditure of funds by the cor- poration for the personal benefit of ...
Page 85
... foreign countries and possessions of the United States ( to the extent not ... personal holding company tax imposed by section 541 , or the taxes imposed ... holding or investment company the accumulated earnings credit is ( A ) an amount ...
... foreign countries and possessions of the United States ( to the extent not ... personal holding company tax imposed by section 541 , or the taxes imposed ... holding or investment company the accumulated earnings credit is ( A ) an amount ...
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Common terms and phrases
accumulated earnings acquired adjusted basis allocated allowed amended by T.D. amount apply bad debts beginning after December benefits business lease cluded common trust fund computed corporation cost December 31 defined in section dends depletion described in section determined distribution duction earnings and profits election under section eral erty example expenditures fair market value Federal filed foreign personal holding graph gross income holding company income included income tax indebtedness Internal Revenue Code losses on qualifying ment mineral property mining operating mineral interests operating unit ownership paragraph payer payment percent personal holding company portion prior provided in section purposes qualifying real property real property loans relating reserve for losses respect royalties section 501 separate operating mineral separate property shareholder spect Statutory provisions subdivision subparagraph subsequent taxable tax imposed taxable years beginning taxpayer term timber tion tract or parcel trade or business treated trust described
Popular passages
Page 62 - unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
Page 158 - The net income of the Common Trust Fund shall be computed in the same manner and on the same basis as in the case of an individual...
Page 289 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Page 303 - Railroad Retirement Board Reclamation, Bureau of Renegotiation Board Rural Electrification Administration St. Elizabeths Hospital Saint Lawrence Seaway Development Corporation Secret Service...
Page 91 - 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 20 - Voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Page 20 - Benevolent life Insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 percent or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses.
Page 34 - Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes...
Page 11 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 300 - Copyright Office, Library of Congress Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Materials Service Defense Supply Agency Delaware River Basin Commission District of Columbia Redevelopment Land Agency Economic Development Administration Economic Opportunity, Office of Education, Office of Emergency Planning, Office of Employees' Compensation, Bureau of Employees...