The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1968 - 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 12
... apply to the secur- ities of an issuer if the investment company has continuously held any security of such issuer ( or of any predecessor company of such issuer as determined under regulations pre- scribed by the Secretary or his ...
... apply to the secur- ities of an issuer if the investment company has continuously held any security of such issuer ( or of any predecessor company of such issuer as determined under regulations pre- scribed by the Secretary or his ...
Page 23
... apply paragraph ( b ) of this section in computing its earnir.gs and profits for a taxable year beginning after February 28 , 1958. However , for a taxable year of a regulated investment company beginning before March 1 , 1958 ...
... apply paragraph ( b ) of this section in computing its earnir.gs and profits for a taxable year beginning after February 28 , 1958. However , for a taxable year of a regulated investment company beginning before March 1 , 1958 ...
Page 37
... apply in determining the ownership of stock , as- sets , or net profits of any person ; except that " 10 percent ” shall be substituted for " 50 percent " in subparagraph ( C ) of section 318 ( a ) ( 2 ) . [ Sec . 856 as added by sec ...
... apply in determining the ownership of stock , as- sets , or net profits of any person ; except that " 10 percent ” shall be substituted for " 50 percent " in subparagraph ( C ) of section 318 ( a ) ( 2 ) . [ Sec . 856 as added by sec ...
Page 38
... applies to distributions by a real estate investment trust in the same manner as it would apply to a domestic corporation ; ( 3 ) Sections 302 , 303 , 304 , and 331 are applicable in determining whether dis- tributions by a real estate ...
... applies to distributions by a real estate investment trust in the same manner as it would apply to a domestic corporation ; ( 3 ) Sections 302 , 303 , 304 , and 331 are applicable in determining whether dis- tributions by a real estate ...
Page 39
( 8 ) Section 341 , relating to collapsible corporations , applies to gain on the sale or exchange of , or a distribution which is in exchange for , stock in a real estate investment trust in the same manner that it would apply to a ...
( 8 ) Section 341 , relating to collapsible corporations , applies to gain on the sale or exchange of , or a distribution which is in exchange for , stock in a real estate investment trust in the same manner that it would apply to a ...
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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 deemed paid derived from sources described in section determined dividends domestic corporation earnings and profits election erty estate investment trust 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 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 reacquisition 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 387 - 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 143 - 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 367 - 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 90 - States, the amount of any such taxes paid or accrued during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country; and (4) PARTNERSHIPS AND ESTATES.
Page 137 - Indies, and which satisfies the following conditions : (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period during which the corporation was in existence...
Page 63 - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Page 89 - ... (1) Citizens and domestic corporations. In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profIts taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) Resident of the United States or Puerto Rico.
Page 122 - Secretary or his delegate that he has been a bona flde resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, amounts received from sources without the United States...
Page 52 - From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income.
Page 52 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property including rentals or royalties for the use of or for the privilege of using without the United States...