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. |
From inside the book
Results 6-10 of 100
Page 44
... amount received or accrued as rent for the taxable year includes both a fixed rental and a percentage of the lessee's income or profits in excess of a specific amount ( usually determined before de- ducting the fixed rental and ...
... amount received or accrued as rent for the taxable year includes both a fixed rental and a percentage of the lessee's income or profits in excess of a specific amount ( usually determined before de- ducting the fixed rental and ...
Page 53
... amount of the dividend of $ 37,000 on March 20 , 1962 , an amount equal to $ 12,000 thereof will be treated for the pur- poses of section 857 ( a ) as having been paid during the taxable year 1981. Upon distri- bution of such dividend ...
... amount of the dividend of $ 37,000 on March 20 , 1962 , an amount equal to $ 12,000 thereof will be treated for the pur- poses of section 857 ( a ) as having been paid during the taxable year 1981. Upon distri- bution of such dividend ...
Page 66
... amounts de- scribed in section 402 ( a ) ( 2 ) , section 403 ( a ) ( 2 ) , section 631 ( b ) and ( c ) , and section 1235 , which are considered to be gains from the sale or exchange of capital assets ) , a tax of 30 percent of such amount ...
... amounts de- scribed in section 402 ( a ) ( 2 ) , section 403 ( a ) ( 2 ) , section 631 ( b ) and ( c ) , and section 1235 , which are considered to be gains from the sale or exchange of capital assets ) , a tax of 30 percent of such amount ...
Page 94
... amount of any income , war profits , and excess profits taxes paid or accrued during the taxable year " means taxes ... amount of such dividends ( determined without regard to section 78 ) bears to the amount of such accumulated profits ...
... amount of any income , war profits , and excess profits taxes paid or accrued during the taxable year " means taxes ... amount of such dividends ( determined without regard to section 78 ) bears to the amount of such accumulated profits ...
Page 100
... amount of the credit . Further , see the regulations under sections 960 , 962 , and 963 , for spe- cial rules relating to the application of section 902 in computing the foreign tax credit of United States shareholders of controlled ...
... amount of the credit . Further , see the regulations under sections 960 , 962 , and 963 , for spe- cial rules relating to the application of section 902 in computing the foreign tax credit of United States shareholders of controlled ...
Other editions - View all
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 excluded export trade assets fair market value filed 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 365 - 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 504 - I Bureau of Indian Affairs, Department of the Interior II Indian Arts and Crafts Board, Department of the Interior III Indian Claims Commission...
Page 74 - 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 416 - Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no gain shall be recognized, but loss shall be recognized. If any part of the money is not so expended...
Page 59 - Income shall first be computed by deducting from the gross Income derived from the sale of personal property produced (in whole or In part) by the taxpayer within the United States and sold within a foreign country or produced (In whole or In part) by the taxpayer within a foreign country and sold within the United States...
Page 510 - Appalachian Regional Commission Arms Control and Disarmament Agency, US Federal Procurement Regulations System Army Department Civil Defense, Office of Engineers, Corps of Arts and the Humanities, National Foundation on the Atomic Energy Commission Federal Procurement Regulations System Federal Property Management Regulations System Automotive Agreement Adjustment Assistance Board Blind-Made Products, Committee on Purchases of Budget...
Page 243 - 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 57 - States, there shall be deducted (for the purpose of computing the taxable income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Page 409 - 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.
Page 509 - 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...