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The Code of Federal Regulations of the United States of America ..., Volume 1
Visualização integral - 1939
The Code of Federal Regulations of the United States of America ..., Volume 8
Visualização integral - 1939
able activity adjusted affiliated allocated amount apply assets attributable basis beginning branch class of stock close combined company income computed considered contract controlled foreign corporation Corporation's cost December 31 deduction defined derived described deter determined developed direct distribution dividend dollar earnings and profits effective eign election ending Example exchange excluded expenses facts filed foreign base company foreign country foreign income tax graph gross income gross receipts included income under section incurred individual interest investment January lease less liability limitation located manufacturing meaning ment method operations paid paragraph payment percent performed period person poration possession purchases qualified reason received regulations respect risks rules separate share sold sources subdivision subparagraph subpart F income taken taxable taxable income term tion trade transaction treated United States shareholder
Página 116 - That policy is to use export controls to the extent necessary to protect the domestic economy from the excessive drain of scarce materials and to reduce the serious inflationary impact of foreign demand.
Página 324 - 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.
Página 133 - 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...
Página 376 - Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such person.
Página 201 - States, and owned shares of stock of the corporation; (2) That such special dividend was in addition to all other amounts, payable or to be payable to such persons or for their benefit, by reason of their interest in the corporation; and (3) That such distribution has been made to or for the benefit of such persons...
Página 377 - To partnerships and estates. Stock owned, directly or indirectly, by or for a partner or a beneficiary of an estate shall be considered as owned by the partnership or estate. (ii) To trusts — (a) From beneficiaries. Stock owned, directly or indirectly, by or for a beneficiary of a trust (other than an employees...
Página 202 - China (determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable year by...
Página 109 - Not more than 50 percent of the fair market value of which is attributable to articles imported into the United States (see paragraph (e) of this section), and (4) Non-related FSC purchaser or user.
Página 302 - vessel" includes all water craft and other artificial contrivances of whatever description and at whatever stage of construction, whether on the stocks or launched, which are used or are capable of being or are intended to be used as a means of transportation on water. The term "documented under the laws of the United States, " means "registered, enrolled, or licensed under the laws of the United States.