Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1998 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
adjustment allocated amount apply assets attributable basis in S's beneficial owner capital loss carryback cluded Code common parent component member computed consolidated group consolidated net operating consolidated return consolidated taxable income contract or subcontract controlled group December 31 deduction described in paragraph determined distribution dividends dual consolidated loss dual resident corporation earnings and profits election entity Example exemption foreign person Form graph gross income income tax income tax return Internal Revenue Internal Revenue Code Internal Revenue Service January justments loss subgroup ment nonmember nonresident alien overall foreign loss ownership change P's basis payee payment percent poration preferred stock purposes pursuant qualified intermediary regulations respect S's stock self-employment separate return Service share spect SRLY statement subparagraph taken into account tax liability tax treaty taxable year ending tion trade or business transaction transfer transferor treated U.S. real property withholding agent withholding certificate