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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Page 62
... foreign persons . ( a ) Purpose and scope . ( b ) General rules of withholding . ( 1 ) Requirement to withhold on payments to foreign persons . ( 2 ) Determination of payee and payee's sta- tus . ( i ) In general . ( ii ) Payments to a ...
... foreign persons . ( a ) Purpose and scope . ( b ) General rules of withholding . ( 1 ) Requirement to withhold on payments to foreign persons . ( 2 ) Determination of payee and payee's sta- tus . ( i ) In general . ( ii ) Payments to a ...
Page 63
... foreign inter- mediary has furnished documentation for all of the persons to whom the inter- mediary certificate ... person . ( 3 ) Individual . ( i ) Alien individual . ( ii ) Nonresident alien individual . ( 4 ) Certain foreign ...
... foreign inter- mediary has furnished documentation for all of the persons to whom the inter- mediary certificate ... person . ( 3 ) Individual . ( i ) Alien individual . ( ii ) Nonresident alien individual . ( 4 ) Certain foreign ...
Page 66
... foreign agent . ( 3 ) Notification . ( 4 ) Liability of U.S. withholding ... person . This section provides definitions of terms used in chapter 3 of the ... person or as a foreign person and other relevant characteristics of the payee ...
... foreign agent . ( 3 ) Notification . ( 4 ) Liability of U.S. withholding ... person . This section provides definitions of terms used in chapter 3 of the ... person or as a foreign person and other relevant characteristics of the payee ...
Page 67
... foreign tax exempt organizations and foreign private foundations . ( b ) General rules of withholding— ( 1 ) Requirement to withhold on payments to foreign persons . A withholding agent must withhold 30 - percent of any pay- ment of an ...
... foreign tax exempt organizations and foreign private foundations . ( b ) General rules of withholding— ( 1 ) Requirement to withhold on payments to foreign persons . A withholding agent must withhold 30 - percent of any pay- ment of an ...
Page 68
... foreign person . A U.S. payee is a payee who is a U.S. person . Generally , the determination by a withholding agent of the U.S. or for- eign status of a payee and of its other relevant characteristics ( e.g. , as a ben- eficial owner ...
... foreign person . A U.S. payee is a payee who is a U.S. person . Generally , the determination by a withholding agent of the U.S. or for- eign status of a payee and of its other relevant characteristics ( e.g. , as a ben- eficial owner ...
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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