The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1968 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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Common terms and phrases
15 percent annuities application Article VI Article VII Article XI Belgian Congo Belgium calendar citizen commercial profits Commissioner of Internal competent authorities Contracting Party coupon bond interest deemed dends derived from sources dividends paid domestic corporation engaged in trade entity estate or trust excess tax withheld exempt from United Federal fiduciary filed Finland Finnish foreign corporation Form gross income income tax Internal Revenue Code items of income labor or personal letter of notification means ment nent establishment Netherlands nonresident alien individual Northern Ireland Norway notify the withholding owner Pakistan paragraph partnership payment permanent establishment personal services poration present Convention provisions of Article rate of tax rate of United real property reduced rate resident or corporation spect Switzerland tax at source tax imposed tax was withheld taxable years beginning taxpayer territory tion trade or business United States corporation United States dollars United States tax vention withholding agent withholding of United
Popular passages
Page 403 - System Automotive Agreement Adjustment Assistance Board Blind-Made Products, Committee on Purchases of Budget, Bureau of Business and Defense Services Administration Business Economics, Office of Canal Zone Regulations Census Bureau Children's Bureau Civil Aeronautics Board Civil Defense Office, Office of the Secretary of the Army Civil Rights Commission Civil Service Commission International Organizations Employees Loyalty Board Coast Guard Federal Procurement Regulations System Title and Subtitle...
Page 393 - Selected Presidential Documents V Executive Office of the President Title 4 — Accounts I General Accounting Office II Federal Claims Collection Standards (General Accounting Office — Department of Justice) Title 5 — Administrative Personnel I Civil Service Commission III Bureau of the Budget IV Civil Service Commission (Equal Employment Opportunity) V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National...
Page 404 - Commercial Fisheries, Bureau of Committee on Purchases of Blind-Made Products Commodity Credit Corporation Commodity Exchange Authority Commodity Exchange Commission Community Facilities Administration Comptroller of the Currency, Bureau of Consumer and Marketing Service...
Page 315 - Convention or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention. No information as aforesaid shall be exchanged which would disclose any trade, business,...
Page 191 - State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions have accrued to one of the enterprises, but by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Page 109 - permanent establishment" when used with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties...
Page 184 - Convention or for the prevention of fraud or the like in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the •, abject of the present Convention. No information shall be exchanged which would disclose any trade, business, industrial or professional secret or any trade process.
Page 46 - SEC. 7805. Rules and regulations — (a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
Page 220 - Imposed by such State. (3) Should any difficulty or doubt arise as to the Interpretation or application of the present Convention, or Its relationship to Conventions between one of the contracting States and any other State, the competent authorities of the contracting States may settle the question by mutual agreement.