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, 1968 |
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Common terms and phrases
15 percent annuities application Article VII Belgian Congo Belgium calendar citizen commercial profits Commissioner of Internal competent authorities Contracting Party deemed dends derived from sources divi dividends paid domestic corporation engaged in trade entity estate or trust excess tax withheld exempt from United fiduciary filed Finland Finnish foreign corporation Form gross income income tax interest paid Internal Revenue Code Internal Revenue Service Ireland items of income letter of notification means nent establishment Netherlands corporation nonresident alien individual Northern Ireland notify the withholding owner paragraph partnership payment period permanent establishment personal services poration present Convention provisions of Article rate of tax rate of United real property reduced rate rentals Ruanda-Urundi spect subject to United tax was withheld taxable years beginning taxation taxpayer term United territory tion trade or business United Kingdom tax United States corporation United States dollars United States enterprise United States tax vention withholding agent withholding of United
Popular passages
Page 210 - 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 186 - 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 211 - 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 Copyright Office, Library of Congress Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Materials Service Defense Supply Agency Delaware River Basin Commission...
Page 122 - 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.
Page 142 - 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 50 - Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or 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 person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention. No information shall be...
Page 81 - 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 213 - ... Shipping Authority Mines, Bureau of Monetary Offices, Treasury Department Narcotics, Bureau of National Aeronautics and Space Administration Federal Procurement Regulations System National Bureau of Standards National Capital Housing Authority National Capital Transportation Agency National...
Page 67 - annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Page 91 - States in the determination of the tax 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.