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" ... personal services) with respect to mines, oil and gas wells and other natural deposits, the term "United States... "
Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ... - Page 151
by United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
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Charitable Trusts: Hearing, Ninety-second Congress, First Session on H.R ...

United States. Congress. House. Committee on the District of Columbia. Subcommittee on Public Health, Welfare, Housing, and Youth Affairs - 1972 - 50 pages
...for Federal tax purposes, in order to conform to the requirements of section 508 (e) of the Federal Internal Revenue Code, as amended by the Tax Reform Act of 1969. This is accomplished by amending Title 21 of the DC Code to add a new chapter relating to charitable...
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Proposed Income Tax Convention Between the United States and Iceland ...

United States. Congress. Senate. Committee on Foreign Relations - 1975 - 12 pages
...convention is similar to that contained in the conventions with Trinidad and Tobago, Belgium and Norway, and to that provided in the Internal Revenue Code...mines, oil and gas wells, and other natural deposits. In practical operation, however, the applicability of the provision usually will be similarly restricted....
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Proposed Income Tax Convention Between the United States and Poland ...

United States. Congress. Senate. Committee on Foreign Relations - 1975 - 10 pages
...convention is similar to that contained in the conventions with Trinidad and Tobago. Belgium, and Norway and to that provided in the Internal Revenue Code (as amended by the Tax Eeform Act of 1969) , except that under the Code the continental shelf definitions apply only with...
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Government patent policies: institutional patent agreements : hearings ...

United States. Congress. Senate. Select Committee on Small Business. Subcommittee on Monopoly and Anticompetitive Activities - 1978
...undersigned corporations comprise a "controlled group of corporations" within the meaning of Section 1561 of the Internal Revenue Code, as amended by the Tax Reform Act of 1969. Wisconsin Alumni Research Foundation owns 100% of the outstanding shares of each of the other corporations...
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Minor tax bills: hearing before the Subcommittee on Select Revenue Measures ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1980 - 72 pages
...restrictions on the use of mailing addresses would be corrected by HR 4155. I am advised that the language in the Internal Revenue Code, as amended by the Tax Reform Act of 1976, precludes providing mailing addresses to agents or organizations acting for the Federal Government...
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Minor tax bills: hearing before the Subcommittee on Select Revenue Measures ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1980 - 72 pages
...restrictions on the use of mailing addresses would be corrected by HR 4155. I am advised that the language in the Internal Revenue Code, as amended by the Tax Reform Act of 1976, precludes providing mailing addresses to agents or organizations acting for the Federal Government...
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Reports of the Tax Court of the United States, Volume 80

United States. Tax Court - 1983
...principal of the trust estate in order to comply with section 4942 or with any other provisions of the Internal Revenue Code, as amended by the Tax Reform Act of 1969. On August 15, 1974, following the issuance of section 53.4942(a)-2(e), Foundation Excise Tax Regs.,...
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Reports of the Tax Court of the United States, Volume 100

United States. Tax Court - 1993
...chapter (including sections 861(a)(3) and 862(a)(3) in the case of the performance of personal services) with respect to mines, oil and gas wells, and other natural deposits (1) the term "United States" when used in a geographical sense includes the seabed and subsoil...
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Income Tax Regulations: Winter 2008 Edition

CCH Tax Law Editors - 2008 - 1170 pages
...861(a)(3), 862(a)(3), 1441, 3402, or other provisions dealing with the performance of personal services), with respect to mines, oil and gas wells, and other natural deposits (1) United States and possession of the United States. The terms "United States" and "possession...
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