Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
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Page 8
... Foreign branch assets and liabilities ; exchange fluctuation . A domestic corporation may compute the income or loss from its foreign branch op- eration by using the " net worth " or " bal- ance sheet " method , recording noncurrent ...
... Foreign branch assets and liabilities ; exchange fluctuation . A domestic corporation may compute the income or loss from its foreign branch op- eration by using the " net worth " or " bal- ance sheet " method , recording noncurrent ...
Page 9
... foreign branch income or loss ; exchange fluctuation . Funds required to be furnished by a do- mestic bank to its foreign branch as capital , capital reserve , or legal reserve , used by the branch as current assets , must be included ...
... foreign branch income or loss ; exchange fluctuation . Funds required to be furnished by a do- mestic bank to its foreign branch as capital , capital reserve , or legal reserve , used by the branch as current assets , must be included ...
Page 16
... Foreign corporations ( See : Controlled foreign corporations ; Withholding ) Foreign countries ( See : Foreign tax credit ) Foreign exchange and currency 216.30 Conversion into U.S. dollars ; branch assets and liabilities . A domestic ...
... Foreign corporations ( See : Controlled foreign corporations ; Withholding ) Foreign countries ( See : Foreign tax credit ) Foreign exchange and currency 216.30 Conversion into U.S. dollars ; branch assets and liabilities . A domestic ...
Page 17
... foreign country are deposited in that coun- try and periodically transferred to him in the U.S. should , before ... branch ; accounting method . Funds required to be furnished by a do- mestic bank to its foreign branch as capital ...
... foreign country are deposited in that coun- try and periodically transferred to him in the U.S. should , before ... branch ; accounting method . Funds required to be furnished by a do- mestic bank to its foreign branch as capital ...
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Common terms and phrases
54 Code accrual method affiliated group amending its returns amount bankruptcy beneficiary candidate or officeholder carried back carryback carrying charges incurred cash method charitable contribution charitable organization clude Commodity Credit Corporation Consolidated returns controlled foreign corporation corporation's Crop shares deducting the expenses depreciation determination letters domestic parent ductible employee employment seniority rights employment tax purposes Exempt organizations fair market value farmer-landlord feed lot operator financial conformity requirements foreign branch foreign tax credit gross income income tax incurred on machinery Index Digests interest law firm inventory Investment credit liability insurance policy LIFO loan lump-sum payment manufacturing method of accounting Namibian NLRB award Nonacq precluded from amending preferred stock Proc professional corporation provisions of section public interest law purchase Qualified export returns for open specific subject headings spect stock broker subsidiaries tax liability taxable status taxable year received taxpayer timber trust U.S. dollars wages for employment