53.4942(a)-2 Computation of undistributed income . .... its character in the hands of the distributee for purposes of computing the tax under section 4940; ......

Income Tax . See also Corporation Tax . Also general taxes management issues. .... which was to receive the undistributed profits of the company as surplus ......

In the absence of such a provision income tax in the hands of non-residents ...... In effect, that means that retained, undistributed income required by the ......

Since 1949 Canada has allowed a tax credit for dividend income . ... divided into undistributed income on hand (UIOH) and capital surplus on hand (CSOH). ......

"This is not the only case where some income or profit free from tax in the hands of a corporation is, nevertheless, taxable to a stockholder upon ......

Certain undistributed profits may be treated as distributed. ...... Act 1971 ;. (ii) section 9(6) and (7) of the Companies Income Tax Act 1979 where the ......

“ Undistributed net income of a trust” means the taxable income of the ...... the income of such trust shall be allocated to this state in the hands of such ......

Part I of the Circular describes an optional method of reporting income , .... called " tax -paid undistributed surplus on hand " or " 1971 capital surplus on ......

following a lengthy debate over repeal of a surtax on undistributed income ,. passed the entire tax bill very late in the afternoon. ......

meant by ‘fiscal domicile’,on the one hand ,and by ‘derived income from’,on ..... undistributed profits to a tax on the company’s undistributed profits,even ......

In 1970 and 1971 , Goodyear Tyre and Rubber Company (Great Britain) Limited (Goodyear ..... To credit Goodyear with taxes paid on undistributed income , ......

In the latter case, the undistributed income from the portion of the trust ..... (2) an income tax or any other tax that is imposed upon the fiduciary or a ......

membership fees, loans from members, undistributed income , and revolving- ... ( 1971 ) of the Income Tax Act and the equity provided by these current tax ......

The federal tax will be 15% or $15000. The New York income tax will be ... (6) Thus, although the retiree later moves to Florida, undistributed trust income ......