Search - 德国民法典第1993条

Filter by Type:

Results 31 - 40 of 317 for 德国民法典第1993条
Technical Interpretation - External summary

17 May 1993 T.I. (Tax Window, No. 31, p. 4, ¶2510) -- summary under Article 4

17 May 1993 T.I. (Tax Window, No. 31, p. 4, ¶2510)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Tax-exempt entities are resident in the jurisdiction in which they are organized. ...
Technical Interpretation - External summary

26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637) -- summary under Person

26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)-- summary under Person Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Person "Person" as used in Part II of the Regulations includes a non-resident person. ...
Technical Interpretation - External summary

26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637) -- summary under Subsection 200(1)

26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)-- summary under Subsection 200(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(1) "Person" as used in Part II of the Regulations includes a non-resident person. ...
Technical Interpretation - External summary

29 October 1992 T.I. 922997 (September 1993 Access Letter, p. 414, ¶C56-252) -- summary under Paragraph 56(1)(d)

29 October 1992 T.I. 922997 (September 1993 Access Letter, p. 414, ¶C56-252)-- summary under Paragraph 56(1)(d) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(d) Discussion of structured settlement by a self-insurer. ...
Technical Interpretation - External summary

8 January 1993 T.I. (Tax Window, No. 28, p. 22, ¶2365) -- summary under Subsection 23(1)

8 January 1993 T.I. (Tax Window, No. 28, p. 22, ¶2365)-- summary under Subsection 23(1) Summary Under Tax Topics- Income Tax Act- Section 23- Subsection 23(1) S.23(1) will apply to land inventory ...
Technical Interpretation - External summary

3 April 1992 T.I. 9206128 (May 1993 Access Letter, p. 191, ¶C9-264) -- summary under Paragraph 18(1)(h)

3 April 1992 T.I. 9206128 (May 1993 Access Letter, p. 191, ¶C9-264)-- summary under Paragraph 18(1)(h) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) Amounts paid for the services of a call girl are not deductible. ...
Technical Interpretation - External summary

31 March 1993 T.I. (Tax Window, No. 29, p. 11, ¶2441) -- summary under Subsection 104(5.6)

31 March 1993 T.I. (Tax Window, No. 29, p. 11, ¶2441)-- summary under Subsection 104(5.6) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(5.6) Re situation where one trust is a beneficiary of another. ...
Technical Interpretation - External summary

1993 External T.I. 9335545 F - Sub — 256(2) and T2144 -- summary under Subsection 256(2)

1993 External T.I. 9335545 F- Sub — 256(2) and T2144-- summary under Subsection 256(2) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(2) Re RC's requirements for acceptance of a late-filed Form T2144. ...
Technical Interpretation - External summary

9 February 1993 T.I. (Tax Window, No. 29, p. 3 ¶2436) -- summary under Qualified Small Business Corporation Share

9 February 1993 T.I. (Tax Window, No. 29, p. 3 ¶2436)-- summary under Qualified Small Business Corporation Share Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share Unless a corporation's business includes the lending of money, a loan receivable from the son of a controlling shareholder will not qualify as an asset used principally in the active business. ...
Technical Interpretation - External summary

4 February 1993 T.I. (Tax Window, No. 29, p. 20, ¶2435) -- summary under Income-Producing Purpose

4 February 1993 T.I. (Tax Window, No. 29, p. 20, ¶2435)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose Premiums paid by a corporation for accidental death and dismemberment insurance policies covering its directors and shareholders will not be deductible to it. ...

Pages