Section 78
Section 78 1 provides that in the circumstances subsequently set out the court may refuse to allow evidence on which the prosecution proposes to rely to be given emphasis added.
Section 78. 31 1964 and in respect of any distribution received by a domestic corporation before jan. Section applicable in respect of any distribution received by a domestic corporation after dec. If a domestic corporation chooses to have the benefits of subpart a of part iii of subchapter n relating to foreign tax credit for any taxable year an amount equal to the taxes deemed to be paid by such corporation under section 902 a relating to credit for corporate stockholder in.
The proposed regulations modify this rule to provide that a 78 gross up is not however considered to be a dividend for purposes of 245a. Prior to amendment text read as follows. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system.
Section 78 gross up as a dividend the existing regulations treat the 78 gross up as a dividend for various tax purposes. 31 1962 but only to the extent that such distribution is made out of the accumulated profits of a foreign corporation for a taxable year. Property rental listings directly to public housing authority maximize rental listing exposure.
Section 78 law of property act 1925 practical law primary source 6 508 2549 approx. Selection process means the procedures practices and activities used by the appointing power to appoint and promote employees in the state civil service and includes the phases of recruitment examination establishment of eligible lists screening and rating of a candidate s qualifications the hiring process and any required probationary period. Internal revenue code 78.
There are 67 active homes for sale in section 78 neighborhood which spend an average of 174 days on the market. Some of the hottest neighborhoods near section 78 are south gulf cove section 87.