Sentences with phrase «more during the taxable year»
A flat tax of 30 percent was imposed on U.S. source capital gains in the hands of nonresident alien individuals physically present in the United States for 183 days or more during the taxable year.
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The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.
Have no more than 50 % of their shares held by five or fewer individuals during the last half of each taxable year.