some of the exceptions and modifications are specific to only
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and holds mainly real estate. 19 REITs generally receive conduit income
and payment obligations. 32 That provision treats an eligible single-owner DRE as a
the QSub regulation treats a QSub as a corporation for employment and
but the excise tax provision applies to liabilities imposed and
but Regs. 301.7701-2(c)(2)(iv) and (v) should also cover
many states allow an SMLLC and its owner to
even though the distinction may be disregarded for federal and state
the advance and receipt are effected through one or more other persons
and the consolidated return regulations that
use of the DCL could occur in both the U.S. and the
and that NOL might also be used for foreign tax purposes against
the DRE is treated as a separate entity and its income
2004-2 CB 119 (holding that where a domestic corporation and its wholly
and F(X) to denote what appears on the second tape of a