FOREIGN ESTATE definition

FOREIGN ESTATE means an estate the income of which, from sources outside the United States which are not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income for United States federal income tax purposes.
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FOREIGN ESTATE. FOREIGN PERSON", "AFFILIATE" of a "FOREIGN PERSON" or a "UNITED STATES INTERMEDIARY" of a "FOREIGN PERSON" within the meaning of IRC Sections 897 and 1445, the Foreign Investments in Real Property Tax Act of 1980, the International Foreign Investment Survey Act of 1976, the Agricultural Foreign Investment Disclosure Act of 1978, or the regulations promulgated pursuant to such Acts or any amendments to such Acts.
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FOREIGN ESTATE means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under the income tax section of the US Internal Revenue Code. Definition of a foreign trust
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Examples of FOREIGN ESTATE in a sentence

  • At the end of this step, we have a sets of karaka frames corresponding to each verb instance in the treebank.

  • Borrower is not a "FOREIGN CORPORATION," "FOREIGN PARTNERSHIP," "FOREIGN TRUST," or "FOREIGN ESTATE," as those terms are defined in the Internal Revenue Code and the regulations promulgated thereunder.


More Definitions of FOREIGN ESTATE

FOREIGN ESTATE or ‘foreign trust’ means any estate or
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Related to FOREIGN ESTATE

  • Foreign vehicle means every motor vehicle, trailer, or semitrailer that is brought into the

  • Foreign entity means an entity other than a domestic entity.

  • Foreign Air Carrier means any air carrier which is not a U.S. Air Carrier and which performs maintenance, preventative maintenance and inspections for the Aircraft, Airframe and/or any Engine or engine to standards which are approved by, or which are substantially equivalent to those required by, the Federal Aviation Administration, the Civil Aviation Authority of the United Kingdom, the Direction Generale de l'Aviation Civile of the French Republic, the Luftfahrt Bundesamt of the Federal Republic of Germany, the Rijflauchtraatdienst of the Kingdom of the Netherlands, the Ministry of Transportation of Japan or the Federal Ministry of Transport of Canada (and any agency or instrumentality of the applicable government succeeding to the functions of any of the foregoing entities).

  • foreign vessel means any vessel other than a coastal vessel.

  • Qualified agricultural property means that term as defined in section 1211 of the revised school code, MCL 380.1211.

  • local municipality means a municipality that shares municipal executive and legislative authority in its area with a district municipality within whose area it falls, and which is described in section 155(1) of the Constitution as a category B municipality;

  • Foreigner means a person who is not a citizen of the Republic of South Africa as defined in the South African Citizenship Act, Act Number 88 of 1995, as amended, which Act is available on the Website;

  • foreign national means the following:

  • Commercial real estate means real estate or an interest in real estate that is not any of the following:

  • Foreign with respect to an entity, means an entity governed as to its internal affairs by the law of a jurisdiction other than this state.

  • SDA municipality means a municipality in which an SDA

  • Real Estate Business means homebuilding, housing construction, real estate development or construction and the sale of homes and related real estate activities, including the provision of mortgage financing or title insurance.

  • Agricultural property means property that is used primarily for agricultural purposes but, without derogating from section 9 of the Act, excludes any portion thereof that is used commercially for the hospitality of guests, and excludes the use of the property for the purpose of eco-tourism or for the trading in or hunting of game;

  • Qualified Foreign Entity means a corporation, trust, association or partnership organized outside the

  • Foreign Assets means any of the Portfolios' investments (including foreign currencies) for which the primary market is outside the United States and such cash and cash equivalents as are reasonably necessary to effect the Portfolios' transactions in such investments.

  • Foreign market vehicle means any motor vehicle originally manufactured outside the United States,

  • foreign ship means a ship which—

  • District Property means all property owned by the District including, but not limited to, the Amenity Centers, common areas, parking lots and ponds.

  • Foreign end product means an end product other than a domestic end product.

  • Foreign Investment means any investment made by a person resident outside India on a repatriable basis in capital instruments of an Indian company or to the capital of an LLP;

  • Foreign terrorist organization means an organization designated as a foreign terrorist organization by the United States secretary of state as authorized by 8 U.S.C. Section 1189.

  • Qualified airport authority means an airport authority

  • The Municipality means Mossel Bay Municipality.

  • Distressed municipality means a municipality that is qualified

  • Regulated motor vehicle surface means any of the following, alone or in combination:

  • Participating Municipality means a municipality that is designated by or under the Act as a participating municipality in a conservation authority.