68 resultados — página 1 de 4

• 26 CFR §1.1402(a)-3Special rules for computing net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  individual's distributive share of the income or loss, described in section 702(a)(9), from any trade or business carrier on by a partnership of which

• 26 CFR §1.703-1Partnership computations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership is required to state separately in its return the items described in section 702(a)(1) through (7) and, in addition, to attach to its return a statement setting ... forth separately those items described in section 702(a)(8) which the partner is required to take into account separately in determining his income tax. See paragraph

• 26 CFR §1.702-2Net operating loss deduction of partner.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership, or incurred in the same manner as incurred by the partnership. See section 702(b) and paragraph (b) of § 1.702-1. To the extent necessary to determine the allowance

• 26 CFR §1.61-13Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general. A partner's distributive share of partnership gross income (under section 702(c)) constitutes gross income to him. Income in respect of a decedent (under section 691) constitutes gross

• 26 USC §703Partnership computations
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  case of an individual except that— (1) the items described in section 702(a) shall be separately stated, and (2) the following deductions shall not be allowed to the partnership

• 26 CFR §1.1402(a)-15Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  option, treat as his distributive share of income described in section 702(a)(9) derived from such trade or business an amount equal to 66 2/3 percent of his distributive ... lieu of the actual amount of his distributive share of income described in section 702(a)(9) from such trade or business, if any. (ii) Distributive share of gross income

• 26 CFR §1.1402(a)-2Computation of net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  distributive share of the income or loss, described in section 702(a)(9), from any trade or business carried on by each partnership of which he is a member ... from self-employment, his distributive share of the income or loss, described in section 702(a)(9), of the partnership for its taxable year ending with or within the taxable

• 26 CFR §1.1402(a)-8Community income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partner's distributive share of the income or loss, described in section 702(a)(9), from a trade or business carried on by a partnership is community income or loss

• 26 CFR §1.1402(a)-1Definition of net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  determined under section 704, of the income (or minus the loss), described in section 702(a)(9) and as computed under section 703, from any trade or business carried

• 26 CFR §1.909-1Definitions and special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  accrued by a partnership, S corporation, estate or trust into account pursuant to section 702(a)(6), section 901(b)(5) or section 1373(a). (4) The term covered person ... date such taxes are taken into account by the partner under sections 702 and 706(a), by the shareholder under section 1373(a), or by the beneficiary under section

• 26 CFR §54.9801-1Basis and scope.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 732, and 733 of the Employee Retirement Income Security

• 26 CFR §1.58-2General rules for conduit entities; partnerships and partners.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership as such is not subject to the minimum tax for tax preferences. Section 702 provides that, in determining his income tax, each partner is to take into account separately ... preference in accordance with subparagraph (2) of this paragraph. (2) Pursuant to section 702, each partner must, solely for purposes of the minimum tax for tax preferences (to the extent

• 26 CFR §1.1402(c)-6Members of certain professions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  none of the distributive shares of the income or loss, described in section 702(a)(9), of such partnership shall be included in computing net earnings from self-employment ... partner must include his distributive share of the income or loss, described in section 702(a)(9), of such partnership in computing his net earnings from self-employment, irrespective

• 26 CFR §1.35-1Partially tax-exempt interest received by individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  treatment of partially tax-exempt interest received by a partnership, see section 702(a)(7). For treatment of such interest received by a common trust fund, see section

• 26 CFR §1.1402(f)-1Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership gross income and the partner's distributive share of income described in section 702(a)(9). See section 1402(a) and § 1.1402(a)-15. If section ... deceased partner, such partner's distributive share of income described in section 702(a)(9) for his last taxable year shall be determined by including therein any amount which

• 26 CFR §54.9801-1TBasis and scope (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 716, 717, 732, and 733 of the Employee Retirement Income Security

• 26 CFR §1.164-2Deduction denied in case of certain taxes.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Stat. 271), section 216 of the National Industrial Recovery Act (48 Stat. 208), section 702 of the Revenue Act of 1934 (48 Stat. 770), Subchapter D, Chapter

• 26 CFR §1.702-1Income and credits of partner.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partner of any item of income, gain, loss, deduction, or credit described in section 702(a)(1) through (8) shall be determined as if such item were realized directly from ... distributive share of partnership taxable income or loss (including items described in section 702(a)(1) through (8)). For example, a partner is required to include his distributive share

• 26 CFR §301.6225-3Treatment of partnership adjustments that do not result in an imputed underpayment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  adjustment to partnership-related item that is required to be separately stated under section 702, the adjustment is taken into account by the partnership in the adjustment year ... separately stated item or a non-separately stated item, as required by section 702. Except as provided in forms, instructions, and other guidance prescribed by the Internal Revenue Service

• 26 USC §704Partner's distributive share
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  partner's distributive share of amounts described in paragraphs (4) and (6) of section 702(a). (B) Exception In the case of a charitable contribution of property whose fair market