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• 26 CFR §1.852-3Investment company taxable income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  interest (provided by section 242) for purposes of computing the normal tax under section 11; (d) The deduction for dividends paid (as defined in section 561) shall be allowed

• 26 USC §6324ASpecial lien for estate tax deferred under section 6166
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  date prescribed by section 6151(a) for payment of the tax imposed by chapter 11 and shall be determined by taking into account any encumbrance such as a lien under ... date prescribed by section 6151(a) for payment of the tax imposed by chapter 11). (2) Required interest amount The term "required interest amount" means the aggregate amount of interest

• 26 CFR §31.6001-5Additional records in connection with collection of income tax at source on wages.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  respect to which no income tax is withheld by reason of § 31.3402(j)-1. (11) [Reserved] (12) In the case of the employer for whom services are performed, with respect ... such tips amount to less than $20 for any calendar month. See §§ 31.3401(a)(11)-1 and 31.3401(a)(16)-1, respectively. (b) The employer shall keep records

• 26 CFR §420.0-1Certain existing plans may elect new provisions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Code made by sections 1011, 1012, 1013, 1015, 1016(a) (1) through (11) and (13) through (27), 1021, and 1022(b) of the Employee Retirement Income Security

• 26 CFR §1.167(b)-2Declining balance method.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11 ... 11

• 26 CFR §1.167(b)-1Straight line method.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11,000 18.67 2,054 1958 10,000 2,000 8,000 9,000 18.67 1,680 1959 8,000 10,000 4,000 14,000 11 ... 11,000 18.67 2,054 Corresponding Depreciation Reserve Account Year Depreciation reserve Jan. 1 Depreciation allowable Current retirements Salvage realized Depreciation reserve

• 26 CFR §20.2056A-1Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  surviving spouse is a resident only if the spouse is a resident under chapter 11 of the Internal Revenue Code. See § 20.0-1(b)(1). The status of the spouse ... treaty and the marital deduction under the QDOT provisions of section 2056A and chapter 11 of the Internal Revenue Code with respect to the remainder of the marital property that

• 26 USC §854Limitations applicable to dividends received from regulated investment company
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Capital gain dividend For purposes of section 1(h)(11) (relating to maximum rate of tax on dividends) and section 243 (relating to deductions for dividends received by corporations ... term "qualified dividend income" has the meaning given such term by section 1(h)(11

• 26 CFR §301.6905-1Discharge of executor from personal liability for decedent's income and gift taxes.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  discharge of the executor from personal liability for estate taxes imposed by chapter 11 of the Code, see section 2204 and the regulations thereunder

• 26 USC §15Effect of changes
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  involves a change in the highest rate of tax imposed by section 1 or 11(b), any reference in this chapter to such highest rate (other than in a provision

• 26 CFR §1.904(b)-2Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  applied by using the language “section 55(b)(1)(B)” instead of “section 11(b)”. (c) Effective date. This section shall apply to taxable years beginning after July

• CC RI 22-04Radicación de la Planilla de Contribución sobre Ingresos de Individuos Correspondiente al año Contributivo 2021
  Puerto RicoCarta circularVigencia: 2022-02-11

  11 de febrero de 2022 CARTA CIRCULAR DE RENTAS INTERNAS NÚM. 22-04 (“CC RI 22-04”) ATENCIÓN: INDIVIDUOS Y ESPECIALISTAS EN PLANILLA ASUNTO: RADICACIÓN DE LA PLANILLA DE CONTRIBUCIÓN ... mismos. Carta Circular de Rentas Internas Núm. 22-04 (“CC RI 22-04”) 11 de febrero de 2022 Página 2 Por su parte, los Especialistas en Planillas, Declaraciones o Reclamaciones

• 26 CFR §1.1031(d)-1Property acquired upon a tax-free exchange.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  recognized ($2,500), which results in a basis for the property received of $11,000. This basis of $11,000 is allocated between the automobile and the real estate received ... transferred has an adjusted basis of $10,000 and a fair market value of $11,000. The stock transferred has an adjusted basis of $4,000 and a fair market

• 26 CFR §1.6662-9Inconsistent estate basis reporting.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  initial basis in the house under section 1016(a). In year 11, T sold the house to an unrelated third party for $650,000. On T's return, T claims

• 26 USC §1351Treatment of recoveries of foreign expropriation losses
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  recovery, by a domestic corporation subject to the tax imposed by section 11 or 801, of a foreign expropriation loss sustained by such corporation and only if such corporation ... subject to the tax imposed by section 11 or 801, as the case may be, for the year of the loss and elects to have the provisions of this section

• CC RI 21-17Centros de Orientación y Preparación de Planillas Seniors 2020
  Puerto RicoCarta circularVigencia: 2021-08-11

  11 de agosto de 2021 CARTA CIRCULAR DE RENTAS INTERNAS NÚM. 21-17 (“CC RI 21-17”) ATENCIÓN: CONTRIBUYENTES QUE SEAN INDIVIDUOS DE SESENTA (65) AÑOS O MÁS DE EDAD ... Puerto Rico, Carta Circular de Rentas Internas Núm. 21-17 (“CC RI 21-17”) 11 de agosto de 2021 Página 2 (ii) tengan 65 años o más de edad

• 26 CFR §1.401(a)-11Qualified joint and survivor annuities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section), shall not constitute a qualified trust under section 401(a)(11) and this section unless such plan provides that: (i) Unless the election provided in paragraph ... outs. A plan will not fail to satisfy the requirements of section 401(a)(11) and this section merely because it provides that if the present value of the entire

• 26 USC §1239Gain from sale of depreciable property between certain related taxpayers
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  entity which is a related person to such person under paragraph (3), (10), (11), or (12) of section 267(b). (2) Constructive ownership For purposes of this section, ownership shall

• CC RI 26-10Reglas aplicables al Cheque de Alivio Contributivo para los trabajadores y la clase media para el año contributivo 2025 conforme a la Resolución Conjunta 6-2026
  Puerto RicoCarta circularVigencia: 2026-05-20

  Individuo que computa su contribuciÛn normal utilizando el Anejo A2 Individuo: LÌnea 11, Columna A. (iii) Casados que elijan tributar bajo el CÛmputo Opcional (Anejo CO Individuo): LÌnea 11, Parte ... Encasillado 2 de la P·gina 2 de la Planilla 2025; la LÌnea 11, Columna A del Aneo A2 Individuo o la LÌnea 11, Parte II del Anejo CO Individuo

• 26 USC §597Treatment of transactions in which Federal financial assistance provided
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  domestic building and loan association by the Federal Deposit Insurance Corporation pursuant to section 11(f) or 13(c) of the Federal Deposit Insurance Act (or under any other similar