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- 26 CFR §1.661(c)-2Illustration of the provisions of section 661.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
income included in distributable net income. (e) The taxable income of the trust is $11,375 computed as follows: Rental income $20,000 Dividends ($10,000 less $50 exclusion ... Trustee's commissions 4,000 Charitable contributions 8,000 Distributions to A 11,475 Personal exemption 100 28,575 Taxable income 11,375 In computing the taxable income
- 26 CFR §1.1462-1Withheld tax as credit to recipient of income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
trust is subject to the taxes imposed by section 1, 2, 3, or 11 upon any portion of the income received from a foreign trust, the part of any amount
- 26 CFR §1.381(c)(11)-1Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Carryover requirement. Section 381(c)(11) provides that, for purposes of determining amounts deductible under section 404 for any taxable year, the acquiring corporation shall be considered after the date ... bonus, or profit-sharing plan. (b) Nature of carryover. (1) Primarily, section 381(c)(11) and this section apply to the amount of any unused deductions or excess contributions carryovers
- 26 CFR §301.9100-8Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Section of act Section of code Description of election Availability of election 1002 (a)(11)(A) 168(b)(2) Election to depreciate property using the 150 percent declining balance method ... obligation Available for qualified buildings placed in service after December 31, 1986. 1005(c)(11) 469,163 Election to treat certain carryovers of disallowed investment interest expense as passive activity
- 26 CFR §301.6211-1Deficiency defined.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
imposed by subtitle A of the Code, the estate tax imposed by chapter 11, subtitle B, of the Code, the gift tax imposed by chapter 12, subtitle ... income tax imposed by subtitle A, the estate tax imposed by chapter 11, the gift tax imposed by chapter 12, or any excise tax imposed by chapter
- 26 CFR §1.269-5Time of acquisition of control.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
illustrated by the following example. Example. Corporation L files a petition under chapter 11 of the Bankruptcy Code on January 5, 1987. A creditors' committee is formed. On February
- 26 CFR §1.170A-9Definition of section 170(b)(1)(A) organization.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
manner similar to campaigns conducted by a community chest or united fund. Paragraph (f)(11) of this section provides rules for determining the extent to which separate trusts or funds ... prevented from qualifying as component parts of a community trust by paragraph (f)(11) of this section. (11) Community trusts; requirements for treatment as a single entity —(i) General rule
- 26 CFR §1.187-1Amortization of certain coal mine safety equipment.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
other than that prescribed in this section shall be permitted on or after August 11, 1971. A taxpayer who does not elect in the manner prescribed in this section ... such deductions. In the case of a taxpayer who has elected prior to August 11, 1971 the statement required by subparagraph (1) of this paragraph shall be attached
- 26 USC §6655Failure by corporation to pay estimated income taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
months", and (III) subclause (IV) of subparagraph (A)(i) shall be applied by substituting "11 months" for "9 months". (iii) An election under clause (i) or (ii) shall apply ... means the excess of— (A) the sum of— (i) the tax imposed by section 11 or subchapter L of chapter 1, whichever applies, (ii) the tax imposed by section
- 26 CFR §301.6501(d)-1Request for prompt assessment.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
decedent may be liable, other than the estate tax imposed by chapter 11 of the Code, or (2) A corporation which is contemplating dissolution, is in the process of dissolution
- 26 CFR §31.0-2General definitions and use of terms.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Security Act. See also § 301.7701-11 of this chapter (Regulations on Procedure and Administration). (11) Identification number means the identifying number of an employer assigned, as the case ... provisions of the Internal Revenue Code of 1939 by Treasury Decision 4885, approved February 11, 1939 (26 CFR (1939) 1943 Cum. Supp., p. 5876), together with any amendments to such
- 26 CFR §1.404(a)-10Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
file a consolidated return: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 ... earnings and profits (column 4 minus column 8). (10) Proportion of make-up contribution. (11) Make-up contribution
- 26 CFR §1.1092(b)-1TCoordination of loss deferral rules and wash sale rules (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
short positions. On December 10, 1985, A disposes of the short position at an $11 loss, at which time there is $5 of unrealized gain in the offsetting long position ... unrecognized gain in the offsetting long position. Under these circumstances, $5 of the $11 loss will be disallowed for 1985 because there is $5 of unrecognized gain in the offsetting
- 26 CFR §31.3401(a)-3Amounts deemed wages under voluntary withholding agreements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
services performed in Puerto Rico by citizens of the United States), section 3401(a)(11) (relating to remuneration other than in cash for service not in the course of employer
- 26 CFR §20.2014-2“First limitation”.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Value of bonds 50,000 Total value 70,000 Tax (16 percent rate) 11,200 Inheritance tax of son: Value of stock 60,000 Value of bonds $30,000 Total ... factor D of the ratio stated at § 20.2014−2(a)) × ($11,200 + $14,400) (factor B of the ratio stated at § 20.2014-2(a)) = $12,800 (b) If a foreign
- 26 CFR §1.163(d)-1Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
portion of qualified dividend income, as defined in section 1(h)(11)(B), into account as investment income. As a consequence, the net capital gain and qualified dividend income taken
- 26 CFR §1.528-6Expenditure test.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Replacement of common buildings, facilities, air conditioning, etc; (10) Insurance premiums on association property; (11) Accountant's fees; (12) Improvement of private property to the extent it is association property
- 26 USC §2642Inclusion ratioFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
subsection (a) shall be its value as finally determined for purposes of chapter 11; except that, if the requirements prescribed by the Secretary respecting allocation of post-death changes ... property for purposes of subsection (a) shall be its value for purposes of chapter 11 in the estate of such spouse. (c) Treatment of certain direct skips which are nontaxable
- CC RI 22-10Periodo libre le Impuesto Sobre Ventas y Uso por regreso a la escuela para el año fiscal 2022-2023Puerto RicoCarta circularVigencia: 2022-06-01
medianoche del viernes, 15 de enero de 2023 y concluirá a las 11:59 p.m. del sábado, 16 de enero de 2023.” Debió decir: “El segundo periodo comenzará ... medianoche del viernes, 13 de enero de 2023 y concluirá a las 11:59 p.m. del sábado, 14 de enero de 2023.” GOBIERNO DE PUERTO RICO
- 26 CFR §1.121-5Suspension of 5-year period for certain members of the uniformed services and Foreign Service.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
rule of law by filing an amended return before November 11, 2004. (d) Example. The provisions of this section are illustrated by the following example: Example. B purchases a house