1375 resultados — página 12 de 69

• CC RI 25-01Límites aplicables para el año 2025 a planes de retiro cualificados bajo la sección 1081.01(a) del Código de Rentas Internas de Puerto Rico de 2011, según enmendado
  Puerto RicoCarta circularVigencia: 2025-01-23

  Anuales pagaderos a participantes en planes de pensión de beneficios definidos (Sección 1081.01(a)(11)(A)(i) del Código) – $280,000.  Límite en Aportaciones Anuales aplicables a las cuentas ... participantes en planes de aportaciones definidas (Sección 1081.01(a)(11)(B)(i) del Código) – $70,000. Carta Circular de Rentas Internas Núm. 25-01 22 de enero de 2025 Página

• 26 CFR §1.736-1Payments to a retiring partner or a deceased partner's successor in interest.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  property described in section 736(b). Since the basis of A's interest is $11,000 ($10,000 plus $1,000, his share of partnership liabilities), he will realize ... capital gain of $1,000 ($12,000 minus $11,000) from the disposition of his interest in partnership property. The remaining $18,000 ($30,000 minus $12,000) will constitute

• 26 CFR §1.6418-1Transfer of eligible credits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amounts for which the requirements under section 45(b)(7)(A)(8), (9), and (11) are satisfied. (iii) In the case of a section 45Q credit, the increased credit amounts ... credit amounts for which the requirements under section 45Y(g)(7), (9), (10), and (11) are satisfied. (vii) In the case of a section 45Z credit, the increased credit amounts

• 26 CFR §1.466-1Method of accounting for the redemption cost of qualified discount coupons.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  initial opening balance in the suspense account on January 1, 1979 would be $11 (that is, the largest dollar amount of qualified coupon redemption costs in the pertinent years ... taxable year are less than the opening balance in the suspense account ($11) the taxpayer must reduce the suspense account balance by the difference ($4). The taxpayer is also allowed

• 26 CFR §54.4975-11“ESOP” requirements.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  options and to buy-sell or similar arrangements, and in § 54.4975-7(b) (10), (11), and (12), relating to put options. (ii) “Nonterminable” protections and rights. The terms ... fail to be nonterminable merely because they are not exercisable under § 54.4975-7(b) (11) and (12)(ii). For example, if, after a plan ceases to be an ESOP, securities

• CC RI 26-03Límites aplicables para el año 2026 a Planes de Retiro Cualificados bajo la sección 1081.01(a) del Código de Rentas Internas de Puerto Rico de 2011, según enmendado
  Puerto RicoCarta circularVigencia: 2026-02-20

  Anuales pagaderos a participantes en planes de pensión de beneficios definidos (Sección 1081.01(a)(11)(A)(i) del Código) – $290,000. • Límite en Aportaciones Anuales aplicable a las cuentas ... participantes en planes de aportaciones definidas (Sección 1081.01(a)(11)(B)(i) del Código) – $72,000. • Límite en Compensación Anual aplicable para el cómputo de beneficios bajo planes de retiro

• 26 USC §108Income from discharge of indebtedness
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  part) of indebtedness of the taxpayer if— (A) the discharge occurs in a title 11 case, (B) the discharge occurs when the taxpayer is insolvent, (C) the indebtedness discharged ... evidenced in writing before January 1, 2026. (2) Coordination of exclusions (A) Title 11 exclusion takes precedence Subparagraphs (B), (C), (D), and (E) of paragraph (1) shall not apply

• 26 CFR §1.401(a)-21Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Facts —(A) Facts involving using the alternative method to deliver a section 411(a)(11) notice via e-mail. Plan B, a qualified plan, permits participants to request benefit distributions ... Internet Web site, the plan administrator provides Participant K with a section 411(a)(11) notice in an attachment to an e-mail. Plan B sends the e-mail with

• 26 CFR §1.1001-2Discharge of liabilities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  liability and the proportionate share of which of the interest held by T is $11,000. Since prior to the renunciation C was the owner of the entire trust ... independent of its grantor C. On the transfer, C's share of partnership liabilities ($11,000) is treated as money received. Accordingly, C's amount realized is $11

• 26 CFR §1.170A-17Qualified appraisal and qualified appraiser.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Qualified appraisal —(1) Definition. For purposes of section 170(f)(11) and § 1.170A-16(d)(1)(ii) and (e)(1)(ii), the term qualified appraisal means an appraisal document ... each item of property for which an appraisal is required under section 170(f)(11)(C) and (D) and paragraph (d) or (e) of § 1.170A-16 and that

• 26 CFR §1.3-1Application of optional tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Example 2. If B has, as his only income for 1970, a salary of $11,600 and his spouse has no gross income, then B's adjusted gross income ... 11,600 (not $11,600 reduced by exemptions of $1,250) and he is not for such year, entitled to pay his tax under section 3. If, however

• 26 CFR §1.162-19Capital contributions to Federal National Mortgage Association.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  FNMA on October 17, 1960. The FNMA purchase price was $11,500. A's basis for the mortgage paper was $10,500. In accordance with the terms of the contract ... mortgage paper is $875 computed as follows: Amount realized in FNMA purchase price $11,500 A's basis in mortgage paper $10,500 Purchase and marketing

• 26 USC §196Deduction for certain unused business credits
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  small employer pension plan startup cost credit determined under section 45E(a), (11) the biodiesel fuels credit determined under section 40A(a), (12) the low sulfur diesel fuel production credit

• CC RI 22-01Límites aplicables para el año 2022 a planes de retiro cualificados bajo la sección 1081.01(a) del Código de Rentas Internas de Puerto Rico de 2011, según enmendado
  Puerto RicoCarta circularVigencia: 2022-01-14

  Anuales pagaderos a participantes en planes de pensión de beneficios definidos (Sección 1081.01(a)(11)(A)(i) del Código) – $245,000.00.  Límite en Aportaciones Anuales aplicables a las cuentas ... participantes en planes de aportaciones definidas (Sección 1081.01(a)(11)(B)(i) del Código) – $61,000.00. Carta Circular de Rentas Internas Núm

• CC RI 24-01Límites aplicables para el año 2024 a Planes de Retiro Cualificados bajo la Sección 1081.01(A) del Código de Rentas Internas de Puerto Rico de 2011, según enmendado
  Puerto RicoCarta circularVigencia: 2024-01-31

  Anuales pagaderos a participantes en planes de pensión de beneficios definidos (Sección 1081.01(a)(11)(A)(i) del Código) – $275,000. • Límite en Aportaciones Anuales aplicables a las cuentas ... participantes en planes de aportaciones definidas (Sección 1081.01(a)(11)(B)(i) del Código) – $69,000. Carta Circular de Rentas Internas Núm. 24-01 30 de enero de 2024 Página

• 26 CFR §20.2207A-1Right of recovery of estate taxes in the case of certain marital deduction property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  total Federal estate tax (including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that has been paid, exceeds the total Federal estate ... including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that would have been paid if the value of the property includible

• 26 CFR §1.1400L(b)-1Additional first year depreciation deduction for qualified New York Liberty Zone property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  real property destroyed or condemned, as a result of the terrorist attacks of September 11, 2001. Property is treated as replacing destroyed or condemned property if, as part ... structure was destroyed or condemned as a result of the terrorist attacks of September 11, 2001. Otherwise, the real property is considered damaged real property. For example, if certain structural

• 26 CFR §301.6871(b)-1Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  court of competent jurisdiction or (where approval is required by the Bankruptcy Act, 11 U.S.C. chapters 1-14) the approval of a petition of, or the approval of a petition

• Código PR §1115.04Atribución de Partidas a los Accionistas de la Corporación de Individuos
  Puerto RicoSección de código

  partidas cuya consideración por separado se requiere bajo otros párrafos de este apartado; y (11) otras partidas de ingreso, ganancias, pérdidas, deducciones o créditos, según el Secretario establezca mediante reglamentos ... monto total de las partidas (1) a la (5) y (9) a la (11) del apartado (a). (c) Opción para Tratar Ciertas Partidas como Ingreso Ordinario o Pérdida Ordinaria

• 26 CFR §1.15-1Changes in rate during a taxable year.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year. For example, the normal tax on corporations under section 11(b) was decreased from 30 percent to 22 percent in the case of a taxable year beginning after ... year of a corporation beginning on January 1, 1964, would be computed under section 11(b) at the new rate without regard to section 21. However, for any taxable year