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• 26 CFR §301.7512-1Separate accounting for certain collected taxes.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  subtitle C of the Code in respect of wages or compensation paid after February 11, 1958, for pay periods beginning after such date: (i) The employee tax imposed by section ... taxable payments made, except as otherwise specifically provided in this subparagraph, after February 11, 1958: (i) The taxes imposed by section 4231 (1), (2), and (3) on amounts paid

• CC RI 23-01Límites aplicables para el año 2023 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: 2023-01-13

  Anuales pagaderos a participantes en planes de pensión de beneficios definidos (Sección 1081.01(a)(11)(A)(i) del Código) – $265,000.  Límite en Aportaciones Anuales aplicables a las cuentas ... participantes en planes de aportaciones definidas (Sección 1081.01(a)(11)(B)(i) del Código) – $66,000.  Límite en Compensación Anual aplicable para el cómputo de beneficios bajo planes de retiro

• 26 CFR §1.1402(c)-3Employees.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Federal Insurance Contributions Act (chapter 21 of the Code), by: (1) Section 3121(b)(11), relating to service in the employ of a foreign government (for regulations under section ... 11), see § 31.3121(b)(11)-1 of this chapter); (2) Section 3121(b)(12), relating to service in the employ of an instrumentality wholly owned by a foreign government

• 26 USC §169Amortization of pollution control facilities
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  erection after December 31, 1968. (B) Certain facilities placed in operation after April 11, 2005 In the case of any facility described in paragraph (1) solely by reason of paragraph ... subparagraph (A) shall be applied by substituting "April 11, 2005" for "December 31, 1968" each place it appears therein. (5) Special rule relating to certain atmospheric pollution control facilities

• 26 CFR §301.6326-1Administrative appeal of the erroneous filing of notice of federal tax lien.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  liability that gave rise to the lien was assessed in violation of title 11 of the United States Code (the Bankruptcy Code); or (4) The statutory period for collection ... liability that gave rise to the lien was assessed in violation of title 11 of the United States Code (the Bankruptcy Code), the appealing party must provide the following

• 26 USC §6512Limitations in case of petition to Tax Court
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  section 6402. (c) Cross references (1) For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code

• 26 CFR §1.6655-1Addition to the tax in the case of a corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  means the excess of— (i) The sum of— (A) The tax imposed by section 11, section 1201(a), or subchapter L of chapter 1 of the Internal Revenue Code, whichever ... case of a foreign corporation subject to taxation under section 11, section 1201(a), or subchapter L of chapter 1 of the Internal Revenue Code, the tax imposed by section

• 26 CFR §26.2651-1Generation assignment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  established or derived) is subject to the tax imposed on the transferor by chapter 11 or 12 of the Internal Revenue Code, the individual is treated as if that individual ... more than one occasion, is subject to transfer tax imposed by either chapter 11 or 12 of the Internal Revenue Code on the property so transferred (whether the same property

• 26 CFR §1.501(r)-0Outline of regulations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  provided. (7) Discharge. (8) Disregarded entity. (9) Emergency medical care. (10) Emergency medical conditions. (11) Extraordinary collection action (ECA). (12) Financial assistance policy (FAP). (13) FAP application. (14) FAP application ... pending. (9) Waiver does not constitute reasonable efforts. (10) Agreements with other parties. (11) Clear and conspicuous placement. (12) Providing documents electronically. § 1.501(r)-7 Effective/applicability date. (a) Effective/applicability date

• 26 CFR §1.1015-5Increased basis for gift tax paid.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  with respect to which C paid a gift tax in the amount of $11,745. On September 2, 1958, D still held the property which then had an adjusted basis ... September 2, 1958, by the amount of the gift tax paid, or $11,745. The adjusted basis of the property in D's hands, both for determining gain or loss

• 26 CFR §1.9001-1Change from retirement to straight-line method of computing depreciation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  shall be made by filing a statement to that effect, on or before January 11, 1960, with the district director for the internal revenue district in which the taxpayer ... means the reserve for depreciation prescribed by the Commissioner in connection with the changeover. (11) Depreciation sustained before March 1, 1913. The term depreciation sustained before March

• 26 USC §6664Definitions and special rules
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  term "qualified appraisal" has the meaning given such term by section 170(f)(11)(E)(i). (C) Qualified appraiser The term "qualified appraiser" has the meaning given such term ... section 170(f)(11)(E)(ii). (d) Reasonable cause exception for reportable transaction understatements (1) In general No penalty shall be imposed under section 6662A with respect to any portion

• 26 CFR §1.25-6TForm of qualified mortgage credit certificate (Temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  certificate meets the requirements of § 1.25-3T(e), relating to 3-year requirement, (11) Whether the certificate meets the requirements of § 1.25-3T(g), relating to new mortgage

• 26 USC §6503Suspension of running of period of limitation
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  running of the period of limitation for collection of any tax imposed by chapter 11 shall be suspended for the period of any extension of time for payment granted under ... extended the time for making correction under section 4963(e). (h) Cases under title 11 of the United States Code The running of the period of limitations provided in section

• 26 CFR §1.1504-0Outline of provisions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Options granted in connection with a loan. (vii) Options created pursuant to a title 11 or similar case. (viii) Convertible preferred stock. (ix) Other enumerated instruments. (e) Elimination of federal

• 26 USC §1017Discharge of indebtedness
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  reduced, shall be determined under regulations prescribed by the Secretary. (2) Limitation in title 11 case or insolvency In the case of a discharge to which subparagraph ... property which the debtor treats as exempt property under section 522 of title 11 of the United States Code. (2) Reductions in basis not treated as dispositions For purposes

• 26 CFR §1.383-1Special limitations on certain capital losses and excess credits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  change credit carryover 200,000 8. Regular tax liability (line 5 × section 11 rates) 52,500 9. Modified tax liability (line 5 minus line 6 (but not less than zero ... section 11 rates) 0 10. Section 383 credit limitation (line 8 minus line 9) 52,500 11. Amount of pre-change credits that can be used in 2022 (lesser

• 26 CFR §301.6334-1Property exempt from levy.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  U.S.C. chapter 9), benefits under the Railroad Unemployment Insurance Act (45 U.S.C. chapter 11), special pension payments received by a person whose name has been entered on the Army, Navy ... peacetime disability compensation), V (peacetime death compensation), or VI (general compensation provisions) of chapter 11 of title 38, U.S.C.; or (ii) Chapters 13 (dependency and indemnity compensation for service commenced

• CC RI 24-12Periodo libre de Impuesto Sobre Ventas y Uso por regreso a la escuela para el año fiscal 2024-2025
  Puerto RicoCarta circularVigencia: 2024-05-31

  enero y concluirá a las doce de la medianoche del 11 de enero de cada año. El Departamento de Hacienda (“Departamento”) emite esta Carta Circular con el propósito de establecer ... medianoche del viernes, 19 de julio de 2024 y concluirá a las 11:59 p.m. del sábado, 20 de julio de 2024. Carta Circular de Rentas Internas Núm

• 26 CFR §1.50-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  manufacturing capacity. (9) Significant renovations. (10) Significant transaction. (i) In general. (ii) Required agreement. (11) Technology licensing. (12) Technology or product that raises national security concerns. (c) Exception from