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• 26 CFR §1.5000A-4Computation of shared responsibility payment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  average bronze plan premium for a family of 3 (2 adults, 1 child) is $11,000. (ii) For the period January through June 2016, under paragraphs ... monthly national average bronze plan premiums is $11,000 ($11,000/12 × 12). Therefore, under paragraph (a) of this section, the shared responsibility payment imposed

• 26 CFR §1.1561-1General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  forth in section 1561(a) (for example, the additional tax imposed by section 11(b)(1) and the section 55(d)(3) phase out of the alternative minimum tax exemption

• 26 USC §1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  excess net passive income by the highest rate of tax specified in section 11(b). (b) Definitions For purposes of this section— (1) Excess net passive income (A) In general

• 26 CFR §2.1-1Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  individual, a corporation, a partnership, an association, an estate, a trust, or a company. (11) Partnership includes a syndicate, group, pool, joint venture, or other unincorporated organization. (12) Construction

• 26 USC §1446Withholding of tax on foreign partners' share of effectively connected income
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  corporations, and (B) the highest rate of tax specified in section 11(b) in the case of the portion of the effectively connected taxable income which is allocable under section ... imposed under this section shall be treated as a tax imposed by section 11 and any partnership required to pay such tax shall be treated as a corporation

• 26 USC §280CCertain expenses for which credits are allowable
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  amount described in clause (i), and (II) the maximum rate of tax under section 11(b). (C) Election An election under this paragraph for any taxable year shall be made ... amount described in clause (i), and (II) the maximum rate of tax under section 11(b). (C) Election An election under this paragraph for any taxable year shall be made

• 26 CFR §1.263(a)-6Election to deduct or capitalize certain expenditures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  expense advanced mine safety equipment); (10) Section 180 (expenditures by farmers for fertilizer); (11) Section 181 (treatment of certain qualified film and television productions); (12) Section 190 (expenditures to remove

• Código PR §3050.02Derechos de Licencia para Máquinas Operadas con Monedas
  Puerto RicoSección de código

  cada máquina de entretenimiento para adultos según definidas en la Ley Núm. 11 de 22 de agosto de 1933, según enmendada, conocida como la “Ley de Juegos de Azar

• 26 CFR §57.4Fee calculation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  years are— Fee year Applicable amount 2014 $8,000,000,000 2015 $11,300,000,000 2016 $11

• 26 CFR §1.280F-5TLeased property (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  value Taxable year quarter Greater than— But not greater than— 4th 3d 2d 1st $11,250 $11,500 $8 $7 $6 $6 11,500 11 ... 11

• 26 CFR §1.585-3Special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Treatment of reserve. For taxable years beginning after July 11, 1969, if a financial institution to which section 585 and § 1.585-1 apply establishes a reserve pursuant to section

• Código PR §6092.01Atributos Contributivos
  Puerto RicoSección de código

  exceso de donativos para fines caritativos.- (10) Recobro de partidas con beneficios contributivos.- (11) Retrotracción y arrastre de créditos para propósitos de la Sección 17 de la Ley de Contribuciones

• 26 CFR §1.408-11Net income calculation for returned or recharacterized IRA contributions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  contribution and the $300 November 15 contribution. On November 15 the IRA was worth $11,000 immediately prior to the contribution. No distributions or transfers have been made from ... beginning of the computation period (November 15), the adjusted opening balance is $12,200 [$11,000 + $300 + $300 + $300 + $300] and the adjusted closing balance is $16,000. Thus

• 26 CFR §1.668(b)-2Illustration of the provisions of subpart D.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  July 31, 1954. Thus, of the total of $12,566 deemed distributed to B, $11,296 is considered as made from income included in the gross income of the trust ... deemed distributed to B under section 666 from the taxable income of the trust 11,296 Taxable income adjusted as of the close of 1956 21,079 (Taxes

• 26 CFR §1.72-7Adjustment in investment where a contract contains a refund feature.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  contract is $10,000 and the post-June 1986 investment in the contract is $11,053. If the annuitant makes the election described in § 1.72-6(d)(6), separate computations ... without discount for interest $7,000 Post-June 1986 investment in the contract (unadjusted) $11,053 Post-June 1986 portion of the amount to be received annually ($11

• 26 USC §2652Other definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  case of any property subject to the tax imposed by chapter 11, the decedent, and (B) in the case of any property subject to the tax imposed by chapter

• 26 CFR §1.954-0Introduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  entirety for such taxable year and all subsequent taxable years. All references to section 11 in the final regulations shall be deemed to include section 15, where applicable. (B) Manner

• 26 CFR §301.6103(p)(7)-1Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  safeguard requirements set forth in section 6103(p)(4) on or after February 11

• 26 CFR §1.48E-1Clean electricity investment credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 48E of the Code and the section 48E regulations (defined in paragraph (a)(11) of this section). This paragraph (a) provides definitions of terms that, unless otherwise specified, apply ... investment credit determined under section 48E of the Code and the section 48E regulations. (11) Section 48E regulations. The term section 48E regulations means this section and §§ 1.48E-2 through

• 26 CFR §1.45G-0Table of contents for the railroad track maintenance credit rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Railroad-related property. (8) Railroad-related services. (9) Railroad track. (10) Form 8900. (11) Examples. (c) Determination of amount of railroad track maintenance credit for the taxable year. (1) General