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- Código PR §1114.17Determinación de la Base Ajustada del Interés del SocioPuerto RicoSección de código
ingresos y ganancias descritos en los párrafos (1) a (5) y (9) a (11) de la Sección 1114.06(a); (B) el ingreso exento bajo las disposiciones de este Subtítulo
- 26 USC §6662AImposition of accuracy-related penalty on understatements with respect to reportable transactionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
highest rate of tax imposed by section 1 (section 11 in the case of a taxpayer which is a corporation), and (B) the amount of the decrease
- 26 USC §6601Interest on underpayment, nonpayment, or extensions of time for payment, of taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
general If the time for payment of an amount of tax imposed by chapter 11 is extended as provided in section 6166, then in lieu of the annual rate provided ... under section 2010(c), or (B) the amount of the tax imposed by chapter 11 which is extended as provided in section 6166. (3) Inflation adjustment In the case
- 26 CFR §1.6091-1Place for filing returns or other documents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
returns by corporations relating to distributions in liquidation, see paragraph (a) of § 1.6043-2. (11) For the place for filing returns of information regarding payments of patronage dividends, see paragraph
- 26 USC §7463Disputes involving $50,000 or lessFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
subtitle A, (2) $50,000, in the case of the tax imposed by chapter 11, (3) $50,000 for any one calendar year, in the case of the tax imposed
- 26 CFR §1.170A-8Limitations on charitable deductions by individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
organization of $12,000, consisting of cash of $1,000 and $11,000 in 30-percent capital gain property. His contribution base ... allowed a carryover to 1972 of $8,000 ($11,000−$3,000) in respect of his contribution of 30-percent capital gain property in 1971. Example
- 26 CFR §1.45Y-1Clean electricity production credit.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
that is owned and operated by an unrelated person (as defined in paragraph (a)(11) of this section) for energy revenue metering to measure and register the continuous summation ... section 45Y regulations means this section and §§ 1.45Y-2 through 1.45Y-5. (11) Unrelated person. For purposes of section 45Y(a), the term unrelated person means a person
- 26 CFR §1.243-3Certain dividends from foreign corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Earnings and profits accumulated for— Domestic corp. X Foreign corp. Y 1958 ($1,000) $11,000 1959 10,000 9,000 1960 5,000 (3,000) Corporation Z had earnings ... multiplied by $12,000 (i.e., $23,000−$11,000) 7,200 Total 8,200 (iii) Dividend from earnings and profits of corporation Y accumulated
- 26 CFR §1.410(d)-1Election by church to have participation, vesting, funding, etc. provisions apply.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
relating to minimum funding standards), section 4975 (relating to prohibited transactions), and paragraphs (11), (12), (13), (14), (15), and (19) of section 401(a) (relating to joint and survivor annuities
- 26 USC §6425Adjustment of overpayment of estimated income tax by corporationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
means the excess of— (A) the sum of— (i) the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, plus (ii) the tax imposed
- 26 USC §1367Adjustments to basis of stock of shareholders, etc.Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
adjusted basis of such property allocated to such shareholder under section 613A(c)(11)(B). The decrease under subparagraph (B) by reason of a charitable contribution (as defined in section
- 26 CFR §1.6417-1Elective payment election of applicable credits.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
energy credit determined under section 48 of the Code (section 48 credit). (11) The qualifying advanced energy project credit determined under section 48C of the Code (section 48C credit ... project as described in section 48(a)(9)(A)(ii) and defined in guidance. (11) In the case of a section 48C credit, an eligible property described in section
- 26 CFR §1.467-5Section 467 rental agreements with variable interest.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this Example 1. Assume that the variable rates for 2001 and 2002 are actually 11 and 14 percent, respectively. Without regard to section 467, the interest that would have accrued ... interest under rental agreement Accrued interest using fixed rate substitutes 2000 $0 $0 2001 11,000 10,000 2002 42,000 45,000 (v) Under paragraph (b)(2) of this
- 26 CFR §1.263(a)-5Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Bankruptcy reorganization costs. An amount paid to institute or administer a proceeding under Chapter 11 of the Bankruptcy Code by a taxpayer that is the debtor under the proceeding constitutes ... instituted. For example, an amount paid to prepare and file a petition under Chapter 11, to obtain an extension of the exclusivity period under Chapter 11, to formulate plans
- 26 CFR §801.6Business results measures.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
percentage of overage cases; (9) Inventory information; (10) Toll-free level of access; and (11) Talk time. (d) Definitions —(1) Tax enforcement results. A tax enforcement result is the outcome
- 26 CFR §11.410-1Election by church to have participation, vesting, funding, etc., provisions apply.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
relating to minimum funding standards), section 4975 (relating to prohibited transactions), and paragraphs (11), (12), (13), (14), (15), and (19) of section 401(a) (relating to joint and survivor annuities
- 26 CFR §1.6011-11Micro-captive transaction of interest.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Seller's Captive has the same meaning as provided in § 1.6011-10(b)(10). (11) Substantially Similar. Substantially Similar has the same meaning as provided in § 1.6011-10(b)(11 ... line rules. A transaction is not considered Substantially Similar (as defined in paragraph (b)(11) of this section) to the transaction of interest identified in this section if the transaction
- 26 CFR §31.3401(a)(4)-1Cash remuneration for service not in the course of employer's trade or business.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
course of the employer's trade or business, see § 31.3401(a)(11)-1.) (b) The term “services not in the course of the employer's trade or business” includes services
- 26 USC §831Tax on insurance companies other than life insurance companiesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
General rule Taxes computed as provided in section 11 shall be imposed for each taxable year on the taxable income of every insurance company other than a life insurance company ... income of such company for such taxable year by the rates provided in section 11(b). (2) Companies to which this subsection applies (A) In general This subsection shall apply
- 26 CFR §1.401(a)(9)-8Special rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
allocated only to that separate account. (b) Application of consent requirements. Section 411(a)(11) and section 417(e) require employee and spousal consent to certain distributions of plan benefits ... preretirement survivor annuity (QPSA), as applicable, and the consent requirements of sections 411(a)(11) and 417(e) are deemed to be satisfied if the plan has made reasonable efforts