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- 26 USC §2651Generation assignmentFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such individual is established or derived) is subject to a tax imposed by chapter 11 or 12 upon the transferor (and if there shall be more than 1 such time
- 26 CFR §1.585-4Reorganizations and asset acquisitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
adopted the reserve method of accounting for bad debts prior to July 11, 1969. For the taxable year 1970 through 1973, X and Y determined their reasonable additions ... adopted the reserve method of accounting for bad debts prior to July 11, 1969. For the taxable years ending in 1970, 1971, and 1972, M determined its reasonable addition
- 26 CFR §1.613A-0Limitations on percentage depletion in the case of oil and gas wells; table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
property. (1) General rule. (i) In general. (ii) Examples. (2) Transfers after October 11, 1990. (i) General rule. (ii) Transfer. (iii) Transferee. (iv) Effective date. (v) Examples. (j) Percentage depletion
- Código PR §1114.13Sociedades no ElegiblesPuerto RicoSección de código
manera que dichos negocios puedan elegir el tratamiento contributivo del Subcapítulo D, del Capítulo 11 del Subtítulo A de dicha Ley, manteniendo las tasas contributivas fijas sobre el ingreso
- 26 CFR §1.6417-3Special rules for electing taxpayers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Applicability date. This section applies to taxable years ending on or after March 11, 2024. For taxable years ending before March 11, 2024, taxpayers, however, may choose to apply
- CC RI 25-13Periodo libre de Impuesto sobre Ventas y Uso por regreso a la escuela para el año fiscal 2025-2026Puerto RicoCarta circularVigencia: 2025-06-02
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, 18 de julio de 2025 y concluirá a las 11:59 p.m. del sábado, 19 de julio de 2025. • El segundo periodo comenzará a las doce
- 26 CFR §1.667-1Denial of refund to trusts.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
before 1955 distribution (see example 1 of this paragraph) 6,160 Tax on $11,516 (taxable income of $20,000 minus $8,484, amount deemed distributed
- 26 USC §354Exchanges of stock and securities in certain reorganizationsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
meaning of section 368(a)) for a railroad confirmed under section 1173 of title 11 of the United States Code, as being in the public interest
- CC RI 26-11Periodo libre de Impuesto sobre Ventas y Uso por regreso a la escuela para el año fiscal 2026-2027Puerto RicoCarta circularVigencia: 2026-06-02
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, 17 de julio de 2026 y concluirá a las 11:59 p.m. del sábado, 18 de julio de 2026. El segundo periodo comenzará a las doce
- 26 CFR §1.597-1Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
following— (1) A national bank chartered by the Comptroller of the Currency under section 11(n) of the Federal Deposit Insurance Act (12 U.S.C. 1821(n)) or section ... Federal Home Loan Bank Act (12 U.S.C. 1441a(b)(4)), section 11(f) or 13(c) of the Federal Deposit Insurance Act (12 U.S.C. 1821(f), 1823(c)), or under
- 26 USC §2010Unified credit against estate taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
expired under section 6501 within which a tax may be assessed under chapter 11 or 12 with respect to a deceased spousal unused exclusion amount, the Secretary may examine
- CC RI 23-11Periodo libre de Impuesto sobre Ventas y Uso por regreso a la escuela para el año fiscal 2023-2024Puerto RicoCarta circularVigencia: 2023-06-01
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, 14 de julio de 2023 y concluirá a las 11:59 p.m. del sábado, 15 de julio de 2023. Carta Circular de Rentas Internas Núm
- 26 USC §25EPreviously-owned clean vehiclesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
similar to the rules of section 30D(f) (without regard to paragraph (10) or (11) thereof) shall apply for purposes of this section. (f) Transfer of credit Rules similar
- 26 CFR §1.401(k)-4SIMPLE 401(k) plan requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
deferred arrangement satisfies the SIMPLE 401(k) plan provision of section 401(k)(11) for a plan year if the arrangement satisfies the requirements of paragraphs (b) through ... referred to as a SIMPLE 401(k) plan. Pursuant to section 401(k)(11), a SIMPLE 401(k) plan is treated as satisfying the ADP test of section
- 26 USC §2503Taxable giftsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
participant, any survivor benefit, or right to such benefit, under section 401(a)(11) or 417, such waiver shall not be treated as a transfer of property by gift
- 26 CFR §1.404(a)-13Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Limitation applicable to year 165 150 135 1 110 11. Amount deductible for year 165 150 115 65 12. Contributions carried over to succeeding years 35 10 0 0 application ... Total amount otherwise deductible for year: item 5 plus item 11 375 240 235 145 (c) Smaller of (a) or (b) 275 240 225 145 (ii) Carryover from prior years
- 26 CFR §1.6045-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Effect. (i) In general. (ii) Actions relating to certain options and forward contracts. (11) Foreign currency. (12) Cash. (13) Person. (14) Specified security. (15) Covered security. (i) In general ... nonfungible token. (A) Indivisible. (B) Unique. (C) Excluded property. (D) Examples. (v) Joint accounts. (11) Collection and retention of additional information with respect to the sale of a digital asset
- 26 CFR §1.706-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxable year. (10) Procedures for obtaining approval or making a section 444 election. (11) Effect on partner elections under section 444. (i) Election taken into account. (ii) Effective date
- 26 CFR §1.881-4Recordkeeping requirements concerning conduit financing arrangements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
ordinarily created by the affected entity. (d) Effective date. This section is effective September 11, 1995. This section shall not apply to interest payments covered by section
- Código PR §1062.03Retención en el Origen Sobre Pagos por Servicios PrestadosPuerto RicoSección de código
dispuesta en la Sección 1033.12 o en cualquier otra disposición de ley especial equivalente. (11) Pagos efectuados directamente, o a través de agentes, representantes u otros intermediarios, a un porteador ... Pagos efectuados por un porteador elegible (según dicho término se define en el párrafo (11)) a entidades con fines no pecuniarios, con el propósito de llevar a cabo la contabilidad