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- Código PR §1022.01Contribución Normal a CorporacionesPuerto RicoSección de código
corporación sujeta a la contribución impuesta por el Subcapítulo A del Capítulo 11, (2) una corporación especial propiedad de trabajadores sujeta a las disposiciones del Subcapítulo C del Capítulo 11 ... sociedad especial sujeta a las disposiciones del Subcapítulo D del Capítulo 11, (4) una corporación de individuos sujeta a las disposiciones del Subcapítulo E del Capítulo 11, (5) una corporación
- 26 CFR §1.108-9Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
indebtedness of a grantor trust or a disregarded entity is discharged in a title 11 case, section 108(a)(1)(A) applies to that discharged indebtedness only if the owner ... disregarded entity is under the jurisdiction of the court in a title 11 case as the title 11 debtor. If the grantor trust or the disregarded entity is under
- 26 CFR §1.1055-3Basis of real property held subject to liabilities under a redeemable ground rent.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
applicable in determining the basis of real property held on or after April 11, 1963, in any case where the property at the time of acquisition was subject to liabilities ... redeemable ground rent. (See section 1055(b)(2).) Thus, if on or after April 11, 1963, a taxpayer holds real property which was subject to liabilities under a redeemable ground
- 26 CFR §44.6071-1Time for filing return.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Return on Form 11C. (1) The first return required to be made on Form 11-C shall be filed to cover the period beginning with the first ... with the following June 30. Thereafter, each return required to be made on Form 11-C shall be filed on or before July 1 to cover a 1-year period
- 26 USC §6163Extension of time for payment of estate tax on value of reversionary or remainder interest in propertyFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
value of a reversionary or remainder interest in property is included under chapter 11 in the value of the gross estate, the payment of the part of the tax under ... chapter 11 attributable to such interest may, at the election of the executor, be postponed until 6 months after the termination of the precedent interest or interests in the property
- 26 CFR §1.9004-3Statutes of limitation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
election may be made shall not expire sooner than one year after December 11, 1961. Thus, if assessment of a deficiency or credit or refund of an overpayment, whichever ... credit or refund shall not expire for at least one year after December 11, 1961, notwithstanding any other provision of law to the contrary. Even though assessment of a deficiency
- 26 CFR §301.6229(b)-2Special rule with respect to debtors in title 11 cases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
agreement is executed, the person is a debtor in a bankruptcy proceeding under title 11 of the United States Code, such agreement shall be binding on all partners
- 26 USC §6036Notice of qualification as executor or receiverFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section
- Código PR §3030.20Exención Parcial sobre Gasolina para Uso Aéreo y MarítimoPuerto RicoSección de código
Secretario devolverá la cantidad de once (11) centavos por cada galón de gasolina que haya sido usado en viajes por mar o aire entre Puerto Rico y otros lugares fuera
- 26 USC §6871Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
been assessed in accordance with law. (b) Immediate assessment with respect to certain title 11 cases Any deficiency (together with all interest, additional amounts, and additions to the tax provided ... debtor's estate in a case under title 11 of the United States Code, or (2) the debtor, but only if liability for such tax has become res judicata pursuant
- 26 CFR §20.6694-2Penalties for understatement due to an unreasonable position.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code (Code) shall be subject to penalties under
- 26 CFR §1.734-1Optional adjustment to basis of undistributed partnership property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
partnership ABC. The partnership has no liabilities and has assets consisting of cash of $11,000 and property with a partnership basis of $19,000 and a value ... receives $11,000 in cash in liquidation of his entire interest in the partnership. He has a gain of $1,000 under section 731(a)(1). If the election under
- Código PR §6051.14Poderes de los Funcionarios a Cargo de la Ejecución de los Subtítulos delPuerto RicoSección de código
poseer, transportar y conducir armas bajo las disposiciones de la Ley Núm. 404 de 11 de septiembre de 2000, según enmendada, conocida como la “Ley de Armas de Puerto Rico ... así como la facultad para hacer arrestos, según lo dispuesto por la Regla Núm. 11, de las Reglas de Procedimiento Criminal de 1963, para el Tribunal General de Justicia, según
- 26 CFR §44.6091-1Place for filing returns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
provided in paragraph (b) of this section, a return on Form 730 or Form 11-C shall be filed with any person assigned the responsibility to receive returns ... Returns of individuals outside the United States. The returns on Form 730 and Form 11-C of individuals (whether citizens of the United States, citizens of possessions of the United
- 26 CFR §20.6060-1Reporting requirements for tax return preparers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
preparers to prepare a return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code, other than for the person
- 26 CFR §20.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code (Code) shall be subject to penalties under
- 26 CFR §301.7701-12Employer identification number.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
terms “employer identification number” and “identification number” (defined in § 31.0-2(a)(11) of this chapter (Employment Tax Regulations)) refer to the same number
- 26 USC §6872Suspension of period on assessmentFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding
- 26 CFR §1.527-9Special rule for principal campaign committees.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
political organization taxable income by the appropriate rates of tax specified in section 11(b). The political organization taxable income of a campaign committee not a principal campaign committee ... taxed at the highest rate of tax specified in section 11(b). A candidate for Congress may designate one political committee to serve as his or her principal campaign committee
- 26 CFR §20.6696-1Claims for credit or refund by tax return preparers or appraisers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
preparer who prepared a return or claim for refund for estate tax under chapter 11 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared