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• 26 CFR §54.9801-6Special enrollment periods.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  which an individual would otherwise be able to enroll under the plan. (See section 701(f)(1) of ERISA and section 2701(f)(1) of the PHS Act, under which

• 26 CFR §301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  years beginning after 12-31-86. [See paragraph (a)(2)(vi) of this section.] 701(a) 56(f)(3)(B) Election to have amount of net book income be equal ... 701(a) 56(f)(3)(B) 801(a) 448(d)(4) 802 474 803(a) 263A(d)(3) 806(e)(2)(C) and the election described

• 26 CFR §1.430(a)-1Determination of minimum required contribution.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  remaining five waiver amortization installments with respect to the 2016 waiver is $182,701, which is determined using the first segment rate of 5.50%. (iv) As of January ... value of the remaining waiver amortization installments with respect to the 2014 waiver), $182,701 (the present value of the remaining waiver amortization installments with respect to the 2016 waiver

• 26 USC §4980BFailure to satisfy continuation coverage requirements of group health plans
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  determining the 63-day periods referred to in section 9801(c)(2), section 701(c)(2) of the Employee Retirement Income Security Act of 1974, and section

• 26 CFR §1.1298-1Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  pursuant to a court order issued in a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq. ) of the Bankruptcy Code or a confirmed plan under Chapter 11 (11 U.S.C

• 26 CFR §1.42-19Average income test.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Rehabilitation Act of 1973, Pub. L. 93-112, 87 Stat. 394, 29 U.S.C. 701, et seq.; or (E) Any other State, Federal, or local law or program that protects tenants

• 26 CFR §1.965-4Disregard of certain transactions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  stock held by the partnership, as determined under the rules and principles of sections 701 through 777, and if one or more members of an affiliated group

• 26 CFR §1.367(e)-2Distributions described in section 367(e)(2).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  share of partnership property shall be determined under the rules and principles of sections 701 through 761 and the regulations thereunder. (B) Gain or loss calculation. [Reserved] (C) Basis adjustments

• 26 CFR §1.7874-2Surrogate foreign corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  directly or indirectly by the domestic corporation. (3) The rules and principles of sections 701 through 777 shall be applied for purposes of determining a proportionate amount (or share

• 26 CFR §1.224-1Qualified tips.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  saddles. May use hand tools Cobbler, shoe shiner 51-6041 Recreation and Instruction 701 Golf Caddies Assist a golfer during a round of golf by providing practical support and strategic

• 26 CFR §1.362-3Basis of importation property acquired in loss importation transaction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  owned by its grantors or others (see section 671); (ii) A partnership (see section 701); or (iii) An S corporation (see sections 1363 and 1366). (3) Controlled foreign corporation

• 26 CFR §1.167(l)-1Limitations on reasonable allowance in case of property of certain public utilities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Satellite Corporation for purposes authorized by the Communications Satellite Act of 1962 (47 U.S.C. 701), or (v) Transportation of gas or steam by pipeline, if the rates for such furnishing

• 26 USC §168Accelerated cost recovery system
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Satellite Corporation for purposes authorized by the Communications Satellite Act of 1962 (47 U.S.C. 701), or (D) transportation of gas or steam by pipeline, if the rates for such furnishing

• 26 CFR §54.4980F-1Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  distributions made after August 17, 2006, that is made pursuant to section 701 of PPA '06, paragraphs (g)(1) and (g)(2) of Q&A-9 of this section apply

• 26 CFR §1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  701 2032 .89157 .84302 .04715 15,963 2033 .84953 .80288 .05305 15,150 2034 .80446 .76464 .05979 14,267 $97,273 (B) Conclusion. Because the sum of the notional account