53 resultados — página 2 de 3

• 26 CFR §1.1402(h)-1Members of certain religious groups opposed to insurance.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  provisions of section 501(c) of the Social Security Amendments of 1967 (81 Stat. 933), notwithstanding that the refund or credit would otherwise be prevented by operation

• 26 CFR §1.25A-1Calculation of education tax credit and general eligibility requirements.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year increased by any amount excluded from gross income under section 911, 931, or 933 (relating to income earned abroad or from certain U.S. possessions or Puerto Rico). (3) Inflation

• 26 CFR §1.280F-7Property leased after December 31, 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  933 ... 933

• 26 CFR §1.865-2Loss with respect to stock.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  sale of such stock would give rise to income exempt from tax under section 933, the loss with respect to such stock shall be allocated to amounts that are excluded ... from gross income under section 933(1) and therefore shall not be allowed as a deduction from gross income. See section 933(1) and § 1.933-1(c). (4) Stock constituting

• 26 USC §865Source rules for personal property sales
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  shall not apply for purposes of sections 931 and 933. (k) Cross references (1) For provisions relating to the characterization as dividends for source purposes of gains from the sale

• 26 USC §36First-time homebuyer credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  year increased by any amount excluded from gross income under section 911, 931, or 933. (3) Limitation based on purchase price No credit shall be allowed under subsection

• 26 USC §25AAmerican Opportunity and Lifetime Learning credits
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  year increased by any amount excluded from gross income under section 911, 931, or 933. (e) Election not to have section apply A taxpayer may elect not to have this

• 26 CFR §1.901-1Allowance of credit for foreign income taxes.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  extent of taxes allocable to the income so excluded (see sections 931(b)(2), 933(1), and 932(c)(4)). (h) Taxpayers denied credit in a particular taxable year. Taxpayers

• 26 USC §530Coverdell education savings accounts
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  year increased by any amount excluded from gross income under section 911, 931, or 933. (d) Tax treatment of distributions (1) In general Any distribution shall be includible

• 26 CFR §1.401-10Definitions relating to plans covering self-employed individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  earnings from self-employment as are excluded from gross income under section 933 must not be taken into account in computing his net earnings from self-employment which are earned

• 26 USC §6433Saver's Match
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  income" means adjusted gross income— (A) determined without regard to sections 911, 931, and 933, and (B) determined without regard to any exclusion or deduction allowed for any qualified retirement

• 26 CFR §1.25E-1Credit for previously-owned clean vehicles.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Code) increased by any amount excluded from gross income under section 911, 931, or 933 of the Code. (10) Placed in service. A previously-owned clean vehicle is considered

• 26 USC §30DClean vehicle credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  income increased by any amount excluded from gross income under section 911, 931, or 933. (11) Manufacturer's suggested retail price limitation (A) In general No credit shall be allowed

• 26 USC §24Child tax credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  income increased by any amount excluded from gross income under section 911, 931, or 933. (2) Threshold amount For purposes of paragraph (1), the term "threshold amount" means

• 26 CFR §1.415(c)-2Compensation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  exclusions from gross income under sections 872, 893, 894, 911, 931, and 933. (ii) Exclusion of non-participant compensation by the plan. With respect to a nonresident alien

• 26 CFR §1.221-1Deduction for interest paid on qualified education loans after December 31, 2001.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year increased by any amount excluded from gross income under section 911, 931, or 933 (relating to income earned abroad or from certain United States possessions or Puerto Rico). Modified

• 26 CFR §1.30D-2Definitions for purposes of section 30D.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Code) increased by any amount excluded from gross income under section 911, 931, or 933 of the Code. (ii) Estates and trusts. Modified adjusted gross income, in the case

• 26 CFR §1.937-2Income from sources within a possession.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  from sources within Puerto Rico for purposes of the Internal Revenue Code (including section 933(1)). However, pursuant to paragraph (f)(1)(vi) of this section, R may elect

• 26 USC §1402Definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  same manner as a citizen of the United States but without regard to section 933; (7) the deduction for personal exemptions provided in section 151 shall not be allowed

• 26 CFR §1.170A-1Charitable, etc., contributions and gifts; allowance of deduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  extent allocable to income that is not excluded under section 931 or 933. For the rules for allocating deductions for charitable contributions, see the regulations under section