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- 26 CFR §1.401(a)-13Assignment or alienation of benefits.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
current spouse of a participant for all or some purposes under sections 401(a)(11) and 417. (B) Consent. ( 1 ) To the extent a former spouse is treated ... treated as W's spouse, the survivor annuity requirements of sections 401(a)(11) and 417 would not apply to the part of W's benefit awarded H. Instead
- 26 CFR §1.42-17Qualified allocation plan.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Agency may require an audited schedule of project costs for projects with fewer than 11 units). The CPA's audit must be conducted in accordance with generally accepted auditing standards
- 26 USC §2201Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacksFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Over $2,600,000 but not over $3,100,000 $183,500 plus 11 percent of the excess over $2,600,000. Over $3,100,000 but not over
- 26 USC §965Treatment of deferred foreign income upon transition to participation exemption system of taxationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such percentage of such amount and the highest rate of tax specified in section 11 for such taxable year. In the case of any taxable year of a United States ... shareholder to which section 15 applies, the highest rate of tax under section 11 before the effective date of the change in rates and the highest rate of tax under
- 26 CFR §1.57-1Items of tax preference defined.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which the property has been held. This amount may be determined under § 1.167(a)-(11)(c) if the property is eligible property (as defined ... normal tax rate and the surtax rate under section 11 minus the alternative tax rate under section 1201(a) for the taxable year, and the denominator of the fraction
- 26 CFR §1.165-11Election to take disaster loss deduction for preceding year.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section applies to elections and revocations that are made on or after June 11
- 26 CFR §1.987-9Recordkeeping requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
loss, suspended section 987 loss, or pretransition gain or loss under § 1.987-6. (11) The cumulative suspended section 987 loss in each recognition grouping. (12) The outstanding deferred section
- 26 USC §6330Notice and opportunity for hearing before levyFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such matter). (2) Suspension of running of period for filing petition in title 11 cases In the case of a person who is prohibited by reason of a case under ... title 11, United States Code, from filing a petition under paragraph (1) with respect to a determination under this section, the running of the period prescribed by such subsection
- 26 CFR §1.826-7Examples.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporate attorney-in-fact subject to the taxes imposed by section 11(b) and (c) of the Code. F files its return on the calendar year basis and reports income ... from its rental operations is zero. Using the 30 percent rate provided by section 11(b), F computes its normal tax to be $18,000 on its attorney-in-fact
- 26 CFR §1.988-0Taxation of gain or loss from a section 988 transaction; Table of Contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Exception for certain transactions entered into by an individual. (10) Intra-taxpayer transactions. (11) Authority of Commissioner to include or exclude transactions from section 988. (b) Spot contract. (c) Nonfunctional ... payment or disposition of a debt instrument. (9) Examples. (10) Treatment of bond premium. (11) Market discount. (12) Tax exempt bonds. (13) Nonfunctional currency debt exchanged for stock of obligor
- 26 CFR §26.2662-1Generation-skipping transfer tax return requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
direct skips (as defined in section 2612(c)) that are subject to chapter 11 and occur at the death of the decedent. (B) Direct skips payable from a trust. Schedule ... direct skip from a trust if such direct skip is subject to chapter 11. See paragraph (c)(2) of this section for special rules relating to the person liable
- 26 USC §6501Limitations on assessment and collectionFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
imposed by this title, except the estate tax provided in chapter 11, both the Secretary and the taxpayer have consented in writing to its assessment after such time ... Secretary under section 6112(b) relating to such transaction with respect to such taxpayer. (11) Certain orders of criminal restitution In the case of any amount described in section
- 26 CFR §1.1033(g)-1Condemnation of real property held for productive use in trade or business or for investment.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
expired. (iii) Revocation where election was made on or before December 11, 1979. In the case of an election made on or before December 11, 1979, the taxpayer may revoke
- 26 USC §414ARequirements related to automatic enrollmentFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall not apply to any simple plan (within the meaning of section 401(k)(11)). (2) Exception for plans or arrangements established before enactment of section (A) In general Subsection
- 26 CFR §1.935-1Coordination of individual income taxes with Guam and the Northern Mariana Islands.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paid to such shareholder does not constitute qualified dividend income under section 1(h)(11)(B). (2) Application in relevant possession. In applying the territorial income tax of the relevant ... Transition rules —(i) In the case of an election filed prior to April 11, 2005, except as provided in paragraph (e)(5)(ii) of this section, the rules of paragraph
- 26 CFR §1.826-3Attorney-in-fact of electing reciprocals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
statement shall specify that the taxpayer is subject to the taxes imposed by section 11 (b) and (c); the method of accounting used in reporting income received from its reciprocal
- 26 CFR §1.643(a)-3Capital gains and losses.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
capital gain attributable to the sale is included in distributable net income. Example 11. The applicable state statute provides that a trustee may make an election to pay an income ... taxable year. Example 12. The facts are the same as in Example 11, except that neither state statute nor Trust's governing instrument has an ordering rule for the character
- 26 CFR §1.59A-1Base erosion and anti-abuse tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
disallowed business interest expense carryforward has the meaning provided in § 1.163(j)-1(b)(11). (9) Domestic related business interest expense. The term domestic related business interest expense ... United States person. See § 1.59A-7(b) for rules applicable to partnerships. (11) Foreign related business interest expense. The term foreign related business interest expense for any taxable year
- 26 CFR §1.6071-1Time for filing returns and other documents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporations with respect to distributions in liquidation, see paragraph (a) of § 1.6043-2. (11) For provisions relating to the time for filing information returns with respect to payments of patronage
- 26 CFR §1.753-1Partner receiving income in respect of decedent.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
before the close of the partnership taxable year, A pays B's estate $11,000, of which they agree to allocate $3,000 as the payment under section