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- 26 CFR §1.170A-16Substantiation and reporting requirements for noncash charitable contributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
donor's deduction exceeds the amounts set forth in section 170(f)(11)(B) (noncash contributions exceeding $500), 170(f)(11)(C) (noncash contributions exceeding ... 11)(D) (noncash contributions exceeding $500,000), the rules of paragraphs (f)(5)(ii) and (iii) of this section apply. (ii) Similar items of property must be aggregated. Under section
- 26 CFR §1.6038D-1Reporting with respect to specified foreign financial assets, definition of terms.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
entity. The term foreign entity has the meaning set forth in § 1.1473-1(e). (11) Annual return. The term annual return means an annual federal income tax return
- 26 USC §860ETreatment of income in excess of daily accruals on residual interestsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
after such transfer, multiplied by (B) the highest rate of tax specified in section 11(b). (3) Liability The tax imposed by paragraph (1) on any transfer shall be paid ... such disqualified organization, multiplied by (ii) the highest rate of tax specified in section 11(b). (B) Pass-thru entity For purposes of this paragraph, the term "pass-thru entity
- 26 USC §35Health insurance costs of eligible individualsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
agreement with an authorized representative, as provided in section 1114 of title 11, United States Code. (2) Requirements for state-based coverage (A) In general The term "qualified health insurance ... amount of such credit only such qualifying family member may be taken into account. (11) Election (A) In general This section shall not apply to any taxpayer for any eligible
- 26 CFR §1.1400Z2(b)-1Inclusion of gains that have been deferred under section 1400Z-2(a).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
portion of its qualifying investment that is not transferred to the acquiring corporation. (11) Section 355 transactions —(i) Distribution by a QOF —(A) In general. Except as provided in paragraph ... 11)(i)(B) of this section, if a QOF corporation distributes stock or securities of a controlled corporation to a QOF shareholder with respect to a qualifying investment
- 26 CFR §1.408A-8Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
manner provided in the regulations under section 408(a)(6) or (b)(3). (11) Trustee. The term trustee includes a custodian or issuer (in the case of an annuity
- 26 CFR §1.665(a)-1Undistributed net income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which is not a foreign trust created by a U.S. person for 1963 is $11,400, computed as follows: Distributed net income (40% of each item of gross income ... Total $12,600 Undistributed net income 11,400 (c) However, the undistributed net income for any year to which an accumulation distribution for a later year may be thrown back
- 26 CFR §1.382-1TTable of contents (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Entity. (8) Direct ownership interest. (9) First tier entity. (10) 5-percent owner. (11) Public shareholder. (12) Public owner. (13) Public group. (14) Higher tier entity. (15) Indirect ownership interest ... acquire or sell stock owned by certain shareholders upon retirement. (I) [Reserved] (J) Title 11 of similar case. (K)-(Y) [Reserved] (xi) Certain transfers of options disregarded. (xii) Exercise
- 26 CFR §1.382-4Constructive ownership of stock.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
indirectly, from that person in one or more transfers described in paragraph (d)(11) of this section), does not contribute to another ownership change on any testing date ... determining whether an ownership change occurs on or after the date of exercise. (11) Transfers not subject to deemed exercise. Paragraph (d)(2) of this section does not apply
- 26 CFR §1.902-1Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
dollars at the spot exchange rate in effect on the date of the distribution. (11) Dividend. For purposes of section 902, the definition of the term dividend in section ... post-1986 undistributed earnings of Corporation A to all shareholders in 1992 30u 11. Percentage of Corporation A's post-1986 undistributed earnings paid to all shareholders in 1992 (Line
- 26 CFR §20.2037-1Transfers taking effect at death.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
also paragraph (g) of this section with respect to transfers made between November 11, 1935, and January 29, 1940. The provisions of section 2037 do not apply to transfers made ... instrument of transfer and not by operation of law. (g) Transfers made after November 11, 1935, and before January 29, 1940. The provisions of paragraphs (a) to (f) of this
- 26 CFR §1.1017-1Basis reductions following a discharge of indebtedness.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
insolvency. If COD income arises from a discharge of indebtedness in a title 11 case or while the taxpayer is insolvent, the amount of any basis reduction under section ... property. For example, if, immediately after the discharge of indebtedness in a title 11 case, a taxpayer's adjusted bases of property is $100 and its undischarged indebtedness
- 26 CFR §20.2012-1Credit for gift tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
half of the gift considered as made by him is determined to be $11,250, and the amount of the gift tax of his wife paid with respect ... Therefore, the credit for gift tax allowed is $12,450 ($11,250 plus
- 26 CFR §1.6038-2Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
profits, and previously taxed earnings and profits described in section 959(c); and (11) Transactions with certain related parties. (i) A summary showing the total amount of each ... resulting from sales and purchases reported under other items listed in this paragraph (f)(11) that arise and are collected in full in the ordinary course of business); (H) Dividends
- 26 CFR §1.61-6Gains derived from dealings in property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
certain property between spouses or between an individual and a controlled corporation, section 1239; (11) Taxability to employee of termination payments, section
- Código PR §1062.11Retención en el Origen de la Contribución en el Caso de CorporacionesPuerto RicoSección de código
Entidades Bancarias Internacionales organizadas bajo las disposiciones de la Ley Núm. 52 del 11 de agosto de 1989, conocida como “Ley Reguladora del Centro Bancario Internacional”, y (C) intereses (incluyendo
- Código PR §2010.02DefinicionesPuerto RicoSección de código
bajo las leyes de Puerto Rico. (10) Donaciones- (Véase la Sección 2042.01(a)). (11) Residente de Puerto Rico - El término “residente de Puerto Rico” significa un individuo que está domiciliado
- 26 USC §5601Criminal penaltiesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
persons in defrauding the United States of the tax on any distilled spirits; or (11) Unlawful purchase, receipt, or processing of distilled spirits purchases, receives, or processes any distilled spirits
- 26 CFR §1.401(m)-1Employee contributions and matching contributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
safe harbor provisions of section 401(m)(11) described in § 1.401(m)-3; or (iii) The ACP safe harbor provisions of section 401(m)(12) described ... SIMPLE 401(k) provisions of sections 401(k)(11) and 401(m)(10) described in § 1.401(k)-4. (2) Automatic satisfaction by certain plans. Notwithstanding paragraph (b)(1) of this
- 26 CFR §1.1361-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Coordination with grantor trust rules. (9) Successive income beneficiary. (10) Affirmative refusal to consent. (11) Revocation of QSST election. (12) Converting a QSST to an ESBT. (k)(1) Examples