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• 26 CFR §1.962-1Limitation of tax for individuals on amounts included in gross income under section 951(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amount equal to the tax which would be imposed under section 11 if such amounts were received by a domestic corporation (determined in accordance with paragraph (b)(1) of this ... Rules of application. For purposes of this section— (1) Application of section 11. For purposes of applying section 11 for a taxable year as provided in paragraph

• 26 CFR §1.457-2Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  time, severance pay, disability pay, or death benefit plan described in section 457(e)(11)(A)(i) and any plan paying length of service awards to bona fide volunteers ... account of qualified services performed by such volunteers as described in section 457(e)(11)(A)(ii). Further, the term plan does not include any of the following (and section

• Código PR §2051.09Prórroga para el Pago en el caso de Negocios Controlados
  Puerto RicoSección de código

  determinación del caudal relicto bruto del causante, o (B) dicha sociedad tenía once (11) socios o menos, (3) acciones en una corporación dedicada a una industria o negocio en Puerto ... determinar el caudal relicto bruto del causante, o (B) dicha corporación tenía once (11) accionistas o menos. Para fines de este apartado las determinaciones se harán al momento inmediatamente anterior

• 26 CFR §1.25E-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  purposes of eligible entity requirements. (9) Modified adjusted gross income. (10) Placed in service. (11) Previously-owned clean vehicle. (12) Qualified buyer. (13) Qualified manufacturer. (14) Qualified sale. (15) Registered

• 26 USC §382Limitation on net operating loss carryforwards and certain built-in losses following ownership change
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  more of the total value of shares of all classes of stock. (5) Title 11 or similar case (A) In general Subsection (a) shall not apply to any ownership change ... immediately before such ownership change) under the jurisdiction of the court in a title 11 or similar case, and (ii) the shareholders and creditors of the old loss corporation (determined

• 26 CFR §1.642(c)-7Transitional rules with respect to pooled income funds.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  January 15, 1969 480,000 60,000 540,000 3 360,000 November 11, 1969 600,000 200,000 800,000 4 600,000 1 $100,000 = (the amount ... September 30, 1970, and there were no additional transfers to the fund after November 11, 1969. Accordingly, the fair market value of the property required to be allocated

• 26 CFR §1.401(m)-3Safe harbor requirements.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  test safe harbor —(1) Section 401(m)(11) safe harbor. Matching contributions under a plan satisfy the ACP safe harbor provisions of section 401(m)(11) for a plan year ... this section, a plan will fail to satisfy the requirements of section 401(m)(11), section 401(m)(12), and this section unless plan provisions that satisfy the rules

• 26 CFR §1.6043-3Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  annual return of information of an organization which was filed before September 11, 1978, if the organization had failed to provide the information with such return in accordance with paragraph

• 26 CFR §1.469-3TPassive activity credit (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  materially participates for 1988. Thus, B has a taxable loss for 1988 of $11,950, determined as follows: Gross income: Income other than passive activity gross income $110,000 Passive ... passive activity deductions 123,950 Passive activity deductions 18,000 (141,950) Taxable income (11,950) (ii) Under section 26(b) and paragraph (d)(2) of this section, the regular

• 26 USC §1445Withholding of tax on dispositions of United States real property interests
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  highest rate of tax in effect for the taxable year under section 11(b) (or, to the extent provided in regulations, 20 percent) multiplied by the gain realized ... highest rate of tax in effect for the taxable year under section 11(b) multiplied by the amount of gain recognized on such distribution under such subsection. (3) Distributions

• 26 CFR §1.152-3Multiple support agreements.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year as follows: Source Percentage of total Social Security 25 N, an unrelated neighbor 11 B, a brother 14 D, a daughter 10 S, a son 40 Total received

• 26 CFR §20.2053-10Deduction for certain foreign death taxes.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taking into account any exemptions, credits, or deductions allowed by Chapter 11). See examples (2) through (5) of paragraph (e) of § 20.2053-9. (c) Exercise of election. The election

• 26 USC §6334Property exempt from levy
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Code) disability benefit under— (A) subchapter II, III, IV, V, or VI of chapter 11 of such title 38, or (B) chapter ... such title 38. (11) Certain public assistance payments Any amount payable to an individual as a recipient of public assistance under— (A) title IV or title XVI (relating to supplemental

• 26 CFR §58.4501-5Examples.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Corporation X stock issued in the Corporation X Redomiciliation). (11) Example 11: Section 355 split-off —(i) Facts. Corporation X owns all the stock of a pre-existing subsidiary (Controlled ... reorganization —(i) Facts. The facts are the same as in paragraph (b)(11)(i) of this section ( Example 11 ), except that Controlled is a newly formed corporation, and the Corporation

• 26 CFR §1.163-2Installment purchases where interest charge is not separately stated.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  percent thereof = $33. Carrying charges attributable to 1956 = $44 ($4 × 11). Example 3. Assume the same facts as in example (2), except that the furniture was repossessed ... percent thereof = $25.50. Carrying charges attributable to 1956 = $44 ($4 × 11). Example 4. (i) On September 15, 1968, C registered at X University for the 1968-69 academic year

• 26 CFR §48.0-2General definitions and attachment of tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  things belonging within some foreign country or within a possession of the United States. (11) The term possession of the United States includes Guam, the Midway Islands, Palmyra, the Panama

• 26 CFR §1.665(a)-1AUndistributed net income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  which is not a foreign trust created by a U.S. person for 1973 is $11,400, computed as follows: Distributable net income (40% of each item of gross income ... Total 12,600 Undistributed net income 11,400 (c) Effect of prior distributions. The undistributed net income for any year to which an accumulation distribution for a later year

• 26 CFR §1.168(k)-1Additional first year depreciation deduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  additional first year depreciation deduction because JJ acquired the tractors before September 11, 2001. (4) Acquisition of property —(i) In general —(A) Qualified property. For purposes of the 30-percent ... written binding contract for the acquisition of the property was in effect before September 11, 2001; or ( 2 ) Acquired by the taxpayer pursuant to a written binding contract that

• 26 CFR §4.954-1Foreign base company income; taxable years beginning after December 31, 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  regulations thereunder, and thus is subject to current taxation under section 1 or 11 of the Code. The determination of whether a foreign corporation is a controlled foreign corporation ... taxable year of the foreign corporation, the maximum U.S. rate of taxation under section 11 is 34 percent. (v) Conclusion. Based on these facts, if CFC elects to exclude

• 26 CFR §1.6655-3Adjusted seasonal installment method.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section, the following computation is necessary: (A) Taxable income for first 11 months of 2009 = $3,370,000 (B) Taxable income for first 11 months ... total taxable income for 2006 ($480,000) = .9792 (C) Taxable income for first 11 months of 2007 ($940,000) divided by total taxable income