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• 26 CFR §1.1012-1Basis of property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  change in method of accounting to which sections 446 and 481 apply. (11) Effective/applicability date. Paragraphs ... number of shares. Unless a single-account election is in effect, see paragraph (e)(11) of this section, a taxpayer may not average together the basis of identical stock held

• Código PR §1063.07Planilla Informativa sobre Transacciones de Extensión de Crédito
  Puerto RicoSección de código

  hipotecarios, comúnmente conocidas como “Mortgage Bankers” o “Mortgage Brokers”; o (10) compañías de seguros; (11) cualquier otra entidad organizada o autorizada bajo las leyes bancarias o financieras de Puerto Rico

• 26 CFR §1.1445-2Situations in which withholding is not required under section 1445(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  foreign status provided by a withholding qualified holder (as defined in § 1.1445-1(g)(11)). (A) A transferee of a U.S. real property interest is not required to withhold under ... foreign estate, except that a withholding qualified holder (as defined in § 1.1445-1(g)(11)) is not a foreign person. Additionally, a foreign corporation that has made a valid election

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

  placed in service on the date the taxpayer takes possession of the vehicle. (11) Previously-owned clean vehicle. Previously-owned clean vehicle has the meaning provided in section ... previously-owned clean vehicle as defined in section 25E(c)(1) and paragraph (b)(11) of this section. (2) Example 2: Multiple transfers since enactment of section 25E. On July

• 26 CFR §1.1502-79Separate return years.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  treatment of disallowed business interest expense carryforwards (as defined in § 1.163(j)-1(b)(11)) of a member arising in a separate return limitation year

• 26 CFR §1.404(a)-8Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  applicable requirements set forth in section 401(a) (3), (4), (5), (6), (7), (8), (11), (12), (13), (14), (15), (16), and (19). In the case of a plan which covers

• 26 CFR §1.6041-10Return of information as to payments of winnings from bingo, keno, and slot machine play.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  with reference to a period beginning at 12 a.m. and ending no later than 11:59 p.m. of the same calendar day. (iii) Gaming day —(A) In general. A gaming ... gaming day that begins on December 31 of any calendar year ends at 11:59 p.m. on December 31, regardless of the time on December 31 on which that gaming

• 26 USC §4972Tax on nondeductible contributions to qualified employer plans
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  section 408(p)), a simple plan (within the meaning of section 401(k)(11)), or a simplified employee pension (within the meaning of section 408(k)) which are not deductible

• 26 USC §9012Criminal penalties
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  expenses which would be qualified campaign expenses but for subparagraph (C) of section 9002(11). (2) It shall be unlawful for an eligible candidate of a political party (other than

• 26 USC §7447ARetirement for special trial judges
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  trial judge are at least: 65 15 66 14 67 13 68 12 69 11 70 10. (2) Length of service In making any determination of length of service

• 26 CFR §1.666(a)-1AAmount allocated.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  None None 1965 11,000 5,000 1966 8,000 3,000 1967 None None ... person 1962 $7,000 None 1963 12,000 None 1964 None None 1965 $11,000 None 1966 8,000 None 1967 None None 1968 4,000 None

• 26 CFR §1.1503(d)-8Applicability dates.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  period to which § 1.1502-21(c)(1)(i)(E) applies. (9)-(10) [Reserved] (11) Disregarded payment loss rules. Section 1.1503(d)-1(d) applies to taxable years beginning

• 26 CFR §1.1551-1Disallowance of surtax exemption and accumulated earnings credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  transferee the Secretary or his delegate may disallow the surtax exemption defined in section 11(d) or the accumulated earnings credit of $150,000 ($100,000 in the case ... section 1551 is to prevent avoidance or evasion of the surtax imposed by section 11(c) or of the accumulated earnings tax imposed by section 531. It is not intended

• 26 CFR §1.432(e)(9)-1Benefit suspensions for multiemployer plans in critical and declining status.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  determined is the product of— (A) 100 percent of the accrual rate up to $11, plus 75 percent of the lesser of— ( 1 ) $33; or ( 2 ) The accrual rate ... excess of $11; and (B) The number of the participant's years and months of credited service as of that date. (iii) Calculation of accrual rate. The accrual rate

• 26 CFR §303.1Statutory provisions; section 36, Trading With the Enemy Act.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Executive Office of the President, established by Executive Order No. 9095 of March 11, 1942, is hereby terminated; and all authority, rights, privileges, powers, duties, and functions vested in such

• 26 USC §4682Definitions and special rules
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  consumption, use, or warehousing. (2) Ozone-depleting chemicals   Common name:Chemical nomenclature: CFC–11  trichlorofluoromethane CFC–12  dichlorodifluoromethane CFC–113  trichlorotrifluoroethane CFC–114  1,2-dichloro ... such chemical under the following table:   Ozone-depleting chemical:Ozone-depletion factor: CFC–11 1.0   CFC–12 1.0   CFC–113 0.8   CFC–114 1.0   CFC–115 0.6   Halon

• DA 22-07Exención del Pago del Impuesto sobre Ventas en Alimentos Preparados por razón de la Declaración de Estado de Emergencia Decretado en la Orden Ejecutiva Núm. OE-2022-45, a raíz del paso del huracán Fiona por Puerto Rico
  Puerto RicoDeterminación administrativaVigencia: 2022-09-19

  jueves, 22 de septiembre de 2022 y concluirá a las 11:59 p.m. del jueves, 6 de octubre de 2022. Cabe señalar que la Exención Temporera de IVU en Alimentos

• 26 USC §882Tax on income of foreign corporations connected with United States business
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  United States during the taxable year shall be taxable as provided in section 11, 55, or 59A,1 on its taxable income which is effectively connected with the conduct

• 26 CFR §1.860E-2Tax on transfers of residual interests to certain organizations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  equal to the product of the highest rate specified in section 11(b)(1) for the taxable year in which the transfer described in section 860E(e)(1) occurs

• 26 CFR §1.529A-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Earnings. (7) Earnings ratio. (8) Eligible individual. (9) Excess contribution. (10) Excess aggregate contribution. (11) Investment in the account. (12) Member of the family. (13) Program-to-program transfer