1375 resultados — página 26 de 69

• 26 CFR §1.1445-8Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  person (or, is not a withholding qualified holder (as defined in § 1.1445-1(g)(11)) and therefore is not treated as a non-foreign person for purposes of withholding under ... foreign status submitted by a withholding qualified holder (as defined in § 1.1445-1(g)(11)), which applies under this paragraph (e). (f) Qualified notice. A qualified notice for purposes

• 26 USC §457Deferred compensation plans of State and local governments and tax-exempt organizations
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  amount which is not attributable to rollover contributions (as defined in section 411(a)(11)(D)) does not exceed the dollar limit under section 411(a)(11 ... such portion from 1 eligible deferred compensation plan to another eligible deferred compensation plan. (11) Certain plans excluded (A) In general The following plans shall be treated as not providing

• 26 CFR §54.4980H-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  month. (9) Church, or a convention or association of churches. (10) Collective bargaining agreement. (11) Cost-sharing reduction. (12) Dependent. (13) Educational organization. (14) Eligible employer-sponsored plan. (15) Employee

• 26 CFR §301.9100-4TTime and manner of making certain elections under the Economic Recovery Tax Act of 1981.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable income of that committee shall be taxed at the appropriate rates under section 11(b); that income is ordinarily taxed at the highest rate specified in section 11

• 26 CFR §1.826-1Election by reciprocal underwriters and interinsurers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  fact of the electing reciprocal: (1) Is subject to the taxes imposed by section 11 (b) and (c) and the regulations thereunder; (2) Consents (in the manner provided by paragraph

• Código PR §1032.08Cantidades Recibidas Bajo un Plan de Salud o Accidente
  Puerto RicoSección de código

  tales como programas de control de peso, control de uso del tabaco y otros. (11) El patrono deberá establecer en un documento del plan de seguro de salud

• 26 CFR §1.901(m)-7De minimis rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this case, the absolute value of the sum of the basis differences is $11 million (11 million u translated into dollars at the exchange rate of $1 = 1 u). Because ... basis differences of $11 million is not less than the threshold of $3 million, the requirements of the RFA class exemption are not satisfied. Finally, because the absolute value with

• 26 CFR §1.911-2Qualified individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  ship) June 25, 1982 110 United States 11 a.m. June 30, 1982 1 p.m. (by ship) July 19, 1982 0 France 3 p.m. July 24, 1982 11

• 26 CFR §145.4052-1Special rules and definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  examples: Example 1. M manufactures trucks that are taxable under section 4051. On July 11, 1988, D, a corporation that is a dealer, purchases one truck from ... section. Example 7. M manufactures trucks that are taxable under section 4051. On July 11, 1988, M leases a truck to a lessee, L. The lease has a two-year

• 26 CFR §31.3406(g)-1Exception for payments to certain payees and certain other payments.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this chapter) of recalcitrant account holders (as described in § 1.6049-4(f)(11) of this chapter), if withholding was applied to the payment (either by the participating FFI or another

• 26 CFR §1.336-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  month disposition period. (8) Disposition date. (9) Disposition date assets. (10) Domestic corporation. (11) Section 336(e) election. (12) Related persons. (13) Liquidation. (14) Deemed asset disposition. (15) Deemed disposition

• 26 CFR §1.6664-3Ordering rules for determining the total amount of penalties imposed.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Adjustment #2 40,000 “Adjusted” taxable income 56,800 Tax on “adjusted” taxable income $11,880 Tax on “adjusted” taxable income from step 1 $2,524 Portion of underpayment

• 26 CFR §26.2642-4Redetermination of applicable fraction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  plus $99,000)/$165,000 = one. (iii) The balance of the allocation, $11,000 ($150,000 less the timely allocation of $40,000 less the late allocation ... trust immediately prior to the February 1, 1998 transfer (.40 × $150,000)) plus $11,000 (the amount of the timely allocation to the 1998 transfer)/$200,000 (the value

• 26 USC §403Taxation of employee annuities
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  paid. (B) Certain rules made applicable The rules of paragraphs (2) through (7) and (11) and (9) of section 402(c) and section 402(f) shall apply for purposes ... Certain rules made applicable The rules of paragraphs (2) through (7), (9), and (11) of section 402(c) and section 402(f) shall apply for purposes of subparagraph (A), except

• 26 USC §422Incentive stock options
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  transferred to a trustee, receiver, or other similar fiduciary in any proceeding under title 11 or any other similar insolvency proceeding, neither such transfer, nor any other transfer of such

• 26 CFR §1.59A-9Anti-abuse and recharacterization rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  purposes of § 1.59A-2(e)(2) and § 1.59A-5(c)(2). (11) Example 10: Acquisition of depreciable property in a nonrecognition transaction —(i) Facts. U, which ... does not apply because FP purchased Property 1 from an unrelated party. (12) Example 11: Transactions between related parties with a principal purpose of increasing the adjusted basis of property

• 26 CFR §1.170A-3Reduction of charitable contribution for interest on certain indebtedness.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  accrued interest plus $33, the amount of bond discount attributable to the 11-month period B held the bond). (e) Effective date. This section applies only to contributions paid

• 26 CFR §1.312-11Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  distribution occurs after October 20, 1951, and is subject to section 112(b)(11) of the Internal Revenue Code of 1939; or (iii) Of stock or securities in such corporation

• Código PR §1051.08Moratoria de Créditos Contributivos
  Puerto RicoSección de código

  Capital de Inversión de Puerto Rico de 1999; (3) Inciso (a) del Artículo 11 de la Ley 178 de 12 de agosto de 2000, según enmendada, conocida como

• 26 CFR §1.174-2Definition of research and experimental expenditures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  connection with the research or experimentation, to which the taxpayer acquires rights of ownership. (11) Examples. The following examples illustrate the application of this paragraph (a). Example 1. Amounts paid ... test whether certain features can be integrated into the design of the machine. This $11,000 of costs represents research and development costs in the experimental or laboratory sense. After