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- 26 CFR §1.108-7Reduction of attributes.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section: Example 1. (i) Facts. In Year 4, X, a corporation in a title 11 case, is entitled under section 108(a)(1)(A) to exclude from gross income ... Example 3. (i) Facts. In Year 2, X, a corporation in a title 11 case, has outstanding debts of $200,000 and a depreciable asset that has an adjusted basis
- 26 CFR §1.5000A-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Health insurance issuer. (10) Household income. (i) In general. (ii) Modified adjusted gross income. (11) Individual market. (12) Large and small group market. (13) Month. (14) Qualified health plan
- 26 USC §7481Date when Tax Court decision becomes finalFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Court— (1) the time for payment of an amount of tax imposed by chapter 11 is extended under section 6166, and (2) there is treated as an administrative expense under
- 26 CFR §20.2039-1Annuities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
includible under some other section of part III of subchapter A of chapter 11. However, see section 2039(c) and (d) and § 20.2039-2 for rules relating to the exclusion ... under section 2039(a) will not preclude the application of another section of chapter 11 with regard to that interest. For annuity interests in trust, see paragraph
- 26 CFR §1.1201-1Alternative tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
gain for taxable years beginning before January 1, 1977) (as defined in section 1222(11)) section 1201(a) imposes an alternative tax in lieu of the tax imposed by sections ... 11 and 511, but only if such alternative tax is less than the tax imposed by sections 11 and 511. The alternative tax is not in lieu of the personal
- 26 CFR §1.457-6Timing of distributions under eligible plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
balance) which is not attributable to rollover contributions (as defined in section 411(a)(11)(D)) is not in excess of the dollar limit under section 411(a)(11
- 26 CFR §1.1445-5Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
foreign estate, except that a withholding qualified holder (as defined in § 1.1445-1(g)(11)) is not a foreign person for purposes of this section. (B) Procedural rules. The rules ... foreign status provided by a withholding qualified holder (as defined in § 1.1445-1(g)(11)). ( 1 ) An interest-holder's certification of non-foreign status must be signed under penalties
- 26 CFR §1.1297-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
lease. (7) LTS license. (8) LTS obligation. (9) LTS stock. (10) Qualified affiliate. (11) Residual gain. (12) TFC obligation. (13) Unremitted earnings. (h) Applicability date. § 1.1297-3 Deemed sale ... Insurance business. (9) International financial reporting standards or IFRS. (10) Mortgage insurance company. (11) Total assets. (g) Applicability date. § 1.1297-5 [Reserved] § 1.1297-6 Exception from the definition of passive
- 26 CFR §1.962-3Treatment of actual distributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Excludable section 962 earnings and profits Taxable section 962 earnings and profits 1963 $25 $11 ... Year Classification of distributions under sections 959 and 962(d) No. 1 $75 25 11 39 50 1964 1963 1963 1963 1966 (c)(1) non-section
- 26 CFR §1.904(f)-7Separate limitation loss and the separate limitation loss account.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
capital gains and losses and qualified dividend income, as defined in section 1(h)(11), under section
- 26 CFR §1.481-2Limitation on tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
year 1958. As of January 1, 1958, he had an opening inventory of $11,000. On December 31, 1958, he had a closing inventory of $12,500. Merchandise purchases during ... adjustments, using the new method of accounting follows: Net sales $32,000 Opening inventory $11,000 Purchases 22,500 Total 33,500 Less closing inventory 12,500 Cost of goods
- 26 CFR §1.250(b)-3Foreign-derived deduction eligible income (FDDEI) transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
general property means any property other than: Intangible property (as defined in paragraph (b)(11) of this section); a security (as defined in section 475(c)(2)); an interest ... purposes of determining whether to cash or physically settle such contracts under similar circumstances). (11) Intangible property. The term intangible property has the meaning set forth in section
- 26 USC §7802Internal Revenue Service Oversight BoardFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
special Government employee, the following additional rules apply for purposes of chapter 11 of title 18, United States Code: (i) Restriction on representation In addition to any restriction under section ... waive for the term of the member any appropriate provision of chapter 11 of title 18, United States Code, to the extent such waiver is necessary to allow such member
- Código PR §6054.01Facultades del Secretario bajo el Subtítulo DPuerto RicoSección de código
impuesto por uso, o a otros factores que afecten la cuantía de la imposición. (11) Ampliar razonablemente el término que fije el Subtítulo D para el desempeño de cualquier deber
- 26 USC §45YClean electricity production creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
facility which is located in an energy community (as defined in section 45(b)(11)(B)), for purposes of determining the amount of the credit under subsection (a) with respect ... Apprenticeship requirements Rules similar to the rules of section 45(b)(8) shall apply. (11) Domestic content bonus credit amount (A) In general In the case of any qualified facility
- 26 CFR §1.280F-7Property leased after December 31, 1986.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11,360 (v) The applicable table in the case of a passenger automobile first leased after December 31, 1988, will be contained in a revenue ruling or revenue procedure published ... less 1 2 3 4 5 6 7 8 9 10 11 12 and Later Property with a recovery period of less than 7 years under the alternative depreciation system
- 26 CFR §1.1232-3AInclusion as interest of original issue discount on certain obligations issued after May 27, 1969.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
certificate may be redeemed for $11,255.09 and $12,667.60, respectively. However, in no event shall the initial period and the renewal periods exceed 10 years. A does not notify ... Under subdivision (ii) of this subparagraph, the issue price is considered to be $11,255.09 and the date of maturity is considered to be May 1, 1973. Since the stated
- 26 CFR §1.6655-2TSafe harbor for certain installments of tax due before July 1, 1987 (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
fraction is the highest tax rate applicable for the taxable year under section 11, as adjusted under section 15, and the denominator is 46 percent. This alternative computation ... annualized taxable income (Item 2) using rates under section 11 and 1201, taking into account section 15, applicable to the taxable year ending January
- 26 CFR §1.61-15Options received as payment of income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
grant. (d) Effective date. This section shall apply to options granted after July 11, 1963, other than options required to be granted pursuant to the terms of a written contract
- 26 CFR §1.167(a)-14Treatment of certain intangible property excluded from section 197.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
intangibles). These excluded intangibles are specifically described in § 1.197-2(c) (4), (6), (7), (11), and (13) and include certain computer software and certain other separately acquired rights, such ... mortgage servicing rights described in section 167(f)(3) and § 1.197-2(c)(11) is determined by using the straight line method described in § 1.167(b)-1 (except that