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- 26 CFR §1.585-2Addition to reserve.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
year, the balance of the reserve as of December 31, 1975, is $11,000 ($6,000−$1,000 + $6,000). (c) During 1976, Y has net bad debts charged ... Consequently, there is a reserve deficiency of $1,000 ((1.2% × $1,000,000)—$11,000). The maximum reasonable addition to the reserve for losses under subparagraph
- 26 USC §453ASpecial rules for nondealersFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
multiplied by (B) the maximum rate of tax in effect under section 1 or 11, whichever is appropriate, for such taxable year. For purposes of applying the preceding sentence with
- 26 CFR §1.367(b)-3TRepatriation of foreign corporate assets in certain nonrecognition transactions (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which $19 is described in section 1248(a) and the remaining $11 is not (for example, because it was earned prior to 1963). In a liquidation described in section
- 26 CFR §48.6416(b)(1)-2Determination of price readjustments.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
pays tax liability accordingly. Thereafter, the manufacturer credits the customer's account for $11 (tax included) in readjustment of the original sale price. The overpayment of tax is $1, determined ... follows: Tax-included readjustment × Tax-included sale price Original tax due = Tax overpayment. $11 × $10 = $1 tax overpaid. $110 (2) Rules of special application —(i) Constructive sale price
- 26 CFR §601.702Publication, public inspection, and specific requests for records.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
considered subject to the time constraints of paragraphs (c)(9), (10), and (11) of this section, unless and until the request or appeal is amended to comply. The IRS shall ... requirements of this section, the time constraints of paragraphs (c)(9), (10), and (11) of this section shall begin. (ii) Requests for the continuing production of records created
- 26 CFR §53.4943-3Determination of excess business holdings.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
permitted holdings of F in X under paragraph (b)(1) of this section are 11 percent of the voting stock in X. F, therefore, possesses voting stock in X representing ... percentage of voting stock representing the permitted holdings of F in X ( i.e. , 11 percent) from the percentage of voting stock held by F in X (I.E., 20 percent
- 26 CFR §1.907(f)-1Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
General section 904 limitation (.46 × (line 1 plus line 3)) 10,580 11,500 9,200 6. (a) Unused FOGEI taxes (excess of line 2 over line
- 26 CFR §1.381(c)(22)-1Successor life insurance company.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
acquiring corporation to the purchasing corporation (as defined in § 1.338-2(c)(11)) or to any person related to the purchasing corporation within the meaning of section ... acquiring corporation shall be treated as the distributor or transferor corporation. (11) To the extent there are any installments of tax imposed by section 818(e)(3)(A) remaining
- 26 CFR §1.414(f)-1Definition of multiemployer plan.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
years of service between January 1, 1976, and December 31, 1979, and 11 years of service between January 1, 1980, and December 31, 1990. On December ... years = $16 $8 × 4 years = $32 Jan. 1, 1980 to Dec. 31, 1990 $12 × 11 years = $132 Total $148 $212 The XYZ plan does not satisfy the requirements of paragraphs
- 26 CFR §301.6233(a)-1Interest and penalties determined from reviewed year.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
highest rate of tax in effect for the reviewed year under section 1 or 11 was applied when calculating the imputed underpayment. See § 301.6225-1(b)(1)(iv). (B) Multiply ... highest rate of tax in effect for the reviewed year under section 1 or 11. (C) If the imputed underpayment was modified in accordance with § 301.6225-2(b)(3), repeat
- 26 CFR §1.411(d)-4Section 411(d)(6) protected benefits.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (c)(1)of this Q&A-1 are effective as of July 11, 1988. Thus, patterns or repeated plan amendments adopted and effective before July 11, 1988 will ... benefit to the extent such involuntary distribution is permitted under sections 411(a)(11) and 417(e). Thus, for example, an involuntary distribution provision may be amended to require that
- 26 CFR §1.472-2Requirements incident to adoption and use of LIFO inventory method.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
order of acquisitions— 10 at $0.10 $1.00 January 1 at .11 .11 April 2 at .12 .24 July 2 at .13 .26 Totals 15 1.61 or ( c ) At an annual ... order of acquisition— From 1956 10 at $0.10 $1.00 January 1957 51 at .11 .11 April 1957 2 at .12 .24 Totals 13 1.35 or ( c ) In case the increase
- 26 CFR §20.2010-1Unified credit against estate tax; in general.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section, this section applies to the estates of decedents dying after June 11, 2015. For the rules applicable to estates of decedents dying after December 31, 2010, and before ... explanation of the basic exclusion amount applicable to estates of decedents dying after June 11, 2015, and before January 1, 2018, see § 20.2010-1(d)(3), as contained
- 26 CFR §1.45Y-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
consolidated group. (8) Secretary. (9) Section 45Y credit. (10) Section 45Y regulations. (11) Unrelated person. (12) Waste energy recovery property (WERP). (b) Credit amount. (1) In general. (2) Applicable amount
- 26 CFR §301.7502-1Timely mailing of documents and payments treated as timely filing and paying.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
requirements of this section in an envelope bearing a postmark dated after January 11, 2001. (2) Claim for credit or refund on late filed tax return. Paragraph (f) of this ... other law or rule of law (including res judicata) as of January 11, 2001. (3) Electronically filed documents. This section applies to any electronically filed return, claim, statement, or other
- 26 CFR §1.168(k)-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
depreciation for certain passenger automobiles. (9) Section 754 election. (10) Coordination with section 47. (11) Coordination with section 514(a)(3). (g) Effective date. (1) In general. (2) Technical termination ... section 47. (i) In general. (ii) Example. (10) Coordination with section 514(a)(3). (11) Mid-quarter convention. (h) Applicability dates. (1) In general. (2) Early application of this section
- 26 CFR §1.6655-5Short taxable year.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
required installment. Same facts as Example 5 except D corporation began business on May 11, 2009. In accordance with paragraph (c)(1)(ii)(A) of this section, D's first ... liability for the short taxable year less prior installment payments of $675,000). (11) Example 11. Short termination year using the tax shown on the return for the preceding taxable
- 26 USC §4965Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
amount equal to the product of the highest rate of tax under section 11, and the greater of— (i) the entity's net income (after taking into account
- 26 CFR §1.6038D-2Requirement to report specified foreign financial assets.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
chapter created pursuant to a court order issued in a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq. ) or a confirmed plan under Chapter 11 (11 U.S.C
- 26 CFR §20.2056(c)-2Marital deduction; definition of “passed from the decedent to his surviving spouse.”Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
property includible in her gross estate under Part III of Subchapter A of Chapter 11. Under these circumstances, if an estate tax return is required to be filed