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- 26 USC §6033Returns by exempt organizationsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
refunded, and (D) section 4959 (relating to taxes on failures by hospital organizations), (11) the respective amounts (if any) of— (A) the taxes imposed with respect to the organization ... amount equal to the product of the highest rate of tax imposed by section 11 for the taxable year and the aggregate amount not included in such notices by reason
- 26 CFR §1.6050S-1Information reporting for qualified tuition and related expenses.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
board for the 2003 Fall semester. In late August 2003, Student A pays $11,000 to University X. In early September 2003, Student A drops to half-time enrollment ... balance toward current charges. (ii) Under paragraph (b)(2)(v) of this section, the $11,000 payment is treated as a payment of qualified tuition and related expenses
- 26 CFR §1.857-2Real estate investment trust taxable income and net capital gain.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
surtax, computed at the rates and in the manner prescribed in section 11, on the “real estate investment trust taxable income”, as defined in section 857(b)(2). Section
- 26 CFR §1.1446-4Publicly traded partnerships.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation, at the greater of the highest rate of tax specified in section 11(b) or 881 (without regard to any reduction in the rate of tax permitted under ... foreign persons subject to withholding at the highest rate of tax specified in section 11(b); (3) A chapter 3 withholding rate pool (as described
- 26 CFR §48.6416(b)(2)-2Exportations, uses, sales, and resales included.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
definition of the term “possession of the United States”, see § 48.0-2(a)(11). (2) Rule for exportation of vaccines. Paragraph (b)(1) of this section applies to tax paid
- 26 CFR §1.860-3Interest and additions to tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
amount of any tax for which it would have been liable under section 11(a), 56(a), 1201(a), or 857(b) had it not been allowed the $20 deduction
- 26 CFR §1.1502-13Intercompany transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
operating losses subject to section 382 or the SRLY rules. (K) Example 11. Section 475. (L) Example 12. Section 1092. (M) Example 13. [Reserved] (N) Example 14. Source of income ... market rate of interest. (J) Example 10. Nonintercompany obligation becomes intercompany obligation. (K) Example 11. Notional principal contracts. (F) Anti-avoidance rules § 1.1502-13(h)(2) (i) Example 1. Sale
- 26 CFR §1.7519-2TRequired payments—procedures and administration (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation's taxpayer identification number and must include the statement: “IRS NO. 11 PAYMENT.” The check or money order must be sent, together with Form 720, to the Service Center
- 26 CFR §1.988-1Certain definitions and special rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock is a section 988 transaction. Example 9. On May 11, 1989, X purchases a one year note at original issue for its issue price of $1,000. The note ... section, this yen for yen interest rate swap is a section 988 transaction. Example 11. On August 11, 1989, X enters into an option contract for sale of a group
- 26 USC §664Charitable remainder trustsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
amount of the increase in the tax which would be imposed by chapter 11 if such securities were not transferred as described in paragraph (1), and (B) interest on such ... from the due date for filing the return of the tax imposed by chapter 11. (7) Applicable limitation (A) In general For purposes of paragraph (3)(E), the applicable limitation
- 26 USC §402Taxability of beneficiary of employees' trustFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
described in such clause may not accept transfers or rollovers from such retirement plans. (11) Distributions to inherited individual retirement plan of nonspouse beneficiary (A) In general If, with respect ... Rules similar to the rules of clauses (ii) and (iii) of section 72(t)(11)(C) shall apply for purposes of this subsection. (B) Qualified distribution For purposes of this
- 26 CFR §601.501Scope of rules; definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
conferences, hearings, and meetings. (See 31 CFR 10.2(a) and 10.7(a)(7).) (11) Principal. A person (i.e., taxpayer) who appoints an attorney-in-fact under a power of attorney
- 26 USC §267Losses, expenses, and interest with respect to transactions between related taxpayersFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
than 50 percent of the capital interest, or the profits interest, in the partnership; (11) An S corporation and another S corporation if the same persons own more than ... taken into account in determining a tax imposed under section 1 or 11 or a tax computed as provided by either of such sections. (e) Special rules for pass-thru
- 26 CFR §1.197-2Amortization of goodwill and certain other intangibles.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
rules under section 167(f) and paragraphs (c)(4), (6), (7), (11), and (13) of this section for a description of the property subject to section 167(f). (3) Amounts ... services to a particular customer, a mortgage servicing contract (as defined in paragraph (c)(11) of this section), an investment management contract, or other relationship with customers involving the future
- 26 CFR §509.104Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
United States or of any State or Territory of the United States. (11) Industrial and commercial profits. The term “industrial and commercial profits” means profits arising from industrial, commercial, mercantile
- 26 CFR §1.59A-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Disallowed business interest expense carryforward. (9) Domestic related business interest expense. (10) Foreign person. (11) Foreign related business interest expense. (12) Foreign related party. (13) Gross receipts. (14) Member ... application of rules applicable to banks and registered securities dealers. (i) Facts. (ii) Analysis. (11) Example 10: Acquisition of depreciable property in a nonrecognition transaction. (i) Facts. (ii) Analysis
- 26 USC §7508Time for performing certain acts postponed by reason of service in combat zone or contingency operationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 6013(f)(3). (e) Exceptions (1) Tax in jeopardy; cases under title 11 of the United States Code and receiverships; and transferred assets Notwithstanding the provisions of subsection
- 26 CFR §1.162-31The $500,000 deduction limitation for remuneration provided by certain health insurance providers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
account balance during 2016 is $11,111 ($11,111 − $0); the increase in O's account balance for 2017 is $16,667 ($27,778 − $11,111); the increase ... that year. Because $11,111 exceeds the reduced deduction limit of zero, $11,111 of the DDR is not deductible for L's 2020 taxable year or any other taxable
- 26 CFR §1.72-11Amounts not received as annuity payments.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
male, age 60, where duration of guaranteed amount is 10 years (percent) 11 Subtract value of the refund feature to the nearest dollar (11 percent of $3,600) 396 Investment ... beginning of the 6th year, B agrees to take $11,000 in a lump sum and thereafter to accept the payments arising with respect to five units for the remaining
- 26 CFR §1.6038D-0Outline of regulation provisions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
asset. (7) Financial account. (8) Financial institution. (9) Foreign financial institution. (10) Foreign entity. (11) Annual return. (12) Specified domestic entity. (13) Model 1 IGA and Model