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- 26 CFR §1.367(b)-12Subsequent treatment of amounts attributed or included in income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for purposes of applying paragraph ... date. This section applies to distributions or dispositions that occur on or after January 11
- 26 USC §2663RegulationsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
imposed under section 2032A(c), (2) regulations (consistent with the principles of chapters 11 and 12) providing for the application of this chapter in the case of transferors
- 26 CFR §20.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code shall furnish a completed copy
- 26 USC §7269Failure to produce recordsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding
- 26 CFR §301.6871(a)-1Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
court of competent jurisdiction or (where approval is required by the Bankruptcy Act, 11 U.S.C. Chapters 1-14) the approval of a petition of, or the approval of a petition ... inclusive, of the Bankruptcy Act, or under section 75 or 77 (11 U.S.C. 203, 205), or chapters X to XIII, inclusive, of such Act, or any other proceeding under
- 26 CFR §301.6872-1Suspension of running of period of limitations on assessment.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
fiduciary in any proceeding under the Bankruptcy Act (11 U.S.C. chapters 1-14), including a trustee, receiver, or debtor in possession, or a receiver in any other court proceeding
- 26 CFR §44.4901-1Payment of special tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
imposed by section 4401 until he has filed a return on Form 11-C and paid the special tax imposed by section 4411. Likewise, no person shall engage in receiving ... business of accepting wagers until he has filed a return on Form 11-C and paid the special tax imposed by section 4411. For provisions relating to the tax imposed
- 26 CFR §1.11-1Tax on corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax; (2) corporations expressly exempt from ... engaged in trade or business in the United States shall be taxable under section 11 only on their taxable income which is effectively connected with the conduct of a trade
- 26 CFR §1.108-4Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
from gross income under sections 108(a)(1)(A), (B), or (C) (concerning title 11 cases, insolvency, and qualified farm indebtedness, respectively). See sections ... definitions of title 11 case and insolvent. See section 108(g)(2) for the definition of qualified farm indebtedness. (b) Time and manner. To make an election under section
- 26 USC §645Certain revocable trusts treated as part of estateFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
term "applicable date" means— (A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date ... date of the final determination of the liability for tax imposed by chapter 11. (c) Election The election under subsection (a) shall be made not later than the time prescribed
- 26 CFR §1.1055-4Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
redeemable ground rent created or reserved in connection with a transfer, occurring before April 11, 1963, of the right to hold real property subject to liabilities under such ground rent ... basis of such ground rent on or after April 11, 1963, in the hands of the person who reserved or created the ground rent is the amount which was taken
- 26 CFR §1.1398-2Treatment of section 465 losses in individuals' title 11 cases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Scope. This section applies to cases under chapter 7 or chapter 11 of title 11 of the United States Code, but only if the debtor is an individual. (b) Definition ... estate to the debtor of property that is exempt under section 522 of title 11 of the United States Code and abandonments of estate property to the debtor under section
- Código PR §1114.06Inclusión del Ingreso de la Sociedad EspecialPuerto RicoSección de código
partidas cuya consideración por separado se requiere bajo otros párrafos de este apartado; y (11) otras partidas de ingreso, ganancias, pérdidas, deducciones o créditos, según el Secretario establezca mediante reglamentos ... monto total tributable de las partidas (1) a la (5) y (9) a la (11) del apartado (a). (b) Opción para tratar ciertas partidas como ingreso ordinario o pérdida ordinaria
- 26 CFR §301.7269-1Failure to produce records.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
desires to examine the same in the performance of his duties under chapter 11 of the Code (relating to estate taxes) shall be liable to a penalty of not exceeding
- 26 CFR §44.4905-2Change of address.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
address to a location other than that specified in his last return on Form 11-C, he shall register the change with the district director from whom the special ... stamp was purchased by filing a new return, Form 11-C, designated “Supplemental Return”, setting forth the new address and the date of change. He shall so register the change
- 26 USC §962Election by individuals to be subject to tax at corporate ratesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
amount equal to the tax which would be imposed under section 11 if such amounts were received by a domestic corporation, and (2) for purposes of applying the provisions ... revoked except with the consent of the Secretary. (c) Pro ration of each section 11 bracket amount For purposes of applying subsection (a)(1), the amount in each taxable income
- 26 CFR §20.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
listed transaction or transaction of interest involves an estate tax under chapter 11 of subtitle B of the Internal Revenue Code, the transaction must be disclosed in the manner stated
- 26 USC §2519Dispositions of certain life estatesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
General rule For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for life in any property to which this section
- 26 CFR §20.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
preparer who prepared a return or claim for refund for estate tax under chapter 11 of subtitle B of the Internal Revenue Code pays 15 percent of a penalty
- 26 CFR §1.1398-1Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Scope. This section applies to cases under chapter 7 or chapter 11 of title 11 of the United States Code, but only if the debtor is an individual. (b) Definitions ... estate to the debtor of property that is exempt under section 522 of title 11 of the United States Code and abandonments of estate property to the debtor under section