69 resultados — página 3 de 4
- CC RI 22-05Créditos reembolsables por concepto de licencia por enfermedad con paga y licencia familiar para individuos que prestan servicios por cuenta propiaPuerto RicoCarta circularVigencia: 2022-02-14
socios o accionistas de una entidad conducto, según se dispone en la Sección 1402(a) del Código de Rentas Internas Federal de 1986, según enmendado (“Código Federal”). Para estos propósitos ... negocio si realiza una actividad comercial o empresarial según se establece en la Sección 1402 del Código Federal. 3. Condición que Requirió su Autocuidado: Se considerará que existe una condición
- 26 CFR §301.9100-8Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
members of a recognized religious sect or a division thereof described in section 1402(g)(1) of the Code and adherents of established tenets or teachings of such sect ... application contains or is accompanied by the evidence described in section 1402(g)(1)(A) of the Code and a waiver described in section 1402
- 26 CFR §1.401(k)-4SIMPLE 401(k) plan requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
self-employed individuals, SIMPLE compensation means net earnings from self-employment determined under section 1402(a) prior to subtracting any contributions made under the SIMPLE 401(k) plan on behalf
- 26 USC §5000ARequirement to maintain minimum essential coverageFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and is adherent of established tenets or teachings of such sect or division ... member of a religious sect or division thereof which is not described in section 1402(g)(1), who relies solely on a religious method of healing, and for whom
- 26 CFR §1.104-1Compensation for injuries or sickness.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
under formula No. 1 or 2 of 10 U.S.C. 1401, or under 10 U.S.C. 1402(d), on the basis of years of service, which exceeds the retired pay that
- 26 USC §4980HShared responsibility for employers regarding health coverageFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
premium tax credit allowed under section 36B, (B) any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, and (C) any advance payment of such
- 26 CFR §1.1402(a)-4Rentals from real estate.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
presented strong evidence of the existence of the degree of participation contemplated by section 1402(a)(1). If, in addition to the foregoing, the owner or tenant shows that ... will have established the existence of the degree of participation contemplated by section 1402(a)(1) and this paragraph. (5) Employees or agents. An agreement entered into by an employee
- 26 USC §475Mark to market accounting method for dealers in securitiesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall not apply under the preceding sentence for purposes of applying sections 1402 and 7704. (2) Traders in commodities In the case of a person who is engaged
- 26 USC §36BRefundable credit for coverage under a qualified health planFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
amount of premium tax credits under this section and cost-sharing reductions under section 1402 of the Patient Protection and Affordable Care Act for the preceding calendar year exceeds ... without regard to the credit under this section or cost-sharing reductions under section 1402 of such Act. (C) The aggregate amount of any advance payment of such credit
- 26 CFR §301.6362-5Qualified nonresident tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
computing adjusted gross income; (2) Net earnings from self-employment, as defined in section 1402(a); and (3) The distributive share of income of any trade or business carried
- 26 USC §219Retirement savingsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall be applied as if the term trade or business for purposes of section 1402 included service described in subsection (c)(6). The term "compensation" includes any differential wage payment
- 26 USC §401Qualified pension, profit-sharing, and stock bonus plansFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
term "earned income" means the net earnings from self-employment (as defined in section 1402(a)), but such net earnings shall be determined— (i) only with respect to a trade ... material income-producing factor, (ii) without regard to paragraphs (4) and (5) of section 1402(c), (iii) in the case of any individual who is treated as an employee under
- 26 CFR §301.7705-1Certified professional employer organization.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
individual means an individual with net earnings from self-employment (as defined in section 1402(a) without regard to the exceptions thereunder) derived from providing services covered by a CPEO
- 26 CFR §1.469-5TMaterial participation (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
standard (whether or not referred to as “material participation”) under any provision (including sections 1402 and 2032A and the regulations thereunder) other than section 469 and the regulations thereunder shall
- 26 USC §32Earned incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
earnings from self-employment for the taxable year (within the meaning of section 1402(a)), but such net earnings shall be determined with regard to the deduction allowed
- 26 CFR §1.702-3T4-Year spread (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
take into account, for purposes of determining net earnings from self-employment under section 1402(a) for a taxable year, only the ratable portion of partnership items for that taxable
- 26 USC §408Individual retirement accountsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
subparagraph (B), the term "compensation" means net earnings from self-employment determined under section 1402(a) without regard to any contribution under this subsection. The preceding sentence shall be applied ... term "trade or business" for purposes of section 1402 included service described in section 1402(c)(6). (B) Employee The term "employee" includes an employee as defined in section
- 26 USC §101Certain death benefitsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
interest in the life insurance contract. [(b) Repealed. Pub. L. 104–188, title I, §1402(a), Aug. 20, 1996, 110 Stat. 1789] (c) Interest If any amount excluded from gross
- 26 CFR §20.2032A-3Material participation requirements for valuation of certain farm and closely-held business real property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
standards prescribed in this paragraph and those prescribed in the regulations issued under section 1402(a)(1). Therefore, if the participant (or participants) is self-employed with respect
- 26 USC §6103Confidentiality and disclosure of returns and return informationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income ... social security account numbers, net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income which