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- 26 CFR §1.7874-12Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
into account amounts with respect to the foreign acquiring corporation pursuant to section 381. (11) A foreign related person means, with respect to an inversion transaction, a foreign person that
- 26 CFR §1.9300-1Reduction in taxable income for housing displaced individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Minnesota, June 6 through June 12, 2008; (viii) In Missouri, May 10 through May 11, 2008, and June 1 through August 13, 2008; (ix) In Nebraska, April 23 through April ... Effective/applicability date. This section applies for taxable years ending after December 11
- Código PR §1021.02Contribución Básica Alterna a IndividuosPuerto RicoSección de código
11), (12), (15), (16), (17), (18), (20), (22), (23), (24), (25), (26), (27), (29), (30), (32), (33) y (34) del apartado (a) de la Sección 1031.02, el monto
- 26 CFR §1.401(a)(4)-5Plan amendments and plan terminations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
amendments that has the effect of discriminating significantly in favor of HCEs. Example 11. Employer Y maintains Plan G, a defined benefit plan, covering all its employees. In 1995, Employer ... restricted employee must not exceed the amount described in section 411(a)(11)(A) (restrictions on certain mandatory distributions). (v) Determination of current liabilities. For purposes of this paragraph
- 26 CFR §1.48E-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
facility. (8) Qualified investment with respect to EST. (9) Secretary. (10) Section 48E credit. (11) Section 48E regulations. (12) Waste energy recovery property (WERP). (b) Credit amount. (1) In general
- 26 CFR §1.48-4Election of lessor of new section 38 property to treat lessee as purchaser.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
except that if such taxable year ends after March 31, 1971, and before December 11, 1971, the statement shall be filed with the lessee on or before the due date ... except that if such taxable year ends after March 31, 1971, and before December 11, 1971, the statement shall be filed with the lessee on or before the due date
- 26 CFR §1.1374-1ATax imposed on certain capital gains.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
amount equal to the tax which would be imposed by section 11 on the taxable income of the corporation (as defined in paragraph (d) of this section) for the taxable ... with a substituted basis. The tax computed under paragraph (b)(1) of this section, $11,200 (28 percent of $40,000 ($65,000−$25,000)), is less than
- 26 CFR §1.6011-18Certain partnership related-party basis adjustment transactions as transactions of interest.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
basis from a transaction described in paragraph (c) or (d) of this section. (11) Six-year lookback period means the seventy-two months immediately preceding the first month ... this section occurred within the six-year lookback period described in paragraph (b)(11) of this section. (g) Examples. The following examples illustrate the provisions of this section. (1) Example
- 26 CFR §1.902-0Outline of regulations provisions for section 902.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
accumulated profits. (iii) Foreign income taxes attributable to pre-1987 accumulated profits. (11) Dividend. (12) Dividend received. (13) Special effective date. (i) Rule. (ii) Example. (b) Computation of foreign income
- 26 CFR §1.409A-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
period of time. (vi) Window programs—definition. (10) Certain indemnification and liability insurance plans. (11) Legal settlements. (12) Certain educational benefits. (c) Plan. (1) In general. (2) Plan aggregation rules ... employer plans or certain other arrangements. (10) Changes in elections under a cafeteria plan. (11) Initial deferral election with respect to certain separation pay. (12) Initial deferral election with respect
- Código PR §5033.05RotulaciónPuerto RicoSección de código
autorice el Secretario a petición de dicho destilador, rectificador, fabricante, envasador o importador; y (11) la información anterior puede aparecer en el marbete en el idioma inglés o español
- 26 USC §857Taxation of real estate investment trusts and their beneficiariesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
income of every real estate investment trust a tax computed as provided in section 11, as though the real estate investment trust taxable income were the taxable income referred ... section 11. (2) Real estate investment trust taxable income For purposes of this part, the term "real estate investment trust taxable income" means the taxable income of the real estate
- 26 CFR §1.1411-2Application to individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Bankruptcy estates. A bankruptcy estate administered under chapter 7 (relating to liquidations) or chapter 11 (relating to reorganizations) of the Bankruptcy Code (Title 11 of the United States Code
- 26 CFR §1.1060-1Special allocation rules for certain asset acquisitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
made. The preceding sentence applies to applicable asset acquisitions occurring on or after September 11, 2007. For applicable asset acquisitions occurring before September 11, 2007, and on or after September ... applies to applicable asset acquisitions occurring on or after September 11, 2007. For applicable asset acquisitions occurring before September 11, 2007 and on or after September
- 26 USC §6015Relief from joint and several liability on joint returnFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
been mailed). (6) Suspension of running of period for filing petition in title 11 cases In the case of a person who is prohibited by reason of a case under ... title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed
- Código PR §3010.01Definiciones GeneralesPuerto RicoSección de código
será el “precio sugerido de venta al consumidor”, según se indica en el párrafo (11). (11) “Precio sugerido de venta al consumidor”.- Significará, para fines de este Subtítulo, lo siguiente
- 26 CFR §1.514(f)-1Definition of business lease.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
educational organization, which is on the calendar year basis, begins the erection of an 11-story apartment building using funds borrowed for that purpose, and immediately leases
- 26 CFR §305.7871-1Indian tribal governments treated as States for certain purposes.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
after December 31, 1982, and before January 1, 1985; (iv) Provisions relating to chapter 11 of the Code shall apply to estates of decedents dying after December
- 26 USC §142Exempt facility bondFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
local district heating or cooling facilities, (10) qualified hazardous waste facilities, (11) high-speed intercity rail facilities, (12) environmental enhancements of hydroelectric generating facilities, (13) qualified public educational facilities ... training facilities directly related to a facility described in paragraph (1), (2), (3) or (11) of subsection (a) shall be treated as described in the paragraph in which such facility
- 26 CFR §1.141-4Private security or payment test.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
year lease with Corporation R under which R is treated as a user of 11 percent of the proceeds. R will make lease payments equal to 20 percent ... however, the lease payments taken into account as private payments were limited to 11 percent of debt service paid in each year of the lease, the present value of these