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- 26 USC §414Definitions and special rulesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
this paragraph, in the case of a bridge depository institution established under section 11(i) of the Federal Deposit Insurance Act (12 U.S.C. 1821(i))— (i) such bank shall ... treated as a surviving spouse of such participant for purposes of sections 401(a)(11) and 417 (and any spouse of the participant shall not be treated as a spouse
- 26 CFR §1.414(v)-1Catch-up contributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
employer plan, other than a SIMPLE 401(k) plan described in section 401(k)(11) or a SIMPLE IRA plan described in section 408(p), for a taxable year ... applicable employer plan described in paragraph (c)(2)(i)(A) of this section is $11,250 (which is 150 percent of the applicable dollar catch-up limit described in paragraph
- 26 CFR §1.411(a)-4Forfeitures, suspensions, etc.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paid to a survivor in order to satisfy the requirements of section 401(a)(11). (ii) Employee contributions. A participant's right in his accrued benefit derived from
- 26 USC §306Dispositions of certain stockFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
loss shall be recognized. (D) Treatment as dividend.—For purposes of section 1(h)(11) and such other provisions as the Secretary may specify, any amount treated as ordinary income
- 26 USC §48Energy creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 45) described in paragraph (1), (2), (3), (4), (6), (7), (9), or (11) of section 45(d), (ii) which is placed in service after 2008 and the construction ... Secretary publishes guidance with respect to the requirements of paragraphs (10)(A) and (11). (iii) A project which satisfies the requirements of paragraphs (10)(A) and (11). (10) Prevailing wage
- 26 USC §402AOptional treatment of elective deferrals as Roth contributionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 401(k)(2)(B)(i), 403(b)(7)(A)(ii),1 403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5, United States Code ... sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A). (8) Account balance after termination (A) In general Upon termination
- 26 USC §62Adjusted gross income definedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
title I, §11051(b)(2)(A), Dec. 22, 2017, 131 Stat. 2089] (11) Reforestation expenses The deduction allowed by section 194. (12) Certain required repayments of supplemental unemployment compensation benefits ... Worker Adjustment and Retraining Notification Act (29 U.S.C. 2102 et seq.). (11) Section 105 of the Family and Medical Leave Act of 1993 (29 U.S.C. 2615). (12) Chapter
- 26 CFR §1.951-1Amounts included in gross income of United States shareholders.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
profits of FC1 determined under paragraph (e)(1)(ii) of this section are $11,000x, the greater of FC1's earnings and profits as determined under section 964 ($10,000x ... 100x × 300) and with respect to USP1's common shares is $9,800x ($11,000x−$1,200x). ( 2 ) Pro rata share of subpart F income. Accordingly, under paragraph
- 26 USC §45FEmployer-provided child care creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Year 7 40 Year 8 25 Years 9 and 10 10 Years 11 and thereafter 0. (B) Years For purposes of subparagraph (A), year 1 shall begin on the first
- 26 CFR §1.1248-2Earnings and profits attributable to a block of stock in simple cases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section) are $10,000 for 1965, $13,000 for 1966, and $11,000 for 1967. The earnings and profits of F attributable to the block are $7,500, determined ... held: For 1965 (219/365 × $10,000) $6,000 For 1966 $13,000 For 1967 $11,000 Sum $30,000 Multiplied by: Number of shares in block (25), divided by total
- 26 CFR §1.7874-2Surrogate foreign corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
substantially all of the properties held directly or indirectly by the initial acquiring corporation. (11) A subsequent acquiring corporation means, with respect to a subsequent acquisition, the foreign corporation that ... conversion of the publicly traded foreign partnership to a domestic corporation. See Example 11 of paragraph (k) of this section for an illustration of the rules of this paragraph
- 26 USC §245Dividends received from certain foreign corporationsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall be applied separately with respect to such portion of such dividend). (11) Coordination with section 1248 For purposes of this subsection, the term "dividend" does not include any amount
- 26 USC §468ASpecial rules for nuclear decommissioning costsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
imposed by this paragraph shall be treated as a tax imposed by section 11. (3) Contributions to Fund Except as provided in subsection (f), the Fund shall not accept
- 26 CFR §1.179-2Limitations on amount subject to section 179 election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
without regard to any deduction allowable under either section 179 or section 170, is $11,000. In determining X's taxable income limitation under section 179(b)(3) and this ... hypothetical section 170 deduction, X's taxable income limitation under section 179 is $11,000 and its section 179 deduction is $10,000. X's hypothetical section 170 deduction
- 26 USC §584Common trust fundsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
dividends received by the common trust fund and to which section 1(h)(11) applies shall be considered for purposes of such paragraph as having been received by such participant
- 26 CFR §301.7433-2Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
relating to the automatic stay) or section 524 (relating to discharge) of title 11, United States Code, or any regulation promulgated under such provision, the taxpayer may file a petition
- 26 CFR §1.752-2Partner's share of recourse liabilities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
remaining $700 liability is allocated to A, B, and C under § 1.752-3. (11) Example 11. Indemnification of guarantees . (i) The facts are the same as in paragraph ... section apply to liabilities incurred or assumed by a partnership on or after October 11, 2006, other than liabilities incurred or assumed by a partnership pursuant to a written binding
- 26 CFR §1.934-1Limitation on reduction in income tax liability incurred to the Virgin Islands.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11,000 (iv) Accordingly, S's net tax liability incurred to the Virgin Islands must be at least $19,000 ($30,000 − $11,000), prior to taking into account
- 26 CFR §1.953-5Corporations not qualifying as insurance companies.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxable year, to the extent allowable to such corporation under section 832(c)(11), ( d ) The mean of other liabilities at the beginning and end of the taxable year which
- 26 CFR §1.382-2General rules for ownership change.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
divorce, etc.); or (B) The transfer of an option described in § 1.382-4(d)(11)(i) or (ii) (relating to transfers between persons who are not 5-percent shareholders ... corporation's disallowed business interest expense carryforwards (as defined in § 1.163(j)-1(b)(11)), including disallowed disqualified interest (as defined