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- 26 CFR §1.881-2Taxation of foreign corporations not engaged in U.S. business.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which this section applies is not subject to the tax imposed by section 11 or section 1201(a) but, pursuant to the provisions of section 881(a), is liable
- 26 CFR §1.1441-3Determination of amounts to be withheld.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
portion paid to a withholding qualified holder (as defined in § 1.1445-1(g)(11)) or on such smaller portion based on a withholding certificate obtained in accordance with ... distribution is paid to a withholding qualified holder (as defined in § 1.1445-1(g)(11)); and ( ii ) Any portion of a capital gain dividend that is attributable to the sale
- 26 CFR §26.2601-1Effective dates.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
general power of appointment that is treated as a taxable transfer under chapter 11 or chapter 12. The transfer is made by the person holding the power at the time ... regard to whether any part of the transfer is subject to tax under chapter 11 or chapter 12, but reduced by the amount of any Federal or state estate
- 26 CFR §1.414(w)-1Permissible withdrawals from eligible automatic contribution arrangements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
service withdrawals under section 401(k)(2)(B), 403(b)(7), 403(b)(11), or 457(d)(1) merely because it permits withdrawals that satisfy the timing requirement of paragraph ... made without regard to any notice or consent otherwise required under section 401(a)(11) or 417. (e) Definitions. Unless indicated otherwise, the following definitions apply for purposes of section
- 26 CFR §9.1Investment credit—public utility property elections.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
increase in the amount of credit from 7 percent to 10 or 11 percent under section 46(a)(1) (A), (B), and (D), (ii) The increase in the amount
- 26 CFR §1.1014-2Property acquired from a decedent.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
determining the value of the decedent's gross estate under part III, chapter 11 of the Internal Revenue Code of 1954 (relating to the estate tax) or section
- 26 USC §1441Withholding of tax on nonresident aliensFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
withheld under subsection (a) from any amount described in section 871(i)(2). (11) Certain gambling winnings No tax shall be required to be deducted and withheld under subsection
- 26 CFR §1.936-6Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
cost sharing payment shall be computed under the following question and answer. Q. 11: How are possession sales and total sales to be determined for purposes of computing the cost ... product to unrelated persons or uses it in its own trade or business? A. 11: If the possessions corporation is entitled to compute its income from such sales
- 26 CFR §1.860-2Requirements for deficiency dividends.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxable year and the amount of the liability for any tax imposed by section 11
- Código PR §6052.01Facultades del SecretarioPuerto RicoSección de código
establecidos por el Subtítulo C, o para ser archivados en el Departamento de Hacienda. (11) Tomar juramentos y certificar declaraciones, planillas u otros documentos. (12) Aprobar y adoptar las reglas
- 26 CFR §1.468A-4Treatment of nuclear decommissioning fund.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section is to be treated as a tax imposed by section 11. Thus, for example, the following rules apply: (1) A nuclear decommissioning fund must file a return with
- 26 CFR §1.58-4Electing small business corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
normal tax rate and the surtax rate under section 11 for the taxable year. (3) The principles of this paragraph may be illustrated by the following example. Example. Corporation
- Código PR §1035.01Ingreso de Fuentes Dentro de Puerto RicoPuerto RicoSección de código
cuales se les ha expedido una licencia bajo la Ley Número 52 del 11 de agosto de 1989. (G) intereses sobre bonos, pagarés u otras obligaciones que devenguen o acumulen
- 26 CFR §1.67-1T2-percent floor on miscellaneous itemized deductions (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
bond premiums), (10) The deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section 216 (relating to deductions in connection with cooperative housing corporations
- 26 USC §436Funding-based limits on benefits and benefit accruals under single-employer plansFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
period in which the plan sponsor is a debtor in a case under title 11, United States Code, or similar Federal or State law, the plan ... term shall not include the payment of a benefit which under section 411(a)(11) may be immediately distributed without the consent of the participant. (e) Limitation on benefit accruals
- 26 CFR §1.51-1Amount of credit.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
economically disadvantaged family when initially hired. (ii) Economically disadvantaged family. See section 51(d)(11) for the rules relating to the determination of whether an individual is a member ... with respect to individuals who began work for the employer on or before May 11, 1982, the certification will be timely only if requested or received before
- 26 CFR §1.737-4Anti-abuse rule.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
basis in A's partnership interest is thereby increased from $6,000 to $11,000 to reflect A's share of the $5,000 of liability previously allocated
- 26 CFR §1.108(i)-0Definitions and effective/applicability dates.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
income. Deferred COD income means COD income that is deferred under section 108(i). (11) Deferred item. A deferred item is any item of deferred COD income or deferred
- 26 USC §3304Approval of State lawsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
work, fraud in connection with a claim for compensation, or receipt of disqualifying income; (11) extended compensation shall be payable as provided by the Federal-State Extended Unemployment Compensation ... Unemployment Compensation Act of 1970 (or any amendments thereto) as required under subsection (a)(11)), or has, with respect to the twelve-month period ending on such October 31, failed
- 26 CFR §1.991-1Taxation of a domestic international sales corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxable year is not subject for such year to the corporate income tax (section 11), the minimum tax on tax preferences (sections 56 through 58), or the accumulated earnings