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• 26 USC §7704Certain publicly traded partnerships treated as corporations
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  manner as if the partnership were a corporation, such tax were imposed by section 11, and references in such section to taxable income were references to the gross income referred

• 26 CFR §5e.274-8Travel expenses of Members of Congress.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Sept. 2 5 Oct. 3-Nov. 11 40 Nov. 22-Nov. 30 9 Dec. 17-Dec. 31 15 Total 125 Thus for 198X (a leap year) a typical Member

• 26 CFR §1.6049-5Interest and original issue discount subject to reporting after December 31, 1982.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  knowledge that the payee is a U.S. person who is not an exempt recipient. (11) Amounts paid with respect to an account or deposit with a U.S. or foreign branch ... partnership that is paid with respect to an obligation described in either paragraph (b)(11)(i) or (ii) of this section, if the branch is engaged in the commercial banking

• 26 CFR §1.904(g)-1Overall domestic loss and the overall domestic loss account.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  capital gains or losses or qualified dividend income, as defined in section 1(h)(11), the amount of the taxpayer's domestic loss that offsets foreign source income must

• 26 CFR §1.1371-2Impact of Audit PTTP on ETSC Period.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  stock ($60,000 at the beginning of January 1, 2019) by $49,000 to $11,000. (B) Intervening audit PTTP. Pursuant to section 1377(b)(1)(B), X enters

• 26 USC §59Other definitions and special rules
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  such corporation shall be determined without regard to paragraphs (2)(D)(i) and (11) of section 56A(c). (E) Other special rules (i) Corporations in existence for less than ... income shall be determined without regard to paragraphs (2)(D)(i), (3), (4), and (11) of section 56A(c). (B) Foreign-parented multinational group For purposes of subparagraph

• 26 USC §7872Treatment of loans with below-market interest rates
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  gift loan, the preceding sentence shall only apply for purposes of chapter 12. (11) Time for determining rate applicable to employee relocation loans (A) In general In the case ... which is a term loan shall be taken into account for purposes of chapter 11 in a manner consistent with the provisions of subsection

• 26 USC §146Volume cap
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  State ceiling for each State shall be increased by an amount equal to $11,000,000,000 multiplied by a fraction— (i) the numerator of which is the State ceiling ... exempt facility bond issued as part of an issue described in paragraph (11) of section 142(a) (relating to high-speed intercity rail facilities), (5) 75 percent of any exempt

• 26 CFR §1.401(a)(26)-9Effective dates and transition rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  plan is subject to the interest rate restriction set forth in section 11 12(e)(3)(B) of TRA '86 as amended. (3) Failure to satisfy section

• 26 CFR §25.2519-1Dispositions of certain life estates.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  creating the qualifying income interest, the donee spouse is treated for purposes of chapters 11 and 12 of subtitle B of the Internal Revenue Code as transferring all interests ... spouse is treated under section 2519 as making a transfer subject to chapters 11 and 12 of the entire trust other than the qualifying income interest for life. Therefore

• 26 USC §818Other definitions and special rules
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  taxable year, meets the requirements of paragraphs (3), (4), (5), (6), (7), (8), (11), (12), (13), (14), (15), (16), (17), (19), (20), (22), (26), and (27) of section

• 26 CFR §1.401(a)-4Optional forms of benefit (before 1994).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  benefit is not more than $3,500, as permitted by sections 411(a)(11) and 417(e)? A-4: No. A plan will not be treated as discriminatory under section ... benefit is not more than $3,500, as permitted by sections 411(a)(11) and 417(e). This is an exception to the general principles of this section. (No similar

• 26 CFR §53.4960-4Liability for tax on excess remuneration and excess parachute payments.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  covered employee, the taxpayer is liable for tax at the rate imposed under section 11 on the sum of the excess remuneration allocated to the taxpayer under paragraph ... part 1 under section 1274) and the tax rate in effect under section 11 for the year in which the excise tax is paid. For purposes of projecting the future

• 26 CFR §1.737-1Recognition of precontribution gain.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  shift in liabilities. A's adjusted tax basis is therefore increased to $11,000 for this purpose ($7,000 initial adjusted tax basis, less $2,000 distribution of money, less ... result of this basis adjustment, the adjusted tax basis of A's partnership interest ($11,000) is greater than the fair market value of the distributed property

• 26 CFR §1.6011-10Micro-captive listed transaction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  owner of Seller, or individuals or entities Related to Seller or owners of Seller. (11) Substantially Similar. The term Substantially Similar is defined in § 1.6011-4(c)(4). (12) Unrelated ... line rules. A transaction is not considered Substantially Similar (as defined in paragraph (b)(11) of this section) to the listed transaction identified in this section if the transaction

• 26 CFR §31.3401(a)-1Wages.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  example, stocks, bonds, or other forms of property. (See, however, § 31.3401(a)(11)-1, relating to the exclusion from wages of remuneration paid in any medium other than cash ... example 1 except that A is unable to return to work until Monday, February 11, 1975, and that, of the $85 a week of wage continuation payments $35 is paid

• DA 22-10Elección para ser tratada como Entidad Conducto o Entidad Ignorada
  Puerto RicoDeterminación administrativaVigencia: 2022-11-21

  Subtítulo A del Código), Sociedad Especial (bajo el Subcapítulo D del Capítulo 11 de Subtítulo A del Código) o Corporación de Individuos (bajo el Subcapítulo E del Capítulo 11 ... Determinación Administrativa Núm. 22-10 (“DA 22-10”) 21 de noviembre de 2022 Página 11 IV. Vigencia Las disposiciones de esta Determinación Administrativa tienen vigencia inmediata. Para información adicional relacionada

• 26 CFR §25.2518-2Requirements for a qualified disclaimer.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  joint tenancy with right of survivorship that was unilaterally severable under local law. Example (11). H and W, husband and wife, reside in state X, a community property state ... after attaining the age of 21, E accepted benefits from the income interest. Example (11). F made a gift of 10 shares of stock to G as custodian

• 26 USC §507Termination of private foundation status
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  foundation is the sum of— (A) the aggregate increases in tax under chapters 1, 11, and 12 (or the corresponding provisions of prior law) which would have been imposed with

• 26 CFR §1.152-4Special rule for a child of divorced or separated parents or parents who live apart.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  resides with M or N for a greater number of nights in 2009. Example 11. O and P, who never married, are the parents of Child. In 2009, Child spends ... Child resides with O. Example 12. The facts are the same as in Example 11, except that Child also resides at summer camp for 6 weeks. Because Child resides with