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- 26 CFR §1.469-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Corporations subject to section 469. (8) [Reserved] (9) Joint returns. (10) Material participation. (11) Effective date and transition rules. (12) Future regulations. (d) Effect of section 469 and the regulations ... through (f)(9)(iv) (no paragraph heading). (10) Coordination with section 163(d). (f)(11) [Reserved] § 1.469-2T Passive activity loss (temporary). (a) Scope of this section. (b) Definition
- 26 CFR §1.457-7Taxation of Distributions Under Eligible Plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
amount deferred is not in excess of the dollar limit under section 411(a)(11)(A) to the extent the distribution is permitted under § 1.457-6(e). (ii) Initial election ... described in Example 1. Participant L participates in eligible Plan X. On November 11, 2003, L has a severance from the employment of the eligible employer. On November
- 26 CFR §1.1248-4Limitation on tax applicable to individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
attributable to the $18,000 treated as a dividend under section 1248(a) is $11,466 ($170,833 minus $159,367). Example 2. Assume the same facts as in example ... block of X stock is $6,370 ($10,000/$18,000 of $11,466) and the amount in respect of the block of Y stock
- 26 CFR §1.1502-5Estimated tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
excess of— (i) The sum of— (A) The consolidated tax imposed by section 11 or subchapter L of chapter 1, whichever applies; (B) The tax imposed by section
- 26 CFR §1.7872-5TExempted loans (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
foreign person that meet the requirements of paragraph (c)(2) of this section; (11) Loans made by a private foundation or other organization described in section 170(c), the primary
- 26 USC §213Medical, dental, etc., expensesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
prescribed shall apply in lieu of the adjustment described in the preceding sentence. (11) Certain payments to relatives treated as not paid for medical care.—An amount paid
- 26 CFR §1.801-4Life insurance reserves.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
interest. (10) Liability for accrued but unsettled policy claims whether known or unreported. (11) A mandatory securities valuation reserve. (f) Adjustments to life insurance reserves. In the event
- 26 CFR §1.25E-2Special rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Code, other than section 30D(f)(10) or 30D(f)(11). Unless otherwise provided in this section, the rules of section 30D(f) apply to section 25E and the section
- 26 CFR §1.1375-1Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (b) of this section) by the highest rate of tax specified in section 11(b). (b) Definitions —(1) Excess net passive income —(i) In general. The term excess
- 26 CFR §1.970-1Export trade corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
income of A Corporation for 1963 as reduced under section 970(a) is $11, determined as follows: (i) Subpart F income $35 (ii) Less: $30 export trade income which constitutes ... Subpart F income as reduced under section 970(a) 11 Example 2. The facts are the same as in example 1, except that A Corporation's export promotion expenses properly
- 26 USC §3405Special rules for pensions, annuities, and certain other deferred incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall be in such form and contain such information as the Secretary shall prescribe. (11) Withholding includes deduction The terms "withholding", "withhold", and "withheld" include "deducting", "deduct", and "deducted
- 26 CFR §1.1502-77Agent for the group.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
such petition is considered as also having been filed by each member; (11) Any assessment of tax may be made in the name of the agent, and an assessment naming ... writing, a designation of an agent by the Commissioner as soon as possible. (11) Example 11 — Commissioner designates a new agent. (i) Agent fails to fulfill its obligations. (A) Facts
- 26 USC §911Citizens or residents of the United States living abroadFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
taxpayer's net capital gain (determined without regard to section 1(h)(11)) shall be reduced (but not below zero) by such capital gain excess, (ii) the taxpayer's qualified ... exceeds the taxpayer's net capital gain (determined without regard to section 1(h)(11) and the reduction under clause (i)), and (iii) adjusted net capital gain, unrecaptured section
- 26 USC §7874Rules relating to expatriated entities and their foreign parentsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
taxable year, and (B) the highest rate of tax specified in section 11(b). For purposes of determining the credit allowed by section 901, inversion gain shall be treated
- 26 USC §529Qualified tuition programsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
shall be includible in the gross estate of any individual for purposes of chapter 11 by reason of an interest in a qualified tuition program. (B) Amounts includible in estate ... this section and to prevent abuse of such purposes, including regulations under chapters 11, 12, and 13 of this title
- 26 CFR §1.103-16Obligations of certain volunteer fire departments.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
obligation of the prior issue is discharged (within the meaning of § 1.103-13)(b)(11)). (e) Examples. The provisions of this section may be illustrated by the following examples: Example
- 26 CFR §1.199A-1Operational rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return). (3) Net capital gain means net capital gain as defined in section 1222(11) plus any qualified dividend income (as defined in section 1(h)(11 ... wages, UBIA of qualified property, qualified REIT dividends, or qualified PTP income. (11) Specified service trade or business (SSTB) means a specified service trade or business as defined
- CC RI 22-03Centros de Orientación y Preparación de Planillas - Programa Vita - Crédito Tributario por niñosPuerto RicoCarta circularVigencia: 2022-02-07
Exposición de Motivos Las Secciones 9611 y 9612 Ley Federal P.L. 117-2 de 11 de marzo de 2021 conocida como el “American Rescue Plan Act of 2021” (“ARPA
- 26 CFR §25.2701-5Adjustments to mitigate double taxation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
value of that interest as finally determined for Federal transfer tax purposes under chapter 11 or chapter 12, as the case may be (including the right to receive any distributions ... initial transferor's gross estate included a section 2701 interest having a chapter 11 value equal to the amount of consideration in money or money's worth received
- 26 CFR §1.303-2Requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock by any of the means comprehended by part III, subchapter A, chapter 11 of the Code, including the heir, legatee, or donee of the decedent, a surviving joint tenant