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• 26 CFR §1.246-3Exclusion of certain dividends.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  such shares for a period in excess of 15 days, the period from December 11, 1959, until December 16, 1959 (the date the short sale made on December

• 26 CFR §301.6708-1Failure to maintain lists of advisees with respect to reportable transactions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  copy of the requested list to the IRS on the morning of Tuesday, April 11, 2017, absent reasonable cause or the IRS's prior grant of an extension ... however, all of the facts and circumstances must be analyzed. Example 1. On August 11, 2017, the IRS sends a list request via certified mail to Firm C, a material

• 26 USC §7422Civil actions for refund
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  such question. [(h) Repealed. Pub. L. 114–74, title XI, §1101(f)(11), Nov. 2, 2015, 129 Stat. 638] (i) Special rule for actions with respect to tax shelter promoter

• 26 CFR §1.213-1Medical, dental, etc., expenses.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  medical expenses to be taken into account (before computing the maximum deduction) is $11,500, computed as follows: Hospital and doctor bills—for D and E $6,500 Hospital ... Allowable expenses for medicine and drugs $150 Total medical expenses taken into account 11,500 Since an exemption cannot be claimed for F on the 1962 return

• 26 CFR §1.1411-1General rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  paid principally for the use of (or the right to use) tangible property. (11) The term gross income from royalties includes amounts received from mineral, oil, and gas royalties

• 26 CFR §1.45-12Recordkeeping and reporting.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  posted prevailing wage rates in a prominent place on the job site); and (11) Records related to any complaints received by the taxpayer, contractor, or subcontractor that the taxpayer, contractor

• Código PR §1115.01Regla General
  Puerto RicoSección de código

  caudal de un deudor personal en quiebra en una acción bajo el Título 11 del Código de los Estados Unidos. (4) Diferencias de derechos al voto sobre acciones comunes.- Para

• 26 CFR §20.2031-7Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11 ... 11

• 26 CFR §1.30-1Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  calendar-year taxpayer, purchases and places in service for personal use on October 11, 1994, a qualified electric vehicle costing $20,000. On B's 1994 federal income tax return

• 26 CFR §1.417(e)-1Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general. A plan does not satisfy the requirements of sections 401(a)(11) and 417 unless it satisfies the consent requirements, the determination of present value requirements and the other ... requirements set forth in this section. See section 401(a)(11) and § 1.401(a)-20 for other rules regarding the survivor annuity requirements. (2) Additional requirements

• 26 CFR §1.21-1Expenses for household and dependent care services necessary for gainful employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  board for a caregiver over usual household expenditures may be an employment-related expense. (11) Indirect expenses. Expenses that relate to, but are not directly for, the care ... pair from the agency subsequently provides care for Q's children. Under paragraph (d)(11) of this section, the fee may be an employment-related expense. Example 8. R places

• 26 CFR §26.2642-2Valuation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  included in the decedent's gross estate is its value for purposes of chapter 11. In the case of qualified real property with respect to which the election under section

• 26 CFR §54.9815-2715A1Transparency in coverage—definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  semantic meaning is lost. (xv) National Drug Code means the unique 10- or 11-digit 3-segment number assigned by the Food and Drug Administration, which provides a universal product

• 26 USC §1Tax imposed
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over (ii) the excess (if any) of— (I) the sum of the amount on which ... gain" means the sum of— (A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of— (i) unrecaptured section 1250 gain

• 26 CFR §1.401(m)-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Safe harbor requirements. (a) ACP test safe harbor. (1) Section 401(m)(11) safe harbor. (2) Section 401(m)(12) safe harbor. (3) Requirements applicable to safe harbor contributions

• 26 CFR §1.338(h)(10)-1Deemed asset sale and liquidation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  additional gain. (vii) Under section 1366, C reports 20 percent, or $11,250, of old T's $56,250 gain recognized in Year 1. Under section 1367, this increases ... period in the stock deemed received in new T begins at that time. Example 11. Stock acquisition followed by upstream merger—without section 338(h)(10) election. (i) P owns

• 26 CFR §53.4940-1Excise tax on net investment income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxes which would have been imposed under sections 4940(a) and 511 ($11,000) over the tax that was imposed under subtitle A ($10,000) is $1,000, the amount ... taxes which would have been imposed under sections 4940(a) and 511 ($11,000) does not exceed the tax that was imposed under subtitle A ($15,000), there

• 26 USC §55Alternative minimum tax imposed
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Such term shall not include any increase in tax under section 45(e)(11)(C), 49(b) or 50(a) or subsection (j) or (k) of section 42. (2) Coordination

• 26 CFR §1.6417-5Additional information and registration.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Applicability date. This section applies to taxable years ending on or after March 11

• 26 CFR §1.45V-4Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this paragraph (f) apply to a process (as defined in § 1.45V-1(a)(11)) that uses methane derived from biogas, renewable natural gas (RNG) derived from biogas, or fugitive ... lifecycle GHG emissions rate of a process (as defined § 1.45V-1(a)(11)) that uses methane derived from biogas, RNG, or fugitive methane to produce hydrogen, estimates of lifecycle