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• 26 CFR §1.832-4Gross income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  temporary increase in risk exposure during the taxable year (150 × $25 × 3 = $11,250). The unearned premium that is allocable to the remaining six months of the effective period ... unearned premium for the insurance contract would have been $1,100 ($1,200 × 11 / 12) and IC would have deducted $880 ($1,100 × .8) of unearned premiums with respect

• 26 CFR §1.861-10Special allocations of interest expense.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year of distribution and subsequent years of the distributed corporation. (10) [Reserved] (11) The following example illustrates the provisions of this paragraph (e): Example. (i) Facts. X, a domestic corporation ... following average asset values: 1985 1986-88 1989 1990 (A) Related group indebtedness $11,000 24,000 26,000 50,000 (B) Average Value of Assets of Related

• 26 CFR §1.1368-2Accumulated adjustments account (AAA).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  property the basis of which has been allocated to shareholders under section 613A(c)(11). (3) Decreases to the AAA —(i) In general. The AAA is decreased for the taxable

• 26 CFR §1.1472-1Withholding on NFFEs.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Amounts received under cash value insurance contracts; or ( 11 ) Amounts earned by an insurance company in connection with its reserves for insurance and annuity contracts. (B) Exceptions from passive income ... account for which a withholding certificate or written statement prescribed in § 1.1471-3(d)(11)(x)(B) (as applicable) was provided on which the NFFE certified its status

• 26 CFR §1.512(a)-5Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  total amount of assets in the VEBA at the end of 2021 is $11,000 (that is, $15,000 beginning of year balance + $70,000 contributions + $5,000 investment income ... total amount of assets of the VEBA as of the close of the year ($11,000) exceeds the applicable account limit ($7,200) by $3,800. ( 5 ) The VEBA

• 26 CFR §1.543-1Personal holding company income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  relating to mineral, oil, or gas royalties, see section 543(a)(8) and subparagraph (11) of this paragraph. For rules relating to certain copyright royalties for taxable years beginning after ... corporation, such rents shall not be considered to be personal holding company income. (11) Mineral, oil, or gas royalties. (i) The income from mineral, oil, or gas royalties

• 26 CFR §1.403(b)-2Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  education. The term public office includes any elective or appointive office of a State. (11) Includible compensation means the employee's compensation received from an eligible employer that is includible

• 26 CFR §1.1502-91Application of section 382 with respect to a consolidated group.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  loss arising in Year 1 that is carried over to Year 2. On December 11, Year 2, L1 acquires all the stock of L2, causing an ownership change ... becoming a member of the P group (see § 1.1502-96(a)) on December 11, Year 2. Starting on December 12, Year 2, the P group no longer separately tracked owner

• 26 CFR §1.5000A-1Maintenance of minimum essential coverage and liability for the shared responsibility payment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  exempt interest the taxpayer receives or accrues during the taxable year. (11) Individual market. Individual market has the same meaning as in section 1304(a)(2) of the Affordable Care

• 26 CFR §1.338-6Allocation of ADSP and AGUB among target assets.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  This paragraph (c)(5) applies to qualified stock purchases occurring on or after September 11, 2007. For qualified stock purchases occurring before September 11, 2007 and on or after September

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

  using covered compensation amount. (8) Defined benefit plan. (9) Defined contribution plan. (10) Disparity. (11) Employee. (12) Employer. (13) Employer contributions. (14) Excess benefit percentage. (15) Excess contribution percentage

• 26 CFR §1.1011-2Bargain sale to a charitable organization.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section, the adjusted basis for determining gain on the bargain sale is $11,951 ($20,000 × $59,755 / $100,000). Accordingly, A has a recognized long-term capital gain ... 11,951) on the bargain sale. Such gain is to be reported by A ratably over the period of years measured by the expected return multiple under the contract

• 26 CFR §1.1092(b)-2TTreatment of holding periods and losses with respect to straddle positions (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Assume the facts are the same as in example (5), except that on August 11, 1985, A disposes of the short gold regulated futures contract at a gain. Under these

• 26 USC §149Bonds must be registered to be tax exempt; other requirements
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  bond for a qualified residential rental project or a housing program obligation under section 11(b) of the United States Housing Act of 1937, (II) a qualified mortgage bond ... such bond is issued before June 19, 1984 under section 11(b) of the United States Housing Act of 1937. (d) Advance refundings (1) In general Nothing in section

• 26 USC §6103Confidentiality and disclosure of returns and return information
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  11), or (15), (l)(1), (2), (3), (5), (10), (11 ... 11), or (15), (l)(1), (2), (3), (5), (10), (11

• 26 CFR §1.430(h)(3)-1Mortality tables used to determine present value.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  obtained from IRS: www.irs.gov/retirement-plans/pension-plan-mortality-tables. (A) 2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023. (B) [Reserved] (2) Application of mortality improvement rates —(i) In general. Under the generational ... 11

• 26 USC §852Taxation of regulated investment companies and their shareholders
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  taxable income of every regulated investment company a tax computed as provided in section 11, as though the investment company taxable income were the taxable income referred to in section ... 11. (2) Investment company taxable income The investment company taxable income shall be the taxable income of the regulated investment company adjusted as follows: (A) There shall be excluded

• 26 CFR §1.1092(b)-3TMixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  treat such straddle as a section 1092(b)(2) identified mixed straddle. On March 11, 1985, A disposes of the non-section 1256 positions, one at a $100 loss ... which time there is $150 of gain. Under these circumstances, on March 11, 1985, A will first net the gains and losses from the section 1256 contracts

• 26 CFR §48.4042-1Tax on fuel used in commercial waterway transportation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  with the Ohio River at RM 0 to head of navigation at RM 149.1. (11) Gulf Intracoastal Waterway (G.I.W.W.) From the mouth of St. Mark's River, Florida, to Brownsville

• 26 USC §72Annuities; certain proceeds of endowment and life insurance contracts
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  maximum death benefit under such contract does not exceed $25,000. (11) Special rules for certain combination contracts providing long-term care insurance Notwithstanding paragraphs ... disaster area", and "incident period" have the meaning given such terms under subsection (t)(11), and (II) the term "applicable period" has the meaning given such term under subsection