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• 26 CFR §1.1446-5Tiered partnership structures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  through PRS) using the applicable percentage for corporate partners (the highest rate in section 11). (v) LTP's payment of the 1446 tax is treated as a distribution ... section 1446 at the higher of the highest rate under section 1 or section 11(b)(1). LTP has also not received any documentation with respect to A. LTP must

• 26 USC §4982Excise tax on undistributed income of regulated investment companies
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  term "net capital gain" has the meaning given such term by section 1222(11) (determined by treating the 1-year period ending on October 31 of the calendar year

• 26 USC §860GOther definitions and special rules
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  income from foreclosure property by the highest rate of tax specified in section 11(b). (2) Net income from foreclosure property For purposes of this part, the term "net income

• 26 CFR §1.108(i)-1Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  mandatory acceleration events), regardless of whether the electing corporation is in a title 11 or similar case at the time the mandatory acceleration event occurs. (i) Changes in tax status ... deferred items is determined by applying the highest rate of tax specified in section 11(b) for the taxable year. (B) Transactions integrated. Any transaction that occurs before the reacquisition

• 26 CFR §1.1248(f)-1Certain nonrecognition distributions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  extent such gain is treated as a dividend under section 1248(a). (11) Section 1248(f) block amount is the portion of the section 1248(f) amount, as defined

• 26 CFR §1.1014-10Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  liability. The term estate tax liability means the amount of tax imposed under chapter 11 of the Code (chapter 11). (4) Included property. The term included property means property ... that a final value is or will be determined for that property under chapter 11. However, solely for purposes of this section, included property does not refer to unreported property

• 26 CFR §1.1298-1Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  chapter created pursuant to a court order issued in a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq. ) of the Bankruptcy Code or a confirmed plan under Chapter 11 ... 11 U.S.C. 1101 et seq. ) of the Bankruptcy Code, or a widely held fixed investment trust under § 1.671-5. Such a trust itself is treated as a shareholder for purposes

• 26 CFR §20.2032-1Alternate valuation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  each quarter, Feb. 1, May 1, Aug. 1, and Nov. 1 Jan. 1, 1956 11,000.00 12,000.00 Rent due for quarter ending Nov. 1, 1954, but not collected until ... that is 6 months after the decedent's death, A was 65 years and 11 months old, and the section 7520 rate was 4.2 percent. If, because of economic conditions

• 26 CFR §54.4975-7Other statutory exemptions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  loan is made and whose net worth is reasonably expected to remain substantial. (11) Duration of put option —(i) General rule. A put option must be exercisable at least during ... security distributed before November 1, 1977, the put option provisions of paragraph (b) (10), (11), and (12) of this section will be deemed satisfied as of the date the security

• 26 CFR §1.1502-47Consolidated returns by life-nonlife groups.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  return year includes a taxable year for which that election is not in effect. (11) Separate return limitation year. Section 1.1502-1(f)(2) provides exceptions to the definition ... without regard to section 1504(b)(2), and the definition in this paragraph (b)(11) applies separately to the nonlife subgroup in determining nonlife consolidated taxable income under paragraph

• 26 CFR §301.6332-1Surrender of property subject to levy.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  levied upon. (5) Effective date. Paragraph (c) of this section is effective January 11, 1993. However, persons surrendering property to the Internal Revenue Service may rely on the regulations with

• 26 CFR §1.665(d)-1ATaxes imposed on the trust.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  gain for taxable years beginning before January 1, 1977) (as defined in section 1222(11)) from such taxable year bears to the sum of the items of tax preference

• 26 CFR §1.48-9Definition of energy property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  such modification) has an increase in nameplate capacity of not less than 5 kWh. (11) Qualified biogas property —(i) In general. Qualified biogas property is property comprising a system that ... than 52 percent methane by volume (tested at the point described in paragraph (e)(11)(ii) of this section), or is concentrated by such system into a gas that consists

• 26 CFR §1.861-17Allocation and apportionment of research and experimental expenditures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  statutory and residual groupings. Therefore, under paragraphs (d)(1) and (4) of this section $11,250x ($30,000x × $300,000x/($500,000x + $300,000x)) is apportioned to the statutory grouping ... source income. ( 4 ) Summary. Accordingly, for purposes of the foreign tax credit limitation, $11,250x of X's R&E expenditures are apportioned to foreign source general category income

• 26 CFR §301.7506-1Administration of real estate acquired by the United States.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  remittance submitted with a successful sealed bid shall be applied toward the purchase price. (11) Deed. Upon payment in full of the purchase price, the district director shall execute

• 26 CFR §1.1502-90Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved] § 1.1502-98 Coordination with sections

• 26 USC §1391Designation procedure
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  rural areas. (2) Empowerment zones The appropriate Secretaries may designate in the aggregate 11 nominated areas as empowerment zones under this section, subject to the availability of eligible nominated areas

• Código PR §1023.06Contribución Especial sobre Distribuciones de Dividendos de Ciertas
  Puerto RicoSección de código

  constituirán distribuciones elegibles aquellas efectuadas por las corporaciones acogidas al Subcapítulo E del Capítulo 11, excepto con relación a una distribución descrita en la Sección

• 26 CFR §1.522-2Manner of taxation of cooperative associations subject to section 522.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 521 and § 1.521-1 shall be subject to the taxes imposed by section 11 or section 1201, except that there shall be allowed as deductions from gross income

• 26 CFR §1.1411-3Application to estates and trusts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  qualified dividend income, $4,000 of short-term capital gain, and $11,000 of long-term capital gain. Prior to the 2013 distribution ... Unrecaptured Section 1250 Gain Excluded 25.0 1,000 Long-Term NII 23.8 11,000 Long-Term Excluded 20.0 560,000 Other Income None (iv) The $50,000 distribution