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• 26 CFR §1.511-2Organizations subject to tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  case of an organization described in section 501(c)(4), (7), (8), (9), (10), (11), (12), (13), (14)(A), (15), (16), or (18), the taxes imposed by section

• 26 CFR §48.4064-1Gas guzzler tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  less than 14 350 At least 12 but less than 13 450 At least 11 but less than 12 600 At least 10 but less than 11 750 At least

• 26 USC §542Definition of personal holding company
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  corporation which is subject to the jurisdiction of the court in a title 11 or similar case (within the meaning of section 368(a)(3)(A)) unless a major purpose

• 26 USC §3401Definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  entitled to be credited with the unsold newspapers or magazines turned back, (11) for services not in the course of the employer's trade or business, to the extent paid

• 26 CFR §20.2031-7AValuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  publication entitled “Actuarial Values for Estate and Gift Tax,” Internal Revenue Service Publication Number 11 (Rev. 5-59). This publication is no longer available for purchase from the Superintendent ... obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value

• 26 CFR §1.965-1Overview, general rules, and definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  such percentage of such amount and the highest rate of tax specified in section 11 for the section 958(a) U.S. shareholder inclusion year. In the case of a section ... shareholder to which section 15 applies, the highest rate of tax under section 11 before the effective date of the change in rates and the highest rate of tax under

• 26 USC §2056AQualified domestic trust
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  executor shall be treated as a reference to the trustees of the trust. (11) Special rule where distribution tax paid out of trust For purposes of this subsection

• 26 CFR §1.401(a)(9)-9Life expectancy and Uniform Lifetime tables.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11 ... 11

• 26 CFR §301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  replacement property for property lost, damaged or destroyed in a flood which occurred 11-3-85 through 11-7-85 and which was declared a natural disaster area ... period with the first month of the taxpayer's first taxable year beginning after 11-19-82 in lieu of the 11-19-82 date or the bus operating authority

• DA 22-04Periodo libre de Impuesto sobre Ventas y Uso por artículos y equipos de preparación para la temporada de huracanes
  Puerto RicoDeterminación administrativaVigencia: 2022-06-13

  viernes, 17 de junio de 2022 y concluirá a las 11:59 p.m. del domingo, 19 de junio de 2022. Los artículos que estarán exentos durante este periodo, se limitarán

• 26 CFR §1.170A-1Charitable, etc., contributions and gifts; allowance of deduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  deductions for contributions to or for the use of communist controlled organizations, see section 11(a) of the Internal Security Act of 1950, as amended (50 U.S.C ... contributions in certain corporate acquisitions, see section 381(c)(19) and the regulations thereunder. (11) No deduction shall be allowed under section 170 for out-of-pocket expenditures on behalf

• 26 CFR §1.882-4Allowance of deductions and credits to foreign corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  ability to file a protective return for those years. In Year 11, an Internal Revenue Service examiner contacted FC and asked its chief financial officer for an explanation ... United States trade on business, tax will be assessed in accordance with either section 11, 55 or 1201(a) without allowance for any deduction (other than that allowed by section

• 26 CFR §1.1446-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Period of underpayment. (D) Other taxes. (E) 1446 tax treated as tax under section 11. (F) Application of section 6655(f). (G) Application of section 6655(i). (H) Current year

• DA 23-02Periodo libre de Impuesto sobre Ventas y Uso por artículos y equipos para la temporada de huracanes
  Puerto RicoDeterminación administrativaVigencia: 2023-05-16

  viernes, 26 de mayo de 2023 y concluirá a las 11:59 p.m. del domingo, 28 de mayo de 2023. Los artículos que estarán exentos durante este periodo, se limitarán

• DA 25-04Crédito por donativos a la fundación del Palacio de Santa Catalina
  Puerto RicoDeterminación administrativaVigencia: 2025-11-26

  PALACIO DE SANTA CATALINA I. Exposición de Motivos La Ley Núm. 13 del 11 de abril de 2025 (“Ley 13-2025”) enmendó la Sección 1051.06 del Código de Rentas Internas

• 26 CFR §1.1033(a)-2Involuntary conversion into similar property, into money or into dissimilar property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  deducted from the gross award in determining the amount of the net award. (11) If, in a condemnation proceeding, the Government retains out of the award sufficient funds to satisfy

• CC RI 24-09Periodo libre de Impuesto Sobre Ventas y Uso por artículos y equipos para la temporada de huracanes
  Puerto RicoCarta circularVigencia: 2024-05-10

  viernes, 24 de mayo de 2024 y concluirá a las 11:59 p.m. del domingo, 26 de mayo de 2024. Carta Circular de Rentas Internas Núm

• 26 CFR §1.368-1Purpose and scope of exception of reorganization exchanges.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section). The COBE requirement of paragraph (d)(1) of this section is satisfied. Example 11. Use of T's historic business assets in a partnership business. (i) Facts ... assets in a partnership business. (i) Facts. The facts are the same as Example 11 , except that S-1 transfers all the T assets

• 26 CFR §1.444-2TTiered structure (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 444 elections made by the partnership or S corporation. See examples (10) and (11) in paragraph (f) of this section. (4) Special rule for 52-53-week taxable years ... make a section 444 election for its taxable year beginning October 1, 1987. Example 11. The facts are the same as Example 8, except that D1 is a partnership with

• 26 CFR §301.6056-1Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Dependent. The term dependent has the same meaning as in § 54.4980H-1(a)(11) of this chapter. (5) Eligible employer-sponsored plan. The term eligible employer-sponsored plan ... minimum value has the same meaning as in section 36B and any applicable regulations. (11) Person. The term person has the same meaning as in section