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- 26 USC §2661AdministrationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
provisions of subtitle F (including penalties) applicable to the estate tax, to chapter 11, or to section 2001 are hereby made applicable in respect of the generation-skipping transfer
- 26 CFR §1.268-1Items attributable to an unharvested crop sold with the land.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
adjustments to basis as a result of such disallowance, see section 1016(a)(11) and the regulations thereunder
- 26 CFR §1.664-4Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11 ... Example of interpolation. After June 1, 2023, A, whose age is 76 years and 11 months, transfers $100,000 to a charitable remainder unitrust on January 1st. The trust instrument
- 26 USC §7404Authority to bring civil action for estate taxesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
estate tax imposed by chapter 11 is not paid on or before the due date thereof, the Secretary shall proceed to collect the tax under the provisions of general
- 26 CFR §1.581-3Definition of bank prior to September 28, 1962.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
exercising fiduciary powers similar to those permitted to national banks under section 11(k) of the Federal Reserve Act (38 Stat. 262; 12 U.S.C. 248(k)), and which is subject
- 26 CFR §1.401(a)-20Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Equity Act of 1984 (REA 1984)? A-1: REA 1984 replaced section 401(a)(11) with a new section 401(a)(11) and added section 417. Plans to which ... section 401(a)(11) applies must comply with the requirements of sections 401(a)(11) and 417 in order to remain qualified under sections
- 26 CFR §301.6873-1Unpaid claims in bankruptcy or receivership proceedings.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
court in a receivership proceeding, or in any proceeding under the Bankruptcy Act (11 U.S.C. chs. 1-14) remains unpaid after the termination of such proceeding, the district director will ... under other provisions of law, see, for example, section 11f of the Bankruptcy Act (11 U.S.C. 29(f)). Extension of time for the payment of such unpaid amount
- 26 CFR §1.61-12Income from discharge of indebtedness.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxpayer by virtue of the discharge, under section 14 of the Bankruptcy Act (11 U.S.C. 32), of his indebtedness as the result of an adjudication in bankruptcy, or by virtue ... plan of corporate reorganization confirmed under Chapter X of the Bankruptcy Act (11 U.S.C., ch. 10); (ii) An “arrangement” or a “real property arrangement” confirmed under Chapter
- 26 CFR §1.666(b)-1Total taxes deemed distributed.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
distributed under section 661(a)(2). For example, a trust has taxable income of $11,032 (not including any capital gains) and undistributed net income ... distribution is not less than the 1954 undistributed net income. Thus, a total of $11,032 will be deemed to have been distributed on the last day of 1954 because
- 26 CFR §301.7404-1Authority to bring civil action for estate taxes.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
estate tax imposed by chapter 11 of the Code is not paid on or before the last date prescribed for payment, the district director shall proceed to collect
- 26 CFR §20.0-1Introduction.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Regulations.” These regulations pertain to (i) the Federal estate tax imposed by chapter 11 of subtitle B of the Internal Revenue Code on the transfer of estates of decedents dying ... Stat. 1539). (2) Section 2208 makes the provisions of chapter 11 of the Code apply to the transfer of the estates of certain decedents dying after September
- 26 USC §6161Extension of time for paying taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
part of the amount determined by the executor as the tax imposed by chapter 11, or (B) any part of any installment under section 6166 (including any part ... time for the payment of any deficiency of a tax imposed by chapter 11 for a reasonable period not to exceed 4 years from the date otherwise fixed
- 26 CFR §1.681(a)-2Limitation on charitable contributions deduction of trusts with trade or business income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
deduction is nevertheless allowed for such amounts by the operation of section 512(b)(11), as illustrated in paragraphs (b) and (c) of this section. This partial deduction is subject ... without taking the charitable contributions deduction allowed under section 512(b)(11). (2) The amount for which a charitable contributions deduction would otherwise be allowable under section
- 26 USC §1398Rules relating to individuals' title 11 casesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section shall apply to any case under chapter 7 (relating to liquidations) or chapter 11 (relating to reorganizations) of title 11 of the United States Code in which the debtor ... dismissed This section shall not apply if the case under chapter 7 or 11 of title 11 of the United States Code is dismissed. (2) Section does not apply
- 26 CFR §1.1243-1Loss of small business investment company.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
general —(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment company to which section 582(c) applies, and which ... taxable year, see subparagraph (2) of this paragraph. (2) Taxable years beginning before July 11, 1974. For taxable years beginning after September 2, 1958, but before July 11
- 26 USC §6314Receipt for taxesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Secretary shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such
- 26 CFR §1.6016-1Declarations of estimated income tax by corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxed as domestic corporations under section 1361), which is subject to taxation under section 11 or 1201(a), or subchapter L, chapter 1 of the Code (relating to insurance companies ... such corporation estimates as its income tax liability for the taxable year under section 11 or 1201(a), or subchapter L, chapter 1 of the Code, over
- 26 CFR §1.1502-2Computation of tax liability.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
consolidated return year is determined by adding together— (1) The tax imposed by section 11(a) in the amount described in section 11(b) on the consolidated taxable income ... imposed by section 594(a) in lieu of the taxes imposed by section 11 on the taxable income of a life insurance department of the common parent of a group
- 26 CFR §20.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code (Code) shall be subject to penalties
- 26 CFR §601.102Classification of taxes collected by the Internal Revenue Service.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxes. (ii) Estate taxes imposed by Chapter 3 of the 1939 Code and Chapter 11 of the 1954 Code. (iii) Gift tax imposed by Chapter 4 of the 1939 Code ... Code or Subtitle A or Chapter 11 or 12 of the 1954 Code are within this class, such as: (i) Employment taxes. (ii) Miscellaneous excise taxes collected by return