108 resultados — página 4 de 6

• 26 CFR §1.1400Z2(b)-1Inclusion of gains that have been deferred under section 1400Z-2(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  grantor portion of an electing small business trust (ESBT), as defined in section 1361(e)(1), and the ESBT converts into a qualified subchapter S trust (QSST), as defined ... section 1361(d)(3), the beneficiary of which is the deemed owner of the grantor portion of the ESBT, there has been no change in the grantor trust status because

• 26 CFR §1.337(d)-7Tax on property owned by a C corporation that becomes property of a RIC or REIT.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section: (i) C corporation. The term C corporation has the meaning provided in section 1361(a)(2) except that the term does not include a RIC or a REIT ... corporation. The term S corporation has the meaning provided in section 1361(a)(1). (vi) Section 355 distribution. The term section 355 distribution means any distribution to which section

• 26 CFR §1.337(d)-6New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  purposes of this section, the term C corporation has the meaning provided in section 1361(a)(2) except that the term does not include a RIC or REIT. (ii) Conversion

• 26 CFR §1.448-2Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation means any corporation that is not an S corporation (as defined in section 1361(a)(1)). For example, a regulated investment company (as defined in section

• 26 CFR §1.1361-4Effect of QSub election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  December 31, 1996. (4) Treatment of stock of QSub. Except for purposes of section 1361(b)(3)(B)(i) and § 1.1361-2(a)(1), the stock of a QSub shall

• 26 CFR §1.987-1Scope, definitions, and special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this chapter, a qualified subchapter S subsidiary under section 1361(b)(3), a qualified REIT subsidiary within the meaning of section 856(i)(2), and a trust all of which ... corporation. S corporation has the meaning provided in section 1361(a)(1). Section 904 category. Section 904 category means a separate category of income described

• 26 CFR §1.409(p)-1TProhibited allocations of securities in an S corporation (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  that holds shares of stock of an S corporation, as defined in section 1361, that are employer securities as defined in section 409(l). Paragraph (b) of this section sets ... under § 301.7701-3 of this chapter, or a Qualified Subchapter S Subsidiary under section 1361(b)(3). (4) Number of synthetic shares —(i) Synthetic equity determined by reference

• 26 CFR §1.701-2Anti-abuse rule.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  properly classified as a partnership under §§ 301.7701-2 and 301.7701-3. Because section 1361(b) prohibits B from being a shareholder in A, A and B chose partnership form, rather ... subject to tax on their pro rata shares of A's income (see section 1361 et seq. ), and B is subject to tax on B's distributive share of partnership

• 26 CFR §1.1362-2Termination of election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation ceases to be a small business corporation, as defined in section 1361(b), at any time on or after the first day of the first taxable year for which

• 26 CFR §1.1254-4Special rules for S corporations and their shareholders.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  treated as outstanding stock of the S corporation for purposes of section 1361. (4) Exception. Paragraph (g)(1) of this section does not apply to stock issued in exchange

• 26 CFR §301.9100-6TTime and manner of making certain elections under the Deficit Reduction Act of 1984.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  calendar year and that was a small business corporation (as defined in section 1361(b) of the Code) as of January 1, 1984. The election by such a dealer under

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

  respectively) of a trust that has made an ESBT election under section 1361(e)(3) and § 1.1361-1(m)(2) are treated as separate trusts for purposes of the computation

• 26 CFR §1.671-4Method of reporting.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trust that is a qualified subchapter S trust as defined in section 1361(d)(3); (iv) A trust all of which is treated as owned by one grantor

• 26 CFR §1.752-2Partner's share of recourse liabilities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  entity disregarded as an entity separate from its owner under section 856(i), section 1361(b)(3), or §§ 301.7701-1 through 301.7701-3 of this chapter (a disregarded entity ... entity disregarded as an entity separate from its owner under section 856(i) or 1361(b)(3) or §§ 301.7701-1 through 301.7701-3 of this chapter ceases to qualify

• 26 CFR §301.7701-3Classification of certain business entities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  entity meets all other requirements to qualify as a small business corporation under section 1361(b). Subject to § 301.7701-3(c)(1)(iv), the deemed election to be classified

• 26 CFR §1.280G-1Golden parachute payments.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  ownership or control) would qualify as a small business corporation (as defined in section 1361(b) but without regard to section 1361(b)(1)(C) thereof), without regard to whether ... corporation had an election to be treated as a corporation under section 1361 in effect on the date of the change in ownership or control; (2) Any payment

• 26 CFR §1.865-2Loss with respect to stock.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  loss recognized with respect to stock in an S corporation (as defined in section 1361). (4) Anti-abuse rules —(i) Transactions involving built-in losses. If one of the principal

• 26 CFR §1.28-1Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation. In the case of an S corporation (as defined in section 1361), the amount of the credit for qualified clinical testing expenses computed for the corporation for any taxable

• 26 USC §856Definition of real estate investment trust
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  requirements of this paragraph if such securities are straight debt, as defined in section 1361(c)(5) (without regard to subparagraph (B)(iii) thereof). (B) Special rules relating to certain ... interest or principal shall not be treated as failing to satisfy section 1361(c)(5)(B)(i) solely by reason of the fact that— (i) the time of payment

• 26 CFR §1.170A-14Qualified conservation contributions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section, made by, or allocated to, partnerships or S corporations (as defined in section 1361(a)(1) of the Code) if the amount of the qualified conservation contribution exceeds ... Federal income tax purposes, a qualified subchapter S subsidiary as defined in section 1361(b)(3), or through a grantor trust (under subpart E of part 1 of subchapter