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• 26 USC §48CQualifying advanced energy project credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  census tract which— (A) is described in clause (iii) of section 45(b)(11)(B), and (B) prior to the date of enactment of this subsection, had no project which

• 26 CFR §1.45X-3Eligible components.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  alternating current watt basis, the credit amount is equal to the product of 11 cents multiplied by the total rated capacity of the distributed wind inverter. (iv) Substantiation. The taxpayer ... alternating current watt basis, the credit amount is equal to the product of 11 cents multiplied by the total rated capacity of the microinverter. (B) DC optimized inverter systems

• 26 CFR §1.401(a)(4)-4Nondiscriminatory availability of benefits, rights, and features.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  effect under § 1.411(a)-11(c)(3)(ii)) as permitted by sections 411(a)(11) and 417(e), the implicit condition on any benefit, right, or feature (other than ... annuities, qualified preretirement survivor annuities, or spousal death benefits described in section 401(a)(11), if each plan that is part of the aggregated plan satisfies section 401(a)(11

• 26 CFR §1.6038A-2Requirement of return.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  total amount of each of the types of transactions listed in this section. (11) Examples. The following examples illustrate the application of paragraph (b)(3) of this section: Example ... this section, if that return contains information required under § 1.6038-2(f)(11) with respect to the reportable transactions between the reporting corporation and the related corporation for that taxable

• 26 USC §3303Conditions of additional credit allowance
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  such individual's guaranty may commence after a probationary period (included within the 11 or less consecutive weeks immediately following the first week in which the individual renders services

• 26 CFR §54.4980H-5Assessable payments under section 4980H(b).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this purpose that the federal poverty line for 2015 for an individual is $11,670. With respect to Employee F, Employer T sets the monthly employee contribution for employee single ... only coverage for each calendar month of 2015 at $92.39 (9.5 percent of $11,670, divided by 12). (ii) Conclusion. Regardless of Employee F's actual wages for any calendar

• Código PR §1010.01Definiciones
  Puerto RicoSección de código

  compañía limitada, “joint stock company”, sociedad anónima, corporación privada o compañía de seguros. (11) Socio.-El término “socio” incluye un miembro de una sociedad, sociedad especial o un participante

• 26 CFR §1.382-3Definitions and rules relating to a 5-percent shareholder.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  formulating a plan for an insolvency workout or a reorganization in a title 11 or similar case (whether as members of a creditors' committee or otherwise) and the receipt ... exercised pro rata by each such public group as the options are actually exercised. (11) Application to first tier and higher tier entities —(i) In general. The principles of paragraphs

• 26 CFR §301.6112-1Material advisors of reportable transactions must keep lists of advisees, etc.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  structure. The term tax structure is defined in § 301.6111-3(c)(9). (11) Tax treatment. The term tax treatment is defined in § 301.6111-3(c)(10). (12) Transaction of interest

• DA 22-08Medidas de Administración Contributiva en respuesta a la Emergencia Causada tras el paso del Huracán Fiona
  Puerto RicoDeterminación administrativaVigencia: 2022-09-27

  disposiciones del Subtítulo D del Código relacionadas al IVU. En particular, el párrafo (11) de dicha sección faculta al Secretario a ampliar razonablemente el término que fije el Subtítulo ... Determinación Administrativa Núm. 22-08 (“DA 22-08”) 27 de septiembre de 2022 Página 11 H. Requisito de Pago de IVU en la Importación y Compra de Partidas Tributables para

• 26 CFR §1.1502-4Consolidated foreign tax credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  which the original consolidated Federal income tax return is due (without extensions) after January 11

• 26 CFR §1.664-4AValuation of charitable remainder interests for which the valuation date is before June 1, 2023.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11 ... 11

• 26 CFR §1.446-3Notional principal contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  term of five years, G is obligated to make annual payments at 11% and H is obligated to make annual payments at LIBOR on a notional principal amount ... also makes swap payments to H at 11%, while H makes swap payments to G based on LIBOR. The net of the ratable daily portions of the 11% payments

• 26 CFR §1.72-6Investment in the contract.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Table I and § 1.72-5(a)(2), 11.6 (12.1-0.5), multiplied by $1,000 $11,600 Plus: Expectancy of B computed in a similar manner ... Table I and § 1.72-5(a)(2), 11.6 (12.1-0.5), multiplied by $1,000 $11,600 Plus: Expectancy of B under Table

• 26 CFR §1.987-3TDetermination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 988 gain with respect to Business A's disposition of £100. Example 11. (i) Business A purchases a £100 2-year note for €75 on October ... regard to section 988. Example 12. The facts are the same as in Example 11, except that Business A is owned by a foreign corporation with a pound functional currency

• 26 CFR §1.613A-3Exemption for independent producers and royalty owners.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  have occurred on January 1, 1970, the date O's interest was created. Example 11. On January 1, 1976, P, Q, and R entered into a partnership for the acquisition ... percent of $200x) of gross income from the property. (2) Transfers after October 11, 1990 —(i) General rule. Section 613A(c) (9) and (10), as in effect prior

• 26 CFR §1.381(c)(1)-1Net operating loss carryovers in certain corporate acquisitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year: Taxable year X Corporation (transferor) Y Corporation (acquirer) 1955 ($2,000) ($11,000) 1956 (3,000) 10,000 1957 xxx (15,000) The sequence in which the losses ... loss. The carryover to 1958 is $1,000, computed as follows: Net operating loss $11,000 Less: Y's 1956 taxable income $10,000 Y's 1957 taxable income

• 26 CFR §31.6053-3Reporting by certain large food or beverage establishments with respect to tips.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  000/1,500,000 18,027 E 104,000 160,000/1,500,000 11,093 F 104,000 200,000/1,500,000 13,867 (5) Directly tipped employees Employee share ... 11,093 6,000 5,093 F 13,867 10,600 3,267 Total shortfall 15,427 Since employees A and C do not have a reporting shortfall there

• 26 CFR §1.1059A-1Limitation on taxpayer's basis or inventory cost in property imported from related persons.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  returned). For income tax purposes, X claims a cost basis in the merchandise of $11,000. None of the adjustments permitted by paragraph (c)(2) of this section is applicable ... under paragraph (a) of this section, X is limited to a cost basis of $11,000 in the merchandise. Example 5. Corporation X, a United States taxpayer, and Y Corporation

• 26 CFR §1.367(b)-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  foreign income taxes. (8) Earnings and profits. (9) Pooling corporation. (10) Nonpooling corporation. (11) Separate category. (12) Passive category. (13) General category § 1.367(b)-3 Repatriation of foreign corporate assets