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• 26 CFR §1.381(c)(23)-1Investment credit carryovers in certain corporate acquisitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Corporation's taxable year Credit earned Limitation based on amount of tax 1971 $11,000 $5,000 Ending 5-1-72 3,000 6,000 Y's credit earned ... investment for the energy credit for a qualified intercity bus, see § 1.48-9(q)(11). (Sec. 38(b) (76 Stat. 963, 26 U.S.C. 38(b)), 48(l)(16) (94 Stat

• 26 CFR §1.5000C-1Tax on specified Federal procurement payments.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  that is not a party to an international procurement agreement with the United States. (11) The term nonexempt services means services provided in a foreign country that

• Código PR §1062.08Retención en el Origen de la Contribución en el Caso de Individuos No
  Puerto RicoSección de código

  Entidades Bancarias Internacionales organizadas bajo las disposiciones de la Ley Núm. 52 del 11 de agosto de 1989, conocida como la “Ley Reguladora del Centro Bancario Internacional”, (B) intereses (incluyendo

• 26 CFR §46.4376-1Fee on sponsors of self-insured health plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  employees and other than self-only coverage to 800 employees. On April 11, 2014, Employer B Self-Insured Health Plan provides self-only coverage to 608 employees and other than ... self-only coverage to 800 employees. On July 11, 2014 and October 10, 2014, Employer B Self-Insured Health Plan provides self-only coverage to 610 employees and other than

• 26 CFR §26.2663-2Application of chapter 13 to transfers by nonresidents not citizens of the United States.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  resident or citizen of the United States under the rules of chapter 11 or 12 of the Internal Revenue Code, as the case may be. Every NRA transferor is allowed

• 26 USC §7851Applicability of revenue laws
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  accompanying punctuation) wherever appearing therein. (2) Subtitle B (A) Chapter 11 of this title shall apply with respect to estates of decedents dying after the date of enactment of this

• 26 CFR §1.1446(f)-1General rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trust, a grantor trust), the term transferor means the grantor or such other person. (11) The term transferor's agent or transferee's agent means any person who represents

• 26 USC §907Special rules in case of foreign oil and gas income
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  percentage which is equal to the highest rate of tax specified under section 11(b), or (B) in the case of an individual, a fraction the numerator of which

• 26 USC §1291Interest on tax deferral
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  highest rate of tax in effect for such taxable year under section 1 or 11, whichever applies. (3) Computation of interest (A) In general The amount of interest referred

• 26 CFR §1.243-5Effect of election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  example, if an electing affiliated group includes one or more corporations taxable under section 11 of the Code and two or more insurance companies taxable under section ... domestic corporations subject to tax under section 11 of the Code. Each corporation uses the calendar year as its taxable year. M makes a valid election under section

• 26 CFR §1.482-4Methods to determine taxable income in connection with a transfer of intangible property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11 2.25 12 2.5 13 2.5 14 2.75 15 3.0 (viii) Although the uncontrolled comparables are clearly similar to the controlled transaction, it is likely that unidentified material differences exist ... illustrations of application of the best method rule, see § 1.482-8 Examples 10 , 11 , and 12. Example 4. (i) Facts. The year 1 facts are the same as in Example

• 26 CFR §1.274-13Disallowance of deductions for certain qualified transportation fringe expenditures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  spaces and less inventory/unusable spaces, that are available to employees and the general public. (11) Primary use. The term primary use means greater than 50 percent of actual or estimated ... following conditions are met: ( i ) The primary use (as defined in paragraphs (b)(11) and (d)(2)(ii)(B)( 2 ) of this section) of the available parking spaces

• CC RI 25-10Periodo libre de Impuesto Sobre Ventas y Uso por artículos y equipos para la temporada de huracanes
  Puerto RicoCarta circularVigencia: 2025-05-14

  viernes, 23 de mayo de 2025 y concluirá a las 11:59 p.m. del lunes, 26 de mayo de 2025. Los artículos a los que le aplicará la Exención

• 26 CFR §1.402A-1Designated Roth Accounts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  that is not a qualified distribution from B's designated Roth account, consisting of $11,000 of investment in the contract and $3,000 of income. Within 60 days ... investment in the contract under section 72, the distribution is deemed to consist of $11,400 of investment in the contract

• 26 CFR §1.642(c)-6AValuation 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 §1.985-1Functional currency.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Therefore, S's functional currency is the LC. See Examples 9, 10, and 11 for how the earnings and profits of a foreign corporation, which has branches with different functional ... currency of P is the dollar because its residence is the United States. (9)-(11) [Reserved] (12) Example 12. F, a foreign corporation, has gain from the disposition

• 26 CFR §301.6404-2Abatement of interest.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  discretion) abate interest attributable to any unreasonable delay caused by these decisions. Example 11. A taxpayer contacts an IRS employee and requests information with respect to the amount

• 26 CFR §1.168(d)-1Applicable conventions—half-year and mid-quarter conventions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  held the property in service. Thus, because the property was in service for 11 months during C's 1991 taxable year and C held it for 8 of those 11

• 26 CFR §20.2014-3“Second limitation”.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  factor F of the ratio stated at § 20.2014-3(a)) = $11,148.29. (d) If the foreign country imposes more than one kind of death tax or imposes taxes at different

• 26 CFR §1.414(r)-5Qualified separate line of business—administrative scrutiny requirement—safe harbors.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  consists of one or more industry segments within the meaning of paragraphs 10(a), 11(b), and 12 through 14 of the Statement of Financial Accounting Standards No. 14, Financial ... employer by the industry segment or segments (as determined under paragraphs 10(a), 11(b), and 12 through 14 of FAS 14). (3) Timely filing of Form