1375 resultados — página 43 de 69
- 26 CFR §1.884-0Overview of regulation provisions for section 884.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
preceding sentence shall be effective for taxable years ending on or after September 11, 1992, except that, for the first taxable year ending on or after that date, the branch
- 26 CFR §1.267(a)-2TTemporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
property placed in service before January 1, 1981, from one corporation to another corporation, 11 percent of the stock of which is owned by the first corporation, will not constitute
- 26 CFR §1.168(j)-1TQuestions and answers concerning tax-exempt entity leasing rules (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
placed in service is— 1 2 3 4 5 6 7 8 9 10 11 12 The applicable recovery percentage ... 11
- Código PR §3020.08VehículosPuerto RicoSección de código
cualquier vehículo de motor que se introduzca a, o fabrique en Puerto Rico. (11) Todo automóvil, propulsor, ómnibus, camión, vehículos ATV o motocicleta sujeto a las disposiciones de esta sección
- 26 CFR §1.509(a)-4Supporting organizations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
supported organizations if it supports any supported organization organized outside of the United States. (11) Transition rules —(i) Notification requirement. A Type III supporting organization will be treated as having ... requirements of paragraph (i)(5)(i)(A) of this section under this paragraph (i)(11)(ii)(B) is the amount described
- 26 CFR §1.424-1Definitions and special rules applicable to statutory options.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
exercise of the old options is a modification of the old options. Example 11. Eligible corporation. (i) D Corporation grants an option to acquire 100 shares of D Corporation stock ... Assume the same facts as in paragraph (i) of this Example 11 except that E's employment with D Corporation is terminated on February 20, 2005. The substitution
- 26 CFR §1.414(r)-3Separate line of business.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section to any of Employer B's other lines of business. Example 11. The facts are the same as in Example 10. Employer B operates a refinery that produces ... integrated lines of business. Example 12. The facts are the same as in Example 11. Employee W is a petroleum engineer who conducts geological studies of potential future drilling sites
- 26 CFR §1.751-1Unrealized receivables and inventory items.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Depreciable property 42,000 48,000 Land 9,000 9,000 Total 96,000 11,000 Liabilities and Capital Per books Value Current liabilities $15,000 $15,000 Mortgage payable ... Land 3,000 1,800 1,200 Total 25,000 12,500 5,700 11,600 11,600 Although C relinquished his interest in $4,000 of inventory and received
- 26 USC §38General business creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 1396(a), (10) the Indian employment credit as determined under section 45A(a), (11) the employer social security credit determined under section 45B(a), (12) the orphan drug credit
- 26 CFR §1.402(g)-1Limitation on exclusion for elective deferrals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
plan without regard to any notice or consent otherwise required under sections 411(a)(11) or 417. (8) Tax treatment —(i) Corrective distributions on or before April 15 after close ... income) is treated as a pro rata distribution of excess deferrals and income. (11) Examples. The provisions of this paragraph are illustrated by the following examples. Assume in Examples
- 26 USC §56AAdjusted financial statement incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
reasonable compensation (as determined by the Secretary) with respect to a mortgage servicing contract. (11) Adjustment with respect to defined benefit pensions (A) In general Except as otherwise provided
- 26 CFR §54.9816-8Independent dispute resolution process.Federal (EE. UU.)ReglamentoVigencia: 2026-08-03
provider of air ambulance services on the date the item or service was furnished; ( 11 ) General information listed in the standard open negotiation notice developed by the Secretary pursuant ... provider of air ambulance services on the date the item or service was furnished; ( 11 ) Attestation that the item or service under dispute is a qualified IDR item or service
- 26 CFR §1.904-4Separate application of section 904 with respect to certain categories of income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
allowed) exceeds the highest rate of tax specified in section 1 or 11, whichever applies (and with reference to section 15 if applicable), multiplied by the amount of such income ... functional currency. In Year 1, when the highest rate of U.S. tax in section 11 is 21%, CFC earns 100u of passive category foreign personal holding company income subject
- 26 CFR §31.3221-3Supplemental tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
during the month. If March 16 were on a Friday, the employer would calculate 11 days, or 88 hours. Example 4. Employment ending during month. G's last
- 26 USC §4980Tax on reversion of qualified plan assets to employerFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
date of the qualified plan, is in bankruptcy liquidation under chapter 7 of title 11 of the United States Code or in similar proceedings under State
- 26 USC §832Insurance company taxable incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
applicable percentage is 5.25 percent divided by the highest rate in effect under section 11(b). (C) Exception for investments made before August 8, 1986 (i) In general Except ... following, relating to pension, profit-sharing, stock bonus plans, etc.); (11) dividends and similar distributions paid or declared to policyholders in their capacity as such, except in the case
- 26 CFR §1.507-2Special rules; transfer to, or operation as, public charity.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
component part of the community trust within the meaning of § 1.170A-9(f)(11). (D) Restrictions on disposition. The transferor private foundation transfers property the continued retention of which ... public charity subject to contractual obligations which were established prior to November 11, 1976, between the transferor private foundation and persons other than disqualified persons with respect to such foundation
- 26 CFR §53.4944-3Exception for program-related investments.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
investment and Y's exempt activities. Accordingly, the investment is program-related. Example 11. X is a business enterprise that researches and develops new drugs. X's research demonstrates that ... program-related investment. (c) Effective/applicability date. Paragraphs (a)(2)(ii) and (b), Examples 11 through 19 of this section, apply on or after April
- 26 CFR §1.1411-0Table of contents of provisions applicable to section 1411.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 469(g)(1) losses. (10) Treatment of section 707(c) guaranteed payments. [Reserved] (11) Treatment of section 736 payments. [Reserved] (12) Income and deductions from certain notional principal contracts
- CC RI 21-18Programa de incentivos para el retorno al trabajoPuerto RicoCarta circularVigencia: 2021-08-30
pandemia, el gobierno federal aprobó la Ley Federal P.L. 117-2 de 11 de marzo de 2021 conocida como el “American Rescue Plan Act of 2021” (“ARPA”, por sus siglas