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• 26 CFR §1.448-3Nonaccrual of certain amounts by service providers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  recoveries 2001 $40,000 $5,700 2002 40,000 7,200 2003 40,000 11 ... during the current taxable year are $3,600, J's uncollectible amount is $11,210, computed by multiplying J's accounts receivable on December

• 26 CFR §301.6103(c)-1Disclosure of returns and return information to designee of taxpayer.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  means— (A) Text appearing on one or more sheets of 8 1/2 -inch by 11-inch or larger paper, each of which pertains solely to the authorized disclosure, so long

• 26 CFR §1.6050Y-1Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  knows that no transfer has occurred or the transferee is a United States person. (11) Payor. The term payor means any person making a payment of reportable death benefits

• 26 CFR §1.6045-1Returns of information of brokers and barter exchanges.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  rules for the election. (11) Additional rules for certain holder elections —(i) In general. For purposes of this section, the rules in this paragraph (n)(11) apply notwithstanding any other ... paragraph (n)(11)(i)(A) applies to a debt instrument acquired on or after January 1, 2015. A broker, however, may rely on this paragraph (n)(11

• 26 CFR §1.468B-9Disputed ownership funds.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  bankruptcy estate (or part thereof) resulting from the commencement of a case under title 11 of the United States Code, or a liquidating trust under § 301.7701-4(d) of this ... established pursuant to a plan confirmed by the court in a case under title 11 of the United States Code may, in the liquidating trust's first taxable year, elect

• Código PR §1032.06(D) Aportaciones a planes de salud o de accidente.-Las aportaciones
  Puerto RicoSección de código

  relación con servicio en las fuerzas militares o navales de los Estados Unidos. (11) Ingreso de agencias o sindicatos de noticias.- El ingreso de agencias o sindicatos de noticias ... dólares anuales. (B) En los demás casos, la exención será de once mil (11,000) dólares anuales. (C) La exención concedida en este párrafo aplicará solamente a cantidades recibidas

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

  adjusted basis of which is allocated to the shareholders under section 613A(c)(11). C and D are equal shareholders in Y, an S corporation. On January ... Well is allocated to A, Y's sole shareholder, under section 613A(c)(11) and the section 1254 costs are allocated to A under paragraph (f)(1) of this section

• 26 USC §1016Adjustments to basis
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  title XIX, §1901(b)(21)(G), Oct. 4, 1976, 90 Stat. 1798] (11) for deductions to the extent disallowed under section 268 (relating to sale of land with unharvested crops

• 26 USC §1402Definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  before the close of the partnership's taxable year referred to in subparagraph (A); (11) the exclusion from gross income provided by section 911(a)(1) shall not apply ... service described in section 3121(b)(16), (C) service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section

• 26 USC §6662Imposition of accuracy-related penalty on underpayments
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  taxable period (or, in the case of the tax imposed by chapter 11, with respect to the estate of the decedent) exceeds $5,000. (h) Increase in penalty in case

• 26 CFR §1.224-1Qualified tips.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section, are qualified tips if all other requirements of this section are met. (11) Anti-abuse. An amount is not a qualified tip if, based on all relevant facts ... this section, of a cash tip. For purposes of this paragraph (c)(11)(ii)(B), an ownership interest means in the case of a corporation, ownership (by vote or value

• 26 CFR §1.118-2Contribution in aid of construction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  regulated public utility that provides water or sewerage disposal services on or after January 11

• 26 CFR §1.168(i)-1General asset accounts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  depreciation allowed or allowable of $36,960). Thus, in 2016, T recognizes gain of $11,960 (amount realized of $35,000 less the adjusted depreciable basis ... gain of $11,960 is subject to section 1245 to the extent of the depreciation allowed or allowable for the account, plus the expensed cost for assets in the account

• 26 CFR §1.1061-4Section 1061 computations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  capital gain for the taxable year were calculated under section 1222(11) applying paragraphs (3) and (4) of section 1222 by substituting three years for one year. If such information ... Qualified dividends included in net capital gain for purposes of section 1(h)(11)(B); and (iv) Capital gains and losses that are characterized as long-term or short-term

• 26 CFR §26.2632-1Allocation of GST exemption.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  basis of the value of the property as finally determined for purposes of chapter 11 (chapter 11 value), first to direct skips treated as occurring at the transferor's death ... subject to the rules of § 26.2642-2(b)) on the basis of the chapter 11 value of the nonexempt portion of the trust property (or in the case of trusts

• 26 USC §529AQualified ABLE programs
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  abuse with respect to amounts claimed as qualified disability expenses, (6) under chapters 11, 12, and 13 of this title, and (7) to allow for transfers from one ABLE account

• 26 CFR §1.45R-1Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  premium for each employee based on the age of the employee or other factors. (11) Net premium payments. The term net premium payments means, in the case of an employer

• 26 CFR §1.148-11Effective/applicability dates.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  part, with respect to transactions entered into on or after December 11, 2003. If an issuer applies § 1.148-5(e)(2)(iii) to pre-effective date bonds, the per-issue

• DA 23-03Obligación de reportar cuentas financieras foráneas
  Puerto RicoDeterminación administrativaVigencia: 2023-08-30

  mostrado en un intercambio regulado por el Gobierno de los Estados Unidos a las 11:59 p.m. hora de Puerto Rico del 31 de diciembre del año a reportarse

• 26 CFR §1.613A-7Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section shall be applied separately to each short taxable year under section 613A(c)(11), as in effect prior to the Revenue Reconciliation Act of 1990. (3) In the case ... successors in interest (excluding successors in interest of proven property transferred after October 11, 1990). A person shall not be treated as a transferee of an interest in a proven