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• 26 CFR §1.381(c)(3)-1Capital loss carryovers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  capital loss carryovers to Y 1962 (i.e., carryover of $600 from X 3/31/60) 600 11,400 Carryover to Y 1963 0 (iii) X Corporation's 3/31/61 loss. The carryover ... from X 3/31/60, $5,900 from Y 1959, and $5,000 from X 3/31/61) 11,5000 $500 Carryover to Y 1963 5,500 (f) Successive acquiring corporations. An acquiring corporation

• 26 CFR §1.6038A-4Monetary penalty.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  failure under this section relating to a taxable year beginning before July 11, 1989 occurs, and if the failure continues following 90 days after the notice of failure under this

• 26 CFR §1.30D-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Battery cell production facility. (8) Battery component. (9) Battery materials. (10) Clean vehicle battery. (11) Compliant-battery ledger. (12) Constituent materials. (13) Country with which the United States

• 26 CFR §1.264-4Other life insurance, endowment, or annuity contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  deduction is allowed for interest paid by A on the $11,000 indebtedness during 1966. Moreover, the interest deduction will be disallowed for the taxable year 1965. However, if this

• 26 CFR §1.614-6Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  interests are as follows: Unadjusted basis Adjustments under section 1016 No. 1 $42,000 $11,000 No. 2 37,000 4,000 No. 3 19,000 23,000 Total ... 11,000 23,000 0 No. 3 25,000 3,000 5,000 No. 4 10,000 12,000 9,000 6,000 Total

• 26 CFR §1.951A-2Tested income and tested loss.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  sales within FS's country of operation. The maximum rate of tax in section 11 for the taxable year is 21%, and FS elects the high tax exception of section ... greater than 18.9% (90% of 21%, the maximum rate of tax in section 11 for the taxable year). Because the $220x of net foreign base company sales income qualifies

• 26 CFR §1.436-1Limits on benefits and benefit accruals under single employer defined benefit plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  period in which the plan sponsor is a debtor in a case under title 11, United States Code, or similar Federal or State law, except for payments made within ... refund of employee contributions feature (as defined in § 1.411(d)-3(g)(11)), the unrestricted portion of the benefit is the optional form of benefit that would apply

• 26 CFR §1.269B-1Stapled foreign corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  worldwide income of such corporation will be subject to the tax imposed by section 11. For application of the branch profits tax under section 884, and application of sections

• 26 CFR §1.401-10Definitions relating to plans covering self-employed individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership. Thus, an individual who owns only 2 percent of the profits interest but 11 percent of the capital interest of a partnership is an owner-employee. A partner

• 26 CFR §1.812-8Illustration of operations loss carrybacks and carryovers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  following facts: Taxable year Taxable investment income Gain from operations Loss from operations 1958 $11

• 26 CFR §1.1552-1Earnings and profits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Code, if two or more taxable income brackets are set forth in section 11(b) of the Code, the amount in each taxable income bracket is divided by the number

• 26 CFR §1.401(a)(26)-6Excludable employees.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  This determination is made in accordance with the rules of sections 411(a)(11) and 417(e). (d) Certain police or firefighters. An employer may apply section

• 26 CFR §1.199A-4Aggregation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  into a single trade or business for purposes of applying § 1.199A-1(d). (11) Example 11 —(i) Facts. H, J, K, and L own interests in PRS1 and PRS2

• 26 CFR §1.147(f)-1Public approval of private activity bonds.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  high-speed intercity rail facilities (within the meaning of section 142(a)(11)) and the issuer of that issue is the owner or operator of the airport or high-speed ... section. (10) Reasonable public notice is defined in paragraph (d)(4) of this section. (11) Voter referendum means a vote by the voters of the affected governmental unit conducted

• 26 CFR §301.6707A-1Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amount of the section 6707A penalty with respect to the 2020 return is $11,250, which amount is 75 percent of the decrease in tax. Under paragraph ... amended return is $5,000. Accordingly, X is subject to a $11,250 section 6707A penalty for failure to disclose participation in a listed transaction reflected on the 2020 return

• 26 CFR §1.1446-2Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  foreign partner that is a withholding qualified holder (as defined in § 1.1445-1(g)(11)), the foreign partner's allocable share of partnership ECTI does not include gain or loss

• 26 CFR §1.7701(l)-4Rules regarding inversion transactions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  person for all purposes of the Internal Revenue Code. See Example 7 and Example 11 of paragraph (g) of this section. (4) Certain direct transfers of disregarded specified stock ... stock of the expatriated foreign subsidiary and that is an expatriated entity. (11) Specified stock means the stock of the expatriated foreign subsidiary that is issued or transferred

• 26 CFR §1.163-10TQualified residence interest (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this fraction is equal to 0.875 ($105,000/$120,000). Therefore, $11,200 ($12,800 × 0.875) of the total interest is qualified residence interest. The remaining $1,600 in interest ... 11,200) is personal interest, even if (under the rules of § 1.163-8T) such remaining interest would be allocated to some other category of interest. (e) Determination of qualified

• 26 CFR §301.6110-6Written determinations issued in response to requests submitted before November 1, 1976.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  First, the administrative remedies described in §§ 601.105 (b)(5)(iii)( i ) and 601.201(e)(11) of this chapter do not apply. Second, the rule

• 26 USC §2701Special valuation rules in case of transfers of certain interests in corporations or partnerships
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  rules of subsection (a), appropriate adjustments shall be made for purposes of chapter 11, 12, or 13 to reflect the increase in the amount of any prior taxable gift made