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- 26 USC §2032AValuation of certain farm, etc., real propertyFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
interest unless the heir has furnished bond which meets the requirements of subsection (e)(11). (6) Cessation of qualified use For purposes of paragraph (1)(B), real property shall cease ... would have obtained under this section if such property had not been community property. (11) Bond in lieu of personal liability If the qualified heir makes written application
- 26 USC §121Exclusion of gain from sale of principal residenceFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such taxpayer) during the 5-year period beginning with the date of such acquisition. [(11) Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat
- 26 USC §6433Saver's MatchFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
disregarded for purposes of sections 401(a)(4), 401(k)(3), 401(k)(11)(B)(i)(III), and 416, and (C) such contribution shall not be treated as an amount
- 26 CFR §1.401(a)(4)-13Effective dates and fresh-start rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
percent × $8,000 × 10 years)). As of December 31, 1995, Employee M has 11 years of service for Employer X, has average annual compensation of $40,000 (determined by taking ... formula applied to Employee M's total years of service ((0.75 percent × $32,000 × 11 years) + (1.4 percent × $8,000 × 11 years)). Example 2. (a) Employer Y maintains a defined
- 26 CFR §1.475(b)-1Scope of exemptions from mark-to-market requirement.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (b)(2) are— (A) Those described in section 267(b) (2), (3), (10), (11), or (12); or (B) Those described in section
- 26 USC §2055Transfers for public, charitable, and religious usesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
United States, see section 8474 of title 10, United States Code. (11) For exemption of gifts and bequests received by National Archives Trust Fund Board, see section 2308 of title
- 26 USC §338Certain stock purchases treated as asset acquisitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
information as the Secretary deems necessary to carry out the provisions of this paragraph. (11) Elective formula for determining fair market value For purposes of subsection (a)(1), fair market
- 26 CFR §1.460-6Look-back method.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
date of the tax return for 1990, the filing year. See Examples (10) and (11) of paragraph (h)(9) for a further illustration of this rule. (d) Simplified marginal impact ... redetermination year under section 1 in the case of an individual and under section 11 in the case of a corporation. The applicable alternative minimum tax rate is the rate
- 26 CFR §1.7874-9Disregard of certain stock in third-country transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
resident of a foreign country has the meaning set forth in § 1.7874-3(d)(11). (e) Operating rules. The following rules apply for purposes of this section. (1) Acquisition
- 26 USC §381Carryovers in certain corporate acquisitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
relating to certain development expenditures) if the distributor or transferor corporation has so elected. (11) Contributions to pension plans, employees' annuity plans, and stock bonus and profit-sharing plans
- 26 CFR §1.355-0Outline of sections.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Discussions. (7) Established market. (8) Five-percent shareholder. (9) Implicit permission. (10) Public announcement. (11) Public offering. (12) Similar acquisition (not involving a public offering). (13) Similar acquisition involving
- 26 CFR §1.643(h)-1Distributions by certain foreign trusts through intermediaries.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock with a value of 80X to C on November 1, 2002. Example 11. Intermediary as agent of United States person; decrease in FMV. Assume the same facts
- 26 CFR §1.6655-2Annualized income installment method.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Paragraph (b)(1)(iv) of this section will be applied by using the language “11 months” instead of “9 months”. (3) The application of the annualized income installment method ... When the 2-, 3-, 4-, 5-, 6-, 7-, 8-, 9-, 10-, or 11-month period (whichever is applicable) commences and ends for purposes of paragraphs
- Código PR §1081.05Cuenta de Aportación EducativaPuerto RicoSección de código
total de la cuenta del beneficiario no puede ser confiscado (“nonforfeitable”) total ni parcialmente. (11) La cuenta de aportación educativa la establecerá el individuo, (o su representante autorizado) que tenga
- 26 USC §45Electricity produced from certain renewable resources, etc.Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
provides an exception pursuant to clause (i), the applicable percentage shall be 100 percent. (11) Special rule for qualified facility located in energy community (A) In general In the case ... facility The term "Indian coal production facility" means a facility that produces Indian coal. (11) Marine and hydrokinetic renewable energy facilities In the case of a facility producing electricity from
- 26 USC §409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plansFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
period the plan sponsor is a debtor in a case under title 11, United States Code, or similar Federal or State law, and (iii) the 12-month period beginning
- 26 USC §7702BTreatment of qualified long-term care insuranceFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
thereof. (VIII) Section 10 (relating to prohibitions against post-claims underwriting). (IX) Section 11 (relating to minimum standards). (X) Section 12 (relating to requirement to offer inflation protection), except that
- 26 CFR §1.501(r)-1Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
conditions as defined in section 1867 of the Social Security Act (42 U.S.C. 1395dd). (11) Extraordinary collection action ( ECA ) means an action described
- 26 CFR §1.1031(a)-3Definition of real property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (a)(2)(ii)(C) or (a)(2)(iii)(B) of this section. (11) Example 11: Land use permit. K receives a special use permit from the government to place
- 26 CFR §301.6103(k)(6)-1Disclosure of return information by certain officers and employees for investigative purposes.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
subject of the PLR. (e) Effective date. This section is applicable on July 11