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- 26 USC §312Effect on earnings and profitsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
interest of any shareholder of a corporation is terminated or extinguished in a title 11 or similar case (within the meaning of section 368(a)(3)(A)), and (B) there
- 26 USC §1361S corporation definedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
term "estate" includes the estate of an individual in a case under title 11 of the United States Code. (4) Differences in common stock voting rights disregarded For purposes
- 26 CFR §1.338-2Nomenclature and definitions; mechanics of the section 338 election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
target, the deemed sale return is considered old target's final return. (11) Purchasing corporation. The term purchasing corporation has the same meaning as in section
- 26 CFR §1.168(i)-8Dispositions of MACRS property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
depreciation reserve of this 2012 pool is reduced from $13,000 to $11,700 ($13,000 less the depreciation allowed or allowable of $1,300 for the 10 disposed ... items with a total cost of $22,500 and a depreciation reserve of $11,700. Thus, the depreciation allowance for this pool
- 26 CFR §1.904(f)-1Overall foreign loss and the overall foreign loss account.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
capital gains or losses or qualified dividend income, as defined in section 1(h)(11), the taxpayer shall make adjustments to such capital gains and losses and qualified dividend income
- 26 CFR §1.451-8Advance payments for goods, services, and certain other items.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter); or ( 11 ) Any combination of items described in paragraphs (a)(1)(i)(C)( 1 ) through ... customer as payment for items listed in paragraphs (a)(1)(i)(C)( 1 ) through ( 11 ) of this section. (11) Enforceable right. The term enforceable right has the same meaning
- CC RI 26-05Centros de Preparación y Radicación de Planillas ElectrónicasPuerto RicoCarta circularVigencia: 2026-03-02
requeridos para la asistencia del estudiante al curso para el cual fue matriculado. 11. En el caso de contribuyentes casados que radiquen Planilla de Individuos conjunta
- 26 CFR §1.338-5Adjusted grossed-up basis.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Year 4, when T is neither insolvent nor in a title 11 case, T and X agree to reduce the amount of the purchase money indebtedness to $80,000. Assume
- 26 CFR §1.861-18Classification of, and source of gross income from, digital content transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
bears a relationship to the transferee specified in section 267(b)(3), (10), (11), or (12), or section 707(b)(1)(B). In applying section ... relationship to Corp E specified in paragraph (g)(3) of this section. (11) Example 11: Sale of a computer program with right to make available to multiple employees via local
- 26 CFR §1.403(b)-4Contribution limitations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which is $14,000, even though the basic dollar limit exceeds that amount. Example 11. (i) Facts illustrating calculation of the special section 403(b) catch-up. For 2006, employee ... next calendar year. The facts are the same as in Example 11, except that, for 2007, E has includible compensation of $60,000. For 2007, E now has previously made
- 26 CFR §301.7705-1Certified professional employer organization.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
ownership and responsible individuals of the CPEO applicant at the time of its application. (11) Provider of payroll services means a person that provides federal employment tax administration, payroll services
- 26 CFR §25.2512-5AValuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
computed with the use of tables contained in Internal Revenue Service Publication Number 11, “Actuarial Values for Estate and Gift Tax,” (Rev. 5-59). This publication is no longer available ... obtained by requesting a copy from: CC:DOM:CORP:T:R (IRS Publication 11), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. The present value
- 26 CFR §1.1504-4Treatment of warrants, options, convertible obligations, and other similar interests.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (d)(2)(vi) ceases to apply; (vii) Options created pursuant to a title 11 or similar case. Options created by the solicitation or receipt of acceptances to a plan ... reorganization in a title 11 or similar case (within the meaning of section 368(a)(3)(A)), the option created by the confirmation of the plan, and any option created
- 26 CFR §1.171-3Special rules for certain bonds.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
annually). Therefore, the bond premium allocable to the accrual period is $870.71 ($12,000−$11,129.29). The bond premium allocable to all the accrual periods is listed in the following
- 26 CFR §49.5000B-1Indoor tanning services.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
5000B. (h) Effective/applicability date. This section applies to amounts paid on or after June 11, 2013. For rules that apply before that date, see 26 CFR part 49 (revised
- 26 USC §7518Tax incentives relating to merchant marine capital construction fundsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such withdrawal and the highest rate of tax specified in section 1 (section 11 in the case of a corporation). In the case of a taxpayer other than a corporation
- 26 CFR §1.6045A-1Statements of information required in connection with transfers of securities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which a broker makes a single-account election described in § 1.1012-1(e)(11)(i) as a covered security. (7) Transfers of borrowed securities. The transfer statement must indicate that ... followed by the earliest securities purchased or acquired, whether covered securities or noncovered securities. (11) Information from other parties and other accounts —(i) Transfer and issuer statements and transfers pursuant
- 26 CFR §1.1245-4Exceptions and limitations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Thus, if the adjusted basis of the machine in the hands of C were $11,333 (see, for example, the computation in paragraph (d)(2) of example (6) of paragraph ... recomputed basis of the machine would be $13,333 ($11,333 plus $2,000). (g) [Reserved] (h) Timber property subject to amortization under section 194 —(1) In general. For purposes
- 26 CFR §1.103-7Industrial development bonds.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
common with, or as a part of, the general public is not material. Example 11. City G issues its obligations to finance the construction of a municipal auditorium which ... nonexempt person. Example 12. The facts are the same as in example (11) except that one nonexempt person will have a 20-year rental agreement providing for exclusive
- 26 CFR §1.42-10Utility allowances.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
facility described in section 45(d)(1), (2), (3), (4), (6), (9), or (11); or ( 3 ) It is a utility that is described in guidance published for this purpose