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- 26 USC §1381Organizations to which part appliesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
described in subsection (a)(1) shall be subject to the tax imposed by section 11. (c) Cross reference For treatment of income from load loss transactions of organizations described
- 26 CFR §300.0User fees; in general.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
enrolled retirement plan agent. (10) Taking the registered tax return preparer competency examination. (11) Applying for a preparer tax identification number. (12) Requesting an estate tax closing letter
- 26 CFR §1.826-5Attribution of tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
income computed in subparagraph (1) of this paragraph at the rate provided by section 11(b) of the Code; (3) Third, deduct from each amount determined in subparagraph ... amount which bears the same proportion to the surtax exemption provided by section 11(c) of the Code as each amount computed under subparagraph (1) of this paragraph bears
- 26 CFR §44.4905-1Change of ownership.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
after the date of the death of the taxpayer execute a return on Form 11-C. Such return shall show the name of the deceased taxpayer, together with all other ... data required to be reported on Form 11-C (see § 44.4412-1), and the stamp issued to such taxpayer shall be submitted with the return for proper notation
- 26 USC §2624ValuationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
this chapter shall be the same as its value for purposes of chapter 11 (determined with regard to sections 2032 and 2032A). (c) Alternate valuation election permitted in the case
- 26 CFR §301.6871(a)-2Collection of assessed taxes in bankruptcy and receivership proceedings.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
During a proceeding under the Bankruptcy Act (11 U.S.C. chapters 1-14) or a receivership proceeding in either a Federal or State court, generally the assets of the taxpayer ... Revised Statutes (31 U.S.C. 191, 192) and section 64 of the Bankruptcy Act (11 U.S.C. 104), taxes are entitled to the priority over other claims therein specified, and the trustee
- 26 CFR §1.582-1Bad debts, losses, and gains with respect to securities held by financial institutions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
sales and exchanges of securities by financial institutions. For taxable years beginning after July 11, 1969, the sale or exchange of a security is not considered the sale or exchange ... capital loss from such sales and exchanges in any taxable year beginning after July 11, 1969, such excess shall be treated as long-term capital gain, but in an amount
- 26 CFR §301.6231(d)-1Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
special rules for partnerships with more than 100 partners) and section 6231(a)(11) (relating to 5-percent groups), except as otherwise provided in this section, the profits interest held ... interest in P to F. For purposes of sections 6223(b) and 6231(a)(11), D had a .5 percent profits interest in P for 2002. Example 6. Assume
- 26 CFR §1.511-1Imposition and rates of tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
subject to normal tax and surtax at the corporate rates provided by section 11. Under section 511(b)(1), trusts described in section 511(b)(2) are subject
- 26 CFR §1.9004-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
election must be made in accordance with § 1.9004-4 on or before December 11, 1961, and the election shall become irrevocable on December 11, 1961. (c) Years to which
- 26 USC §7433Civil damages for certain unauthorized collection actionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
relating to automatic stay) or 524 (relating to effect of discharge) of title 11, United States Code (or any successor provision), or any regulation promulgated under such provision, such taxpayer ... general Except as provided in subparagraph (B), notwithstanding section 105 of such title 11, such petition shall be the exclusive remedy for recovering damages resulting from such actions. (B) Certain
- Código PR §1076.01Efecto de la Aplicación de las disposiciones del Capítulo 7Puerto RicoSección de código
Sección 1115.03 y la Sección 1115.08 del Subcapítulo E del Capítulo 11. (b) Compañías de Responsabilidad Limitada que, según lo dispuesto en la Sección 1010.01(a)(3), están sujetas ... Sección 1115.03 y la Sección 1115.08 del Subcapítulo E del Capítulo 11. CAPITULO 8 – FIDEICOMISOS Y SUCESIONES SUBCAPITULO A – FIDEICOMISOS DE EMPLEADOS
- Código PR §6092.12Definiciones y reglas especialesPuerto RicoSección de código
reglamentos a ser promulgados por el Secretario. (e) Sociedades en casos bajo el título 11 del Código de Estados Unidos.- (1) Suspensión del periodo prescriptivo para hacer ajuste, tasación ... pagada bajo la sección 6092.05) será suspendido, en un caso bajo el título 11 del Código de Estados Unidos, durante el periodo durante el cual el Secretario está impedido
- 26 USC §61Gross income definedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Dividends; (8) Annuities; (9) Income from life insurance and endowment contracts; (10) Pensions; (11) Income from discharge of indebtedness; (12) Distributive share of partnership gross income; (13) Income in respect
- 26 USC §6905Discharge of executor from personal liability for decedent's income and gift taxesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Cross reference For discharge of executor from personal liability for taxes imposed under chapter 11, see section
- 26 CFR §1.382-7Built-in gains and losses.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
applies to loss corporations that have undergone an ownership change on or after June 11, 2010. For loss corporations that have undergone an ownership change before June 11
- 26 CFR §1.401(a)(5)-1Special rules relating to nondiscrimination requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
accrued benefit as of the close of the 2014 plan year is $11,250 (90 percent × $15,000 × 25/30). As of the close of the 2014 plan year, the plan ... close of the plan year and before application of the final pay limitation ($11,250) does not exceed A's final pay of $15,400 from X, determined
- 26 USC §6212Notice of deficiencyFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 11, if addressed in the name of the decedent or other person subject to liability ... mailed to his last known address, shall be sufficient for purposes of chapter 11 and of this chapter. (c) Further deficiency letters restricted (1) General rule If the Secretary
- Código PR §5023.04Exención EspecialPuerto RicoSección de código
cada galón medida en exceso de diez millones (10,000,000) hasta once millones (11,000,000) - dos dólares con noventa y siete centavos ($2.97); (4) Por cada galón medida ... exceso de once millones (11,000,000) hasta doce millones (12,000,000) - tres dólares con dieciocho centavos ($3.18); (5) Por cada galón medida en exceso de doce millones
- 26 CFR §1.269-3Instances in which section 269(a) disallows a deduction, credit, or other allowance.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
single corporation in order to secure the benefit of multiple surtax exemptions (see section 11(c)) or multiple minimum accumulated earnings credits (see section ... insignificant amount of an active trade or business during and subsequent to the title 11 or similar case (as defined in section 382(l)(5)(G)). The determination of whether