1375 resultados — página 50 de 69
- 26 CFR §1.965-7Elections, payment, and other special rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
date of the acceleration event (or in the case of a title 11 or similar case, the day before the petition is filed). (ii) Acceleration events. The following events ... disposition of substantially all of the assets of the person (including in a title 11 or similar case, or, in the case of an individual, by reason of death
- 26 USC §48EClean electricity investment creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
placed in service within an energy community (as defined in section 45(b)(11)(B)), for purposes of applying paragraph (2) with respect to such property or investment, the applicable
- 26 USC §416Special rules for top-heavy plansFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
matching contributions with respect to which the requirements of paragraph (11), (12), or (13) of section 401(m) are met, or (ii) a starter 401(k) deferral-only arrangement described
- 26 CFR §1.921-1TTemporary regulations providing transition rules for DISCs and FSCs.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
amount actually distributed shall be treated under the rules of section 996. (11) Conformity of accounting period. Q-13: May a DISC be established or change its annual accounting period ... January 1, 1985 in order to use the transfer pricing rules under section 925. (11) Incomplete transactions. Q-11: In computing its foreign trade income, how should a FSC treat
- 26 CFR §301.6110-5Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
remedies described in § 601.105(b)(5) (iii)( i ) and (vi)( f ) and § 601.201(e) (11) and (16) of this chapter. Any person who has a direct interest in maintaining
- 26 CFR §1.401(a)(31)-1Requirement to offer direct rollover of eligible rollover distributions; questions and answers.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
assets and liabilities. For example, if the consent requirements under section 411(a)(11) or sections 401(a)(11) and 417(a)(2) apply to the distribution, they must
- 26 CFR §1.45-8Apprenticeship requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Apprenticeship or relevant State apprenticeship agency for assistance in locating a registered apprenticeship program; ( 11 ) Whether the taxpayer had in place procedures whereby individuals could report suspected failures to comply ... Office of Apprenticeship to register and oversee apprenticeship programs and agreements for Federal purposes. (11) Subcontractor. The term subcontractor has the same meaning
- Código PR §1033.17Partidas No DeduciblesPuerto RicoSección de código
obligaciones cuyos intereses estuvieren totalmente exentos de las contribuciones impuestas por este Subtítulo; o (11) Gastos relacionados con la titularidad, uso y mantenimiento y depreciación de embarcaciones, excepto: (A) embarcaciones
- 26 CFR §1.162-33Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
successor) for the 2020 fiscal year, Corporation Y may omit Item 11, Executive Compensation (required by Part III of Form 10-K), which requires disclosure of compensation of certain executive ... securities traded on the OTCBB other than in the form of ADRs. (K) Example 11 (Securities of foreign private issuer in the form of ADRs listed on a national securities
- 26 CFR §1.263(a)-4Amounts paid to acquire or create intangibles.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
term of five years, G is obligated to make annual payments at 11% and H is obligated to make annual payments at LIBOR on a notional principal amount ... June 10, 2004 (the date H begins to prepare a bid) and before October 11, 2004 (the date after H and J enter into the contract
- 26 CFR §301.7430-1Exhaustion of administrative remedies.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
exhausted the administrative remedies available within the Internal Revenue Service. Example 11. Taxpayer K receives a notice of proposed deficiency (30-day letter) and neither requests nor participates
- 26 CFR §1.163(j)-0Table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Consolidated return year. (9) Current-year business interest expense. (10) Disallowed business interest expense. (11) Disallowed business interest expense carryforward. (12) Disallowed disqualified interest. (13) Electing farming business. (14) Electing ... group member. (9) [Reserved] (10) Cumulative section 163(j) pre-group carryforward limitation. (11) Current group. (12) Designated U.S. person. (13) ECI deemed corporation. (14) Effectively connected income. (15) Eligible
- 26 CFR §301.6335-1Sale of seized property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
seized property pending Tax Court decision, see section 6863(b)(3) and § 301.6863-2. (11) Participation in sale by revenue officers. No revenue officer who seized the property
- 26 CFR §54.9811-1Standards relating to benefits for mothers and newborns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
goes into labor and is admitted to the hospital at 10 p.m. on June 11. She gives birth by vaginal delivery at 6 a.m. on June 12. (ii) Conclusion
- 26 CFR §301.6651-1Failure to file tax return or to pay tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
follows: Addition computed without regard to limitation: 6 percent (5 1 ⁄ 2 % for the 11 months from January 19, 1971, through December 18, 1971, and 0.5% for the fractional part
- 26 CFR §301.6501(c)-1Exceptions to general period of limitations on assessment and collection.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
assessment of any tax (other than the estate tax imposed by chapter 11 of the Code) may, prior to the expiration of such time, be extended for any period ... each receive a Schedule K-1 from TS on April 11, 2016. On April 15, 2016, TS, T and S each file their 2015 returns. Under the applicable section
- 26 CFR §1.927(a)-1TTemporary regulations; definition of export property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
electronic devices. The manufacturer exports 5,000 of the devices and subsequently sells 11,000 of the devices to a FSC which exports the 11,000 devices. The major single
- 26 CFR §301.6103(l)(2)-3Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
notification may be disclosed after issuance of the notice of deficiency or jeopardy assessment; (11) Notification that the Service has waived the tax imposed by section
- 26 CFR §1.46-7Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
necessary to carry out the provisions of this subsection and subsections (e) and (f). (11) If the employer fails to meet any requirement imposed under this subsection or subsection
- 26 CFR §1.1368-3Examples.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Thus, B's basis in the S stock as of December 31, 1998, is $11 per share ($19-[$70 AAA distribution / 10]-[10 distribution treated as a reduction in basis