1375 resultados — página 51 de 69

• 26 CFR §1.6038-4Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. (11) U.S. territory ultimate parent entity. A U.S. territory ultimate parent entity is a business entity

• 26 CFR §1.907(c)-3FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section. (iv) The modified gross income for FOGEI is $11, i.e., fair market value in the immediate vicinity of the well ($9) plus the excess at the port

• 26 CFR §1.430(i)-1Special rules for plans in at-risk status.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Special retirement age assumption —(A) Participants eligible to retire and collect benefits within 11 years. Subject to paragraph (c)(3)(ii)(B) of this section, if a participant would

• 26 CFR §1.904(b)-1Special rules for capital gains and losses.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  rate less than any rate of tax imposed on the taxpayer by section 11, 511, or 831(a) or (b), whichever applies (determined without regard to the last sentence ... section 11(b)(1)), for the taxable year. (3) Special rule for certain noncorporate taxpayers. A taxpayer that has a capital gain rate differential for the taxable year under paragraph

• 26 USC §3306Definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  have been paid if the employee's employment relationship had not been so terminated; (11) remuneration for agricultural labor paid in any medium other than cash; [(12) Repealed ... hospital, if such service is performed by a patient of such hospital; (11) service performed in the employ of a foreign government (including service as a consular or other officer

• 26 CFR §1.901(m)-1Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  respect to an RFA for U.S. tax purposes as a result of a CAA. (11) The term consolidated group has the meaning provided in § 1.1502-1(h). (12) The term

• 26 USC §30DClean vehicle credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  increased by any amount excluded from gross income under section 911, 931, or 933. (11) Manufacturer's suggested retail price limitation (A) In general No credit shall be allowed under

• 26 CFR §1.6050P-1Information reporting for discharges of indebtedness by certain entities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general. An identifiable event is— (A) A discharge of indebtedness under title 11 of the United States Code (bankruptcy); (B) A cancellation or extinguishment of an indebtedness that renders

• 26 CFR §1.53-3Separate rule for pass-through of jobs credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  from S Corporation that A is required to include in gross income: Ordinary income $11,000 Net capital gain 2,000 Total 13,000 Less: Deductions of the taxpayer attributable

• 26 CFR §1.6043-4Information returns relating to certain acquisitions of control and changes in capital structure.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Transfers all or part of its assets to another corporation in a title 11 or similar case and, in pursuance of the plan, distributes stock or securities of that corporation

• 26 CFR §1.164-3Definitions and special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  applies to payments made to section 170(c) entities on or after June 11, 2019. However, a taxpayer may choose to apply this paragraph (j) to payments made to section

• 26 CFR §1.338-0Outline of topics.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  consequences. (8) Deemed sale return. (9) Domestic corporation. (10) Old target's final return. (11) Purchasing corporation. (12) Qualified stock purchase. (13) Related persons. (14) Section 338 election. (15) Section

• 26 CFR §1.671-5Reporting for widely held fixed investment trusts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  holding an interest for a customer in street name. (11) A mortgage is an obligation that is principally secured by an interest in real property within the meaning ... November 11,982,432 72,474 5,073 December 11,821,234 71,500 5,006 January 11,780,829 (ii) Trustee reporting. (A) Trustee, X 's fiduciary, comes within

• 26 CFR §1.809-5Deductions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Small business deduction. The small business deduction as determined under section 804(a)(4). (11) [Reserved] (12) Other deductions. Except as modified by section

• 26 CFR §1.988-2Recognition and computation of exchange gain or loss.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  loan was made (£100 × $1.50 = $150.00). Accordingly, X will realize an exchange gain of $11 on the repayment of the loan on January 31, 1993. Example ... spot rate on the maturity date (£100 × $1.70 = $170), which equals $40.82. Example 11. (i) The facts are the same as in Example 10 except that X makes an election

• 26 CFR §1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Paragraph (b)(2)(iii) Employee/beneficiary age difference Applicable percentage 10 years or less 100 11 ... 11,756 2032 .89157 .84302 .04715 11,055 2033 .84953 .80288 .05305 10,310 2034 .80446 .76464 .05979 9,526 $67,978 5 One-quarter age 78 rate plus three

• 26 CFR §1.45R-4Uniform percentage of premium paid.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Tobacco surcharges are not factored into premiums when calculating the uniform percentage requirement. Example 11. (i) Facts. Employer has five employees who all enroll in employee-only coverage. Employer offers

• 26 CFR §1.964-4Verification of certain classes of income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  base company income under section 954(b)(6)(B) and § 1.954-1(b)(2). (11) Deductions. The deductions allocable, under paragraph (c) of § 1.954-1, to each of the classes

• 26 CFR §1.1367-1Adjustments to basis of shareholder's stock in an S corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  depletion deduction attributable to oil or gas property. See section 613(A)(c)(11). (2) Amount of increase in basis of individual shares. The basis of a shareholder's share

• 26 CFR §1.1294-1TElection to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Section 1293 0 50,000 x Expenses −1,200 x −4,800x Taxable income 11,300 x 45,200 x Total taxable income 56,500 x U.S. income tax rate