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- 26 CFR §1.190-2Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
disposal units shall be mounted no higher than 40 inches from the floor. (11) Water fountains. (i) A water fountain and a cooler shall have upfront spouts and controls
- 26 CFR §1.401(m)-2ACP test.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
provisions. A plan that satisfies the ACP safe harbor requirements of section 401(m)(11) or 401(m)(12) for a plan year but nonetheless must satisfy the requirements ... contributions but does not satisfy the ACP safe harbor requirements of section 401(m)(11) or 401(m)(12) for such plan year is permitted to apply this section
- 26 CFR §1.1502-76Taxable year of members of group.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
must be treated as realized by S as a member (see § 1.1502-28(b)(11))); and ( 4 ) Whether other facts exist, such as a prearranged transaction or multiple changes ... meaning of section 304 at the time the dividend is taken into account; ( 11 ) Any deemed income inclusion from a foreign corporation, or any deferred tax amount on an excess
- 26 USC §4975Tax on prohibited transactionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
receive compensation from such fund, except for reimbursement of expenses properly and actually incurred; (11) service by a disqualified person as a fiduciary in addition to being an officer, employee ... cross-trading program at any time,1 (23) except as provided in subsection (f)(11), a transaction described in subparagraph (A), (B), (C), or (D) of subsection
- Código PR §1081.04Cuentas de Ahorro de Salud con Plan Médico de Deducible AltoPuerto RicoSección de código
límites de este apartado no serán deducibles bajo la Sección 1033.15(a)(11) de deducciones adicionales) (3) Aportaciones adicionales para individuos con edad de 55 años o mayores
- 26 CFR §1.468B-1Qualified settlement funds.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
make payments to its general trade creditors or debtholders that relates to a title 11 or similar case (as defined in section 368(a)(3)(A)), or a workout
- 26 CFR §1.1502-51Consolidated section 951A.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
group of which the member is a member for the U.S. shareholder inclusion year. (11) GILTI inclusion amount. With respect to a member, the term GILTI inclusion amount
- 26 CFR §1.1031(k)-1Treatment of deferred exchanges.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
property is delivered to B or the end of the exchange period. On March 11, 1995, C acquires replacement property having a fair market value of $80,000 and delivers ... does not constitute a payment. Instead, B is treated as receiving payment on March 11, 1995, on receipt of the $20,000 in cash from the qualified escrow account. Subject
- 26 CFR §1.863-8Source of income derived from space and ocean activity under section 863(d).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section, by reference to paragraph (b)(1) or (2) of this section. (11) Example 11. Sale of property in space— (i) Facts. S, a United States person, manufactures
- 26 CFR §1.1271-0Original issue discount; effective date; table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
allocation of expense. (9) Effectively connected income. (10) Not a short-term obligation. (11) Special rules in the event of integration by the Commissioner. (12) Retention of separate transaction rules
- 26 CFR §1.702-3T4-Year spread (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
items from more than one taxable year in one of their years. Example 11. Assume that X and Y are C corporations with taxable years ending June 30. Each owns
- 26 CFR §301.6111-3Disclosure of reportable transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
transaction is the purported or claimed Federal tax treatment of the transaction. (11) Taxpayer. The term taxpayer is defined in § 1.6011-4(c)(1) of this chapter. (12) Tax result
- 26 CFR §1.362-4Basis of loss duplication property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
term “nonresident alien” is replaced by the term “individual.” (11) The term stock means both Acquiring stock and Acquiring securities received by Transferor in the transaction if gain or loss ... this section; it is determined under section 362(b). Example 11. Transfers of importation property with non-importation property. ( i ) Single transferor, loss importation transaction. (A) Facts. FC1 transfers Asset
- 26 CFR §1.7701(l)-3Recharacterizing financing arrangements involving fast-pay stock.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
dividend rate that is reasonably expected to decline from an annual rate of 11 percent of its issue price to an annual rate of 3 percent of its issue price ... dividend rate that is reasonably expected to decline from an annual rate of 11 percent of its issue price to an annual rate of 3 percent of its issue price
- Código PR §5001.01DefinicionesPuerto RicoSección de código
será el que aplique a la categoría de vino que predomine en la mezcla. (11) Cerveza y otros productos de malta.- Cualquier bebida de contenido alcohólico manufacturada mediante la fermentación
- 26 USC §451General rule for taxable year of inclusionFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such manner as the Secretary may require and, once made, shall be irrevocable. (11) Nonapplication of installment sales treatment Section 453 shall not apply to any qualifying electric transmission transaction
- 26 USC §460Special rules for long-term contractsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
term "highest rate" means— (I) the highest rate of tax specified in section 11, or (II) if at all times during the year involved more than 50 percent
- 26 CFR §1.6695-2Tax return preparer due diligence requirements for certain tax returns and claims.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
states that Q has never been married and has two sons, ages 10 and 11. Based on the intake sheet and other information that Q provides, including information that shows
- 26 USC §7701DefinitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Columbia, where such construction is necessary to carry out provisions of this title. (11) Secretary of the Treasury and Secretary (A) Secretary of the Treasury The term "Secretary ... Repealed. Pub. L. 98–369, div. A, title IV, §4112(b)(11), July 18, 1984, 98 Stat. 792] (35) Enrolled actuary The term "enrolled actuary" means a person
- 26 CFR §1.355-3Active conduct of a trade or business.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
related function device factor) for possible evidence of device. Example 11. For the past eight years, corporation X has been engaged in the manufacture and sale of steel and steel