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• 26 CFR §54.9815-1251Preservation of right to maintain existing coverage.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  health plan coverage is determined separately under the rules of this paragraph (g). Example 11. (i) Facts. A group health plan that is a grandfathered health plan and also ... that exceeds the maximum percentage increase. (ii) Conclusion. In this Example 11, the increase in the deductible at that time does not cause the plan to cease

• 26 CFR §1.1244(c)-1Section 1244 stock defined.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  applies. For the definition of mineral, oil, or gas royalties, see paragraph (b)(11) (ii) and (iii) of § 1.543-1. For purposes of this subdivision, the gross amount of royalties

• 26 USC §3302Credits against tax
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  case of wages paid by the trustee of an estate under title 11 of the United States Code, if the failure to pay contributions on time was without fault

• 26 USC §4942Taxes on failure to distribute income
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  which would be allowed to a corporation subject to the tax imposed by section 11 for the taxable year. (2) Income modifications The income modifications referred to in paragraph

• 26 CFR §1.103-8Interest on bonds to finance certain exempt facilities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  issue has a face amount of $15,240,000 and a purchase price of $11,929,382.53. The estimated cost of the facility is $11,000,000. The bonds ... enforce its low-income occupancy requirement. The result is the same. Example 11. The facts are the same as in example (9) except that in 1987 Agency T determines that

• 26 CFR §1.995-2Deemed distributions in qualified years.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  earnings and profits for 1973 over line (5)(c) ($72,000 minus $66,000) 11,000 (c) Lower of lines (a) and (b) 10,000 (7) Total deemed distribution

• 26 CFR §1.403(b)-6Timing of distributions and benefits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Stat. 2085, 2475) Public Law 99-514, and section 1011A(c)(11) of the Technical and Miscellaneous Revenue Act of 1988 (102 Stat. 3342, 3476) Public

• 26 CFR §28.2801-3Rules and exceptions applicable to covered gifts and covered bequests.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  would have been includible in the gross estate of the covered expatriate under chapter 11 of subtitle B if the covered expatriate had been a U.S. citizen at the time

• 26 CFR §1.597-2Taxation of FFA.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  received that is required to be transferred to an Agency under section 11(g) of the Federal Deposit Insurance Act (12 U.S.C. 1821(g)); or (B) By a New Entity

• 26 CFR §1.732-1Basis of distributed property other than money.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  which T would have had under section 743(b). The remaining basis of $11,500 ($15,500 minus $4,000) is allocated among the remaining property distributed

• 26 CFR §1.412(c)(1)-3Applying the minimum funding requirements to restored plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amortization base on the date the base was established; or (B) During plan years 11 through 20 on the restoration payment schedule, the maximum permitted outstanding balance of the initial

• 26 CFR §25.2523(f)-1Election with respect to life estate transferred to donee spouse.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trust corpus is includible in S's gross estate under section 2044. Example 11. Retention by donor spouse of income interest in property, The facts are the same

• 26 CFR §1.148-4Yield on an issue of bonds.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  1/1/2003 1,200,000 712,736 1/1/2004 21,200,000 11,883,498 20,060,000 Example 2. Mandatory calls. (i) Facts. The facts are the same as in Example ... 1/1/1998 1,800,000 1,416,342 1/1/1999 11,800,000 8,744,830 1/1/2000 1,300,000 907,374 1/1/2001 1,300,000 854,595 1/1/2002 11

• 26 CFR §1.45V-1Credit for production of clean hydrogen.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  impurity means a non-hydrogen gas that is part of a hydrogen gas stream. (11) Process. The term process means the operations conducted by a facility to produce hydrogen

• 26 CFR §1.708-1Continuation of partnership.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  apply paragraph (c) of this section to partnership mergers occurring on or after January 11, 2000. (d) Division of a partnership —(1) General rule. Upon the division of a partnership ... apply paragraph (d) of this section to partnership divisions occurring on or after January 11

• 26 CFR §1.482-8Examples of the best method rule.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  length price is the cost of services plus method in § 1.482-9(e). Example 11. CPM for services preferred to other methods. (i) FP manufactures furniture and accessories for residential ... years. A person may elect to apply the provisions of paragraph (b) Examples 10,11, and 12 of this section to earlier taxable years in accordance with the rules

• 26 USC §527Political organizations
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  political organization taxable income by the highest rate of tax specified in section 11(b). (c) Political organization taxable income defined (1) Taxable income defined For purposes of this section

• 26 CFR §1.963-2Determination of the amount of the minimum distribution.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  surtax rate (determined without regard to the surtax exemption) prescribed by section 11 for the taxable year of the United States shareholder. (d) Determination of proportionate share of earnings ... determine its income tax, assuming no other income and no surtax exemption under section 11(c), as follows: Dividend $28.98 Gross-up under section 78 ($28.98/ $70 × $30) 12.42 Taxable

• 26 CFR §301.7803-2Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  concurrence of the Office of Chief Counsel or the Department of Justice, as applicable. (11) Any issues relating to allocation among different fee payers of the branded prescription drug

• 26 CFR §1.367(a)-3Treatment of transfers of stock or securities to foreign corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  through (C) of this section. See paragraph (d)(3) Examples 11 and 14 of this section. (A) Section 367(b) and the regulations thereunder shall not apply if a foreign ... exchange if they file 5-year GRAs and comply with section 6038B. (11) Applicability date of this paragraph (c) —(i) In general. Except as otherwise provided, this paragraph (c) applies