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• 26 CFR §1.6045-5Information reporting on payments to attorneys.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  attorney in the attorney's capacity as a trustee in bankruptcy under title 11, United States Code. (d) Definitions. The following definitions apply for purposes of this section: (1) Attorney

• 26 CFR §1.167(a)-12Depreciation based on class lives for property first placed in service before January 1, 1971.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  ending after December 31, 1970, and provides transitional rules for taxpayers who after January 11, 1971, adopt Revenue Procedure 62-21 for a taxable year ending prior to January ... Revenue Procedure 62-21 include all modifications, amendments, and supplements thereto as of January 11, 1971. The terms “class life” and “guideline class” have the same meaning as in Revenue

• 26 CFR §1.1446-3Time and manner of calculating and paying over the 1446 tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  purposes, the applicable percentage is the highest rate of tax specified in section 11(b) for such taxable year. Except as provided in this paragraph ... modified alternative minimum taxable income. (E) 1446 tax treated as tax under section 11. The principles of section 6655(g)(1) shall be applied to treat

• 26 CFR §1.281-2Effect of section 281 upon the computation of taxable income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year 1973. The liability of each shareholder therefore is discharged by crediting $11,000 against its rental due for a total discharge of liabilities of $33,000. The reduced

• 26 CFR §7.999-1Computation of the international boycott factor.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  tangible personal property will be used, consumed, or disposed of within such country. (11) Controlled group taxable year. The term “controlled group taxable year” means the taxable year

• 26 CFR §1.148-7Spending exceptions to the rebate requirement.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  fourth spending period, however, F must spend all of the $11,100,000 of actual available construction proceeds (except for reasonable retainage not exceeding $555,000). Example 2. Treatment ... earnings without a reserve fund. City G issues bonds having an issue price of $11,200,000. G does not elect to exclude earnings on the reserve fund from available

• 26 CFR §1.401(l)-1Permitted disparity in employer-provided contributions or benefits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  benefit percentage, and (iii) In the case of an offset plan, the offset percentage. (11) Employee. Employee means employee within the meaning of § 1.401(a)(4)-12. (12) Employer. Employer

• 26 CFR §1.901-2Income, war profits, or excess profits tax paid or accrued.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  with respect to which USP's share of the foreign payment was imposed. ( 11 ) Example 11: Joint venture; no foreign tax benefit —( i ) Facts. FC, a Country X corporation ... same as those in paragraph (e)(5)(vii)(D)( 11 )( i ) of this section (the facts in Example 11 ), except that C in turn contributes $2 billion to a wholly

• 26 CFR §1.267A-4Disqualified imported mismatch amounts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  paragraphs (g)(1) through (3) of this section. See § 1.267A-6(c)(11) for an example illustrating the application of this paragraph (g). (1) The disqualified hybrid amount

• 26 CFR §1.45G-1Railroad track maintenance credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Ties. (vii) Property Account 9, Rails and other track material. (viii) Property Account 11, Ballast. (ix) Property Account 13, Fences, snowsheds, and signs. (x) Property Account 27, Signals and interlockers ... described in STB property accounts 8 (ties), 9 (rails and other track material), and 11 (ballast) in 49 CFR part 1201, Subpart A. Double track is treated as multiple lines

• 26 CFR §1.358-6Stock basis in certain triangular reorganizations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  than by statutory merger) of substantially all of T's assets in a title 11 or similar case in exchange for P stock in a transaction that qualifies

• 26 CFR §1.1563-1Definition of controlled group of corporations and component members and related concepts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 802, and X and Y are domestic corporations subject to tax under section 11 of the Code. Each corporation uses the calendar year as its taxable year. On December ... this section applies to taxable years beginning on or after April 11, 2011. (ii) Paragraphs (a)(2)(i)(A) and (B), (a)(6), and (b)(4) of this section apply

• 26 CFR §25.2518-3Disclaimer of less than an entire interest.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  power to direct the use and enjoyment of corpus during D's life. Example (11). Under H's will, a trust is created from which W is to receive

• 26 CFR §1.897-1Taxation of foreign investment in United States real property interests, definition of terms.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  outstanding interests in K (i.e., interests other than solely as a creditor) is $11,000,000 [$1,200,000 (L's liquidation value ... percentage ownership interests in K is 35.5 percent ($3,900,000 divided by $11,000,000). Each of PS1's and PS2's percentage ownership interests

• 26 CFR §1.6662-6Transactions between persons described in section 482 and net section 482 transfer price adjustments.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Attributable to an increase in gross income because of an increase in royalty payments $11,000,000 (2) Attributable to an increase in sales proceeds due to a decrease ... have gross receipts of 20 million dollars, 12 million dollars, and 11 million dollars, respectively. Thus, the total gross receipts are 43 million dollars. None of the adjustments are excluded

• 26 USC §512Unrelated business taxable income
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  excluding exempt function income), both computed with the modifications provided in paragraphs (6), (10), (11), and (12) of subsection (b). For purposes of the preceding sentence, the deductions provided ... percent of the unrelated business taxable income computed without the benefit of this paragraph. (11) In the case of any trust described in section 511(b), the deduction allowed

• 26 CFR §54.4980B-5COBRA continuation coverage.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  month of the covered employee's death. A covered employee dies on June 11, 2001. The spouse and the two dependent children elect COBRA continuation coverage, which will begin

• 26 CFR §1.6055-1Information reporting for minimum essential coverage.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  report, under section 6055 and this section, minimum essential coverage provided to an individual. (11) Responsible individual. The term responsible individual includes a primary insured, employee, former employee, uniformed services

• 26 CFR §1.468B-6Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  June, $18,756 in July, and $17,472 in August. On July 11, 2008, QI deposits $500,000 in the account. On August 15, 2008, QI withdraws

• 26 CFR §1.856-10Definition of real property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  improvements to land as provided in paragraph (d) of this section. Finally, Examples 11 through 13 illustrate whether certain intangible assets are real property or interests in real property ... paragraph (d)(3) of this section and, therefore, are not real property. Example 11. Above-market lease. REIT K acquires an office building from an unrelated third party subject