1375 resultados — página 55 de 69
- 26 CFR §1.642(c)-6Valuation of a remainder interest in property transferred to a pooled income fund.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11
- 26 CFR §1.414(r)-2Line of business.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
services of the lawyers, paralegals, and secretaries in different lines of business. Example 11. Employer G is a management consulting firm. The employees of the firm include management consultants, secretaries
- 26 USC §168Accelerated cost recovery systemFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
gathering line the original use of which commences with the taxpayer after April 11, 2005, and (v) any property which— (I) does not have a class life ... sale and the original use of which commences with the taxpayer after April 11, 2005, (vi) any natural gas distribution line the original use of which commences with the taxpayer
- 26 USC §9503Highway Trust FundFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Mass Transit Account in the Highway Trust Fund. (11) Further transfers to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated
- 26 CFR §1.457-4Annual deferrals, deferral limitations, and deferral agreements under eligible plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
lesser of— (A) The applicable annual dollar amount specified in section 457(e)(15): $11 ... Example 1, except that H's deferral under the eligible plan is limited to $11,000 and H also makes a salary reduction contribution of $5,000 to an annuity
- 26 CFR §1.987-6Character and source of section 987 gain or loss.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
greater than 90 percent of the maximum rate of tax specified in section 11, it is reassigned under paragraph (b)(2) of this section to foreign source general category tested
- 26 CFR §1.852-11Treatment of certain losses attributable to periods after October 31 of a taxable year.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
capital gain of $105 and a net short-term capital loss of $5). Example 11. X has the following foreign currency gains and losses attributable to the periods indicated: 01/01 ... gain in its earnings and profits for 1989. Example 12. Same facts as example 11, except that X elects to defer the entire $100 post-October currency loss
- 26 CFR §1.721(c)-7Examples.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
related person with respect to USP, and under § 1.721(c)-1(b)(11), CFC1 is a related foreign person. Because USP and CFC1 collectively own at least 80 percent
- 26 CFR §1.861-10TSpecial allocations of interest expense (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
financing does not exceed the cost of construction (including construction period interest). (11) Assumptions of pre-existing qualified nonrecourse indebtedness. If a transferee of property that is subject to qualified
- 26 CFR §1.707-5Disguised sales of property to partnership; special rules relating to liabilities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
part of a sale by K of property Z to the partnership. (11) Example 11. Treatment of debt-financed transfers of consideration and transfers characterized as guaranteed payments
- 26 USC §613ALimitations on percentage depletion in case of oil and gas wellsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
into account the production of natural gas with respect to which subsection (b) applies. (11) Subchapter S corporations (A) Computation of depletion allowance at shareholder level In the case
- 26 CFR §1.263A-1Uniform capitalization of costs.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
such costs considered construction costs, for purposes of this paragraph (b)(10). (11) Certain property provided incident to services —(i) In general. Under this paragraph (b)(11), section 263A does ... service provider. (ii) Definition of services. For purposes of this paragraph (b)(11), services is defined with reference to its ordinary and accepted meaning under federal income tax principles
- 26 CFR §1.1297-4Qualifying insurance corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
portion of the principal amount of a mortgage loan upon default of the mortgagor. (11) Total assets. For purposes of section 1297(f) and this section, a foreign corporation
- Código PR §1034.01Ganancias y Pérdidas de CapitalPuerto RicoSección de código
considerar las ganancias o pérdidas en ventas o permutas de activos de capital. (11) Pérdida neta de capital.- El término “pérdida neta de capital” significa el exceso de las pérdidas
- 26 CFR §1.512(b)-1Modifications.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
that notwithstanding the terms of the leases $6,000, or 54.5 percent ($6,000/$11,000), of the total rent is actually attributable to the computer as of that time ... term unrelated business taxable income as used in section 512(b)(10) and (11) refers to unrelated business taxable income after application of section 512(a)(6). (5) Paragraph
- 26 CFR §1.874-1Allowance of deductions and credits to nonresident alien individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
ability to file a protective return for those years. In Year 11, an Internal Revenue Service examiner contacted A and asked for an explanation of A's failure to file
- 26 CFR §1.381(c)(19)-1Charitable contribution carryovers in certain acquisitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation Y Y Y Taxable year ending 6-30-56 6-30-57 11-30-57 5-percent limitation $15,000 $10,000 $18,000 Current contributions
- 26 CFR §1.430(f)-1Effect of prefunding balance and funding standard carryover balance.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
contribution after adjustment is $142,198, determined as $150,000 discounted for 11 months of compound interest at an effective annual interest rate of 6%. (iii) The excess of employer ... December 31, 2010, valuation is $883,950 ($1,000,000 − $116,050). Example 11. (i) The facts are the same as in Example 10. The minimum contribution for Plan
- 26 CFR §1.108-2Acquisition of indebtedness by a person related to the debtor.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxpayer is insolvent or under the jurisdiction of a court in a title 11 case and no indebtedness is qualified farm indebtedness described in section 108(g). Example
- 26 CFR §1.1374-4Recognized built-in gain or loss.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
shareholders' adjusted bases in the property as determined in section 613A(c)(11)(B). (3) Examples. The rules of this paragraph (a) are illustrated by the following examples. Example ... adjusted basis of $200,000. Under section 613A(c)(11)(B), Y's $200,000 adjusted basis in the royalty interest is allocated