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- 26 CFR §1.170A-13Recordkeeping and return requirements for deductions for charitable contributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
more. (2) Written acknowledgment. Except as otherwise provided in paragraphs (f)(8) through (f)(11) and (f)(13) of this section, a written acknowledgment from a donee organization must provide ... information required by paragraphs (f)(2) (iii) and (iv) of this section. (11) Contributions made by payroll deduction —(i) Form of substantiation. A contribution made by means of withholding from
- 26 USC §6166Extension of time for payment of estate tax where estate consists largely of interest in closely held businessFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
purposes of this section, value shall be value determined for purposes of chapter 11 (relating to estate tax). (5) Closely held business amount For purposes of this section, the term
- 26 USC §904Limitation on creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
exceeds the highest rate of tax specified in section 1 or 11 (whichever applies) multiplied by the amount of such income (determined with regard to section 78). For purposes ... arising from sources outside the United States (applied without regard to this subsection). (11) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate for purposes
- 26 USC §143Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bondFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
provided directly or indirectly through the use of any tax-exempt private activity bond. (11) Special rules for residences located in disaster areas In the case of a residence located ... Denial of double benefit If a taxpayer elects the application of this paragraph, paragraph (11) shall not apply with respect to the purchase or financing of any residence by such
- 26 CFR §28.2801-4Liability for and payment of tax on covered gifts and covered bequests; computation of tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
regarding the determination of the date of receipt. As in the case of chapters 11 and 12, the fair market value of a covered gift or covered bequest
- 26 CFR §1.48-14Rules applicable to energy property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 45) described in section 45(d)(1) through (4), (6), (7), (9) or (11); (ii) That meets the placed in service and beginning of construction requirements (if any) provided ... satisfies the prevailing wage and apprenticeship requirements in section 48(a)(10)(A) and (11), the requirements for the domestic content bonus credit amount referenced in section
- 26 CFR §1.381(c)(14)-1Dividend carryover to personal holding company.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stated in the computation: Second preceding taxable year V Corporation Dividends paid deduction $11,000 Taxable income 6,000 Excess $5,000 First preceding taxable year: Dividends paid deduction
- 26 CFR §1.954-1Foreign base company income.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
rules of section 951 and thus is subject to current taxation under section 1, 11 or 55 of the Internal Revenue Code. The determination of whether a foreign corporation ... greater than 90 percent of the maximum rate of tax specified in section 11 for the taxable year of the controlled foreign corporation. (2) Effective rate at which taxes
- 26 USC §144Qualified small issue bond; qualified student loan bond; qualified redevelopment bondFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
meaning of paragraph (3)) to each other shall be treated as 1 person. (11) Limitation on acquisition of depreciable farm property (A) In general This subsection shall not apply
- 26 CFR §1.482-1TAllocation of income and deductions among taxpayers (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
services under paragraphs (f)(2)(i)(A), (B), and (C) of this section. Example 11. Allocating arm's length compensation determined under an aggregate analysis —(i) P provides services
- 26 CFR §53.4945-2Propaganda influencing legislation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
influence legislation, X's grant is not treated as a taxable expenditure. Example 11. G, a private foundation, makes a specific project grant of $300,000 to L, a public ... mailing both the report and the letter are taxable expenditures under section 4945. Example 11. Assume the same facts as in Example (10), except that before using the report
- 26 CFR §1.6038A-1General requirements and definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
value. (4) Application to prior open years. For taxable years beginning before July 11, 1989, the definition of a reporting corporation under this paragraph applies in determining whether a foreign
- 26 CFR §1.45-7Prevailing wage requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
each such labor classification; ( 10 ) Any pertinent wage payment information that may be available; ( 11 ) Any additional relevant information otherwise required by forms and instructions published by the U.S. Department ... corrected in 88 FR 73807 (Oct. 27, 2023), corrected in 89 FR 25550 (April 11, 2024), to determine when the activities of any laborer or mechanic became subject
- 26 CFR §1.897(l)-1Exception for interests held by foreign pension funds.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
means an eligible fund that satisfies the requirements of paragraph (c) of this section. (11) Qualified holder. The term qualified holder means a qualified foreign pension fund or qualified controlled ... gain realized by OpCo is not exempt from tax under section 897(l). (11) Example 11: Qualified foreign pension fund as qualified holder —(i) Facts. The facts are the same
- 26 CFR §1.993-3Definition of export property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
electronic devices. The manufacturer exports 5,000 of the devices and subsequently sells 11,000 of the devices to a DISC which exports the 11,000 devices. The major single
- 26 USC §469Passive activity losses and credits limitedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
taken into account for purposes of this section for such taxable year. (11) Aggregation of members of affiliated groups Except as provided in regulations, all members of an affiliated group
- 26 CFR §1.280F-3TLimitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11
- 26 CFR §53.4958-3Definition of disqualified person.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
therefore X is not a disqualified person with respect to U. Example 11. W is a cardiologist and head of the cardiology department of the same hospital U described
- 26 CFR §1.56(g)-1Adjusted current earnings.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
11,231 1991 11,000 14,774 (ii) Under paragraph (c)(5)(ii) of this section, X must include $1,021 in adjusted current earnings for 1990. The inclusion ... surrender value of the contract at the end of the taxable year ($11,231) the sum of the net surrender value of the contract at the end of the preceding
- 26 USC §3121DefinitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
thereof, or (I) under a plan described in section 457(e)(11)(A)(ii) and maintained by an eligible employer (as defined in section 457(e)(1)); (6) the payment ... year by the employer to the employee for such service is less than $100; (11) remuneration paid to or on behalf of an employee if (and to the extent that