1375 resultados — página 58 de 69

• 26 CFR §1.408-8Distribution requirements for individual retirement plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  form of a direct trustee-to-trustee transfer as described in section 402(c)(11) in the same manner as a rollover of a distribution made by a surviving spouse

• 26 CFR §1.513-4Certain sponsorship not unrelated trade or business.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 513(i) safe harbor does not apply. See § 1.512(a)-1(f). Example 11. W, a symphony orchestra, maintains a Web site containing pertinent information and its performance schedule

• 26 CFR §1.245A(e)-1Special rules for hybrid dividends.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  quotient of the associated foreign income taxes divided by the percentage described in section 11(b). (B) The term adjusted GILTI inclusion means, with respect to a share of stock ... percent of the associated foreign income taxes divided by the percentage described in section 11(b). (C) A domestic corporation's GILTI inclusion amount for a U.S. shareholder inclusion year

• 26 CFR §1.613A-4Limitations on application of § 1.613A-3 exemption.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  properties. G is not related to H for purposes of section 613A(d). Example 11. I, husband, and J, wife, are community property owners of 10 percent in value

• 26 CFR §1.121-1Exclusion of gain from sale or exchange of a principal residence.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  gain within the meaning of section 1(h). D may exclude the remaining $11,000 of the gain from the sale of her house because, under paragraph

• 26 USC §51Amount of credit
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  date which is not more than 2 years after the date of such cessation. (11) Hiring date The term "hiring date" means the day the individual is hired

• Código PR §1082.01Definición de Fideicomiso de Inversiones en Bienes Raíces
  Puerto RicoSección de código

  compañía de seguros sujeta a tributación bajo las disposiciones del Subcapítulo A del Capítulo 11 de este Subtítulo; (5) sus acciones o certificados de participación son poseídos por no menos

• 26 CFR §1.199A-5Specified service trades or businesses and the trade or business of performing services as an employee.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  advisory and other similar services regarding valuations, mergers, acquisitions, dispositions, restructurings (including in title 11 of the Code or similar cases), and raising financial capital by underwriting, or acting ... paragraphs (b)(1)(vi) and (b)(2)(vii) of this section. (xi) Example 11. G is in the business of providing services to assist clients with their finances. G will

• 26 CFR §1.250(b)-4Foreign-derived deduction eligible income (FDDEI) sales.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  thus is a sale of general property. See § 1.250(b)-3(b)(10) and (11). As a result, the sale is considered for a foreign use under paragraph ... total sales) × $300x) is included in DC's gross FDDEI for the taxable year. ( 11 ) Example 11: License of intangible property followed by a sale of general property that incorporates

• 26 CFR §1.382-2TDefinition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  paragraph (h) of this section, a 5-percent owner is a 5-percent shareholder. (11) Public shareholder. A public shareholder is any individual, entity, or other person with a direct ... subject to paragraph (h)(4)(i) of this section. (I) [Reserved] (J) Title 11 or similar case. See § 1.382-9(o) which excepts certain options created by or under

• 26 USC §7448Annuities to surviving spouses and dependent children of judges and special trial judges
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  deposited in any fiscal year shall not exceed an amount equal to 11 percent of the aggregate amounts described in subsection (a)(4) and (a)(6) paid during such fiscal

• 26 CFR §1.679-2Trusts treated as having a U.S. beneficiary.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  person could benefit pursuant to a grant of discretion in the trust instrument. Example 11. Appointment of remainder beneficiary. A transfers property to FT. The trust instrument provides that

• 26 CFR §1.381(c)(5)-1Inventory method.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  transferor corporation that participate in a transaction to which section 381(a) applies. (11) Date of distribution or transfer. The date of distribution or transfer has the same meaning ... must be applied to determine the methods of accounting that continue after the transaction. (11) Character of items of income and deduction. After the date of distribution or transfer, items

• 26 CFR §1.467-3Disqualified leasebacks and long-term agreements.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  that it will be subject to the maximum rate of tax imposed by section 11 in 2000 and that it will not be limited in its ability

• 26 CFR §1.965-0Outline of section 965 regulations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  position. (9) Aggregate foreign E&P deficit. (10) Aggregate section 965(a) inclusion amount. (11) Allocable share. (12) Bona fide hedging transaction. (13) Cash-equivalent asset. (i) In general

• CC RI 22-05Créditos reembolsables por concepto de licencia por enfermedad con paga y licencia familiar para individuos que prestan servicios por cuenta propia
  Puerto RicoCarta circularVigencia: 2022-02-14

  Internas Núm. 22-05 (“CC RI 22-05”) 13 de febrero de 2022 Página 11 dicho individuo. Además, la porción del reintegro que corresponda al Crédito no devenga intereses

• 26 CFR §1.6694-1Section 6694 penalties applicable to tax return preparers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Charitable Contributions, in accordance with the reporting and substantiation requirements under section 170(f)(11). E reported a deduction on the tax return for the charitable contribution, which resulted

• 26 CFR §1.953-4Taxable income to which section 953 applies.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  company's share of investment yield under section 809(b)(1)(A) $30,000 $11,000 $19,000 Plus sum of: (4) Premiums under section 809(c)(1) (paragraph

• 26 CFR §1.701-2Anti-abuse rule.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 754 to adjust basis in partnership property), and paragraph (d) Examples 10 and 11 of this section (relating to the basis in property distributed by a partnership under section ... Commissioner therefore cannot invoke paragraph (b) of this section to recast the transaction. Example 11. Basis adjustments under section 732; plan or arrangement to distort basis allocations artificially

• 26 CFR §1.1016-3Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  11,834 88,166 Example 3. The facts are the same as in example (2), except that Corporation A made a proper election under section 1020. In such case