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- 26 CFR §20.2043-1Transfers for insufficient consideration.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
gross estate. (b) Marital rights and support obligations. For purposes of chapter 11, a relinquishment or promised relinquishment or dower, curtesy, or of a statutory estate created in lieu
- 26 CFR §48.4161(b)-1Imposition and rates of tax; bows and arrows.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 4161(b) and paragraph (a) of this section at the rate of 11 percent of the price for which such articles are sold. For the definition of the term
- 26 CFR §1.6425-2Computation of adjustment of overpayment of estimated tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
means the excess of— (1) The sum of— (i) The tax imposed by section 11 or 1201(a), or subchapter L of chapter 1 of the Internal Revenue Code, whichever
- 26 USC §1040Transfer of certain farm, etc., real propertyFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
value of such property exceeds the value of such property for purposes of chapter 11 (determined without regard to section 2032A). (b) Similar rule for certain trusts To the extent
- Código PR §1061.08Planillas de Compañías Inscritas de InversionesPuerto RicoSección de código
cumpla con todos los requisitos y condiciones establecidos en el Subcapítulo B del Capítulo 11 de este Subtítulo y con cualquier otra ley del Gobierno de Puerto Rico relacionada
- Código PR §3050.07Restricciones y Requisitos para Licencia-Traficante en Armas y MunicionesPuerto RicoSección de código
armas y municiones, según dichos términos se definen en la Ley Núm. 404 de 11 de septiembre de 2000, según enmendada, a establecimientos ubicados en viviendas o residencias de cualquier ... Municiones que se menciona en el Artículo 5.13 de la Ley Núm. 404 del 11 de septiembre de 2000, según enmendada. Dichos comerciantes, en sustitución de la certificación sobre medidas
- 26 USC §5004Lien for taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or (C) exported, deposited in a foreign-trade zone, used
- 26 USC §7517Furnishing on request of statement explaining estate or gift valuationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
value of an item of property for purposes of the tax imposed under chapter 11, 12, or 13, he shall furnish, on the written request of the executor, donor
- Código PR §6041.11Penalidad Por Dejar de Rendir Ciertas Declaraciones Informativas,Puerto RicoSección de código
planilla informativa sobre segregación, agrupación o traslado de bienes inmuebles requerida por el Artículo 11 de la Ley Núm. 75 de 2 de julio de 1987, según enmendada, conocida como ... Sección 1061.05, quinientos (500) dólares. (5) por cada planilla informativa requerida por el Artículo 11 de la Ley Notarial de Puerto Rico, quinientos (500) dólares
- Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
treatment of tips received by an employee prior to 1966, see paragraph (b)(11
- Código PR §1114.01Regla GeneralPuerto RicoSección de código
países extranjeros; (10) un negocio dedicado a la producción de películas de largo metraje; (11) un negocio de construcción, operación o mantenimiento de vías públicas y sus facilidades anejas ... explotación de una de las actividades descritas en los párrafos (1) al (11) del apartado (a) incluirá la ganancia derivada de la venta, permuta u otra disposición de propiedad utilizada
- 26 USC §835Election by reciprocalFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
fact of such reciprocal— (1) is subject to the tax imposed by section 11; (2) consents in such manner as the Secretary shall prescribe by regulations to make available such ... subsection (b) shall be taxed at the highest rate of tax specified in section 11(b). (f) Adjustment for refund If for any taxable year an attorney-in-fact
- 26 USC §6050UCharges or payments for qualified long-term care insurance contracts under combined arrangementsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
life insurance contract, which is excludible from gross income under section 72(e)(11) shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth
- 26 USC §692Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on deathFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
have been payable in such taxable year but for an action taken after September 11, 2001. (4) Specified terrorist victim For purposes of this subsection, the term "specified terrorist victim ... terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or (B) who dies as a result of illness incurred as a result of an attack
- 26 USC §1014Basis of property acquired from a decedentFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
includible in determining the value of the decedent's gross estate under chapter 11 of subtitle B (section 2001 and following, relating to estate tax) or section ... included in determining the value of the decedent's gross estate under chapter 11 of subtitle B or under the Internal Revenue Code of 1939. In such case
- 26 CFR §1.831-1Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
normal tax and surtax. The normal tax shall be computed as provided in section 11(b) and the surtax shall be computed as provided in section 11
- 26 CFR §1.411(a)-11Restriction and valuation of distributions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Scope —(1) In general. Section 411(a)(11) restricts the ability of a plan to distribute any portion of a participant's accrued benefit without the participant's consent. Section ... 11) also restricts the ability of defined benefit plans to distribute any portion of a participant's accrued benefit in optional forms of benefit without complying with specified valuation rules
- 26 CFR §1.410(b)-8Additional rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section. In testing the plan for compliance with section 410(b) on March 11, 1995, Employee X is taken into account because he was an employee on that ... that day. Employee X was a participant in Plan A on March 11, 1995, was employed on December 31, 1995, and received an allocation under Plan
- 26 CFR §301.7701-13APost-1969 domestic building and loan association.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
general. For taxable years beginning after July 11, 1969, the term “domestic building and loan association” means a domestic building and loan association, a domestic savings and loan association ... portion of property used in the association's business, as defined in paragraph (e)(11) of this section, ( d ) So much of the amount of premiums, discounts, commissions, or fees
- 26 USC §594Alternative tax for mutual savings banks conducting life insurance businessFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
savings bank, there shall be imposed in lieu of the tax imposed by section 11, a tax consisting of the sum of the partial taxes determined under paragraphs