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- 26 USC §6532Periods of limitation on suitsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
period for the 6-month period contained in paragraph (1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code. (b) Suits
- Código PR §1071.02Ingresos y Créditos de SociosPuerto RicoSección de código
partidas cuya consideración por separado se requiere bajo otras párrafos de este apartado, y (11) otras partidas de ingreso, ganancias, pérdidas, deducciones o créditos, según el Secretario establezca mediante reglamentos ... crédito incluida en la participación distribuible de un socio según los párrafos (1) al (11) del apartado (a) se determinará como si tal partida fuese realizada directamente de la fuente
- 26 USC §417Definitions and special rules for purposes of minimum survivor annuity requirementsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
survivor annuity (1) In general A plan meets the requirements of section 401(a)(11) only if— (A) under the plan, each participant— (i) may elect at any time during ... apply to the participant. (IV) A reasonable period ending after section 401(a)(11) applies to the participant. In the case of a participant who separates from service before attaining
- Código PR §1031.02Exenciones del Ingreso BrutoPuerto RicoSección de código
anualidad será incluida en su ingreso según se dispone en la Sección 1031.01(b)(11)(A), considerándose como el precio de la anualidad la cantidad aportada por el empleado ... anualidad que debe incluirse en el ingreso del empleado bajo la Sección 1031.01(b)(11)(A). (B) Pólizas educacionales - El monto recibido de las pólizas educacionales por el asegurado
- 26 CFR §48.4071-4Original equipment tires on imported articles.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
imposed under section 4061 if the article is sold on or after December 11, 1971. In such a case, the importer of the article is treated as the manufacturer
- 26 USC §891Doubling of rates of tax on citizens and corporations of certain foreign countriesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
President shall so proclaim and the rates of tax imposed by sections 1, 3, 11, 801, 831, 852, 871, and 881 shall, for the taxable year during which such proclamation
- Código PR §1114.12Ejercicio de la OpciónPuerto RicoSección de código
Sección 1115.03.12 y la Sección 1115.08 del Subcapítulo E del Capítulo 11. (d) No se aceptará ninguna elección para acogerse a las disposiciones de este Subcapítulo para ningún año contributivo
- 26 CFR §1.860-1Deficiency dividends.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
applicable), the corporate income tax imposed by section 11(a) or 1201(a). The method provided by section 860 is to allow an additional deduction for a dividend distribution (that
- 26 CFR §1.305-2Distributions in lieu of money.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
principal amount of securities of corporation Y on the distribution date was $11 but such securities had a cost basis to corporation X of $9. (ii) The distribution ... receive such securities, the amount of the distribution to which section 301 applies is $11 per share of stock of corporation X held on the record date (the fair market
- 26 CFR §1.312-4Examples of adjustments provided in section 312(c).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
distribution results in a net decrease in earnings and profits of Corporation A of $11,000, (without regard to any tax on Corporation A) computed as follows: “Fifo” basis ... amount of distribution (decrease in earnings) 20,000 Net decrease in earnings and profits 11
- 26 CFR §1.307-1General.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock (stock in respect of which the rights were acquired). 100 (shares) × $110 = $11,000, market value of old stock. 100 (rights) × $19 = $1,900, market value of rights. 11
- 26 CFR §1.852-2Method of taxation of regulated investment companies.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
surtax, computed at the rates and in the manner prescribed in section 11, on the investment company taxable income, as defined in section ... investment company taxable income were the taxable income referred to in section 11. In computing the normal tax under section 11, the regulated investment company's taxable income
- 26 CFR §41.4483-4Application of exemptions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
However, if a taxable use of the vehicle is made on September 11 of such taxable period, the tax imposed on the use of such vehicle for such taxable period
- 26 CFR §1.1055-1General rule with respect to redeemable ground rents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
provisions of section 1055 and paragraph (a) of this section take effect on April 11, 1963, and apply with respect to taxable years ending on or after such date ... reserved or created such ground rent in connection with a transfer, occurring before April 11, 1963, of the right to hold real property subject to liabilities under such ground rent
- 26 USC §5003Cross references to exemptions, etc.Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
payment of tax as supplies for certain vessels and aircraft, see 19 U.S.C. 1309. (11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free ... spirits plant free of tax when contained in an article, see section 5214(a)(11). (17) For provisions relating to allowance for certain losses in bond, see section
- Código PR §1113.19Deducción a Corporaciones Especiales Propiedad de Trabajadores porPuerto RicoSección de código
trabajo para miembros ordinarios; y de veinticinco (25) por ciento cuando se creen once (11) o más nuevos empleos o posiciones de trabajo para miembros ordinarios. Dicha deducción será concedida
- Código PR §3060.11Disposición de FondosPuerto RicoSección de código
fijados en la Sección 3020.07 de este Subtítulo en aportaciones mensuales de hasta once (11) millones de dólares. Si en cualquier mes del año fiscal el recaudo por concepto ... dicho arbitrio no es suficiente para cumplir con el pago de once (11) millones de dólares mensuales aquí dispuesto, el Secretario pagará dicha deficiencia utilizando el exceso sobre los once
- 26 CFR §301.9100-14TIndividual's election to terminate taxable year when case commences.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
case commenced after March 24, 1981, under chapter 7 (relating to liquidations) or chapter 11 (relating to reorganizations) of title 11 of the United States Code. If the case ... bankruptcy case of debtor's spouse. If a case under chapter 7 or chapter 11 of title 11 of the United States Code commences with respect to the spouse
- 26 CFR §1.1081-9Requirements with respect to order of Securities and Exchange Commission.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
investment, distribution, or sale is necessary or appropriate to effectuate the provisions of section 11(b) of the Public Utility Holding Company
- 26 USC §511Imposition of tax on unrelated business income of charitable, etc., organizationsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
every organization described in paragraph (2) a tax computed as provided in section 11. In making such computation for purposes of this section, the term "taxable income" as used ... section 11 shall be read as "unrelated business taxable income". (2) Organizations subject to tax (A) Organizations described in sections 401(a) and 501(c) The tax imposed by paragraph