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- 26 USC §6012Persons required to make returns of incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
taxable year; and (8) Every estate of an individual under chapter 7 or 11 of title 11 of the United States Code (relating to bankruptcy) the gross income of which ... corporations In a case where a receiver, trustee in a case under title 11 of the United States Code, or assignee, by order of a court of competent jurisdiction
- 26 USC §6241Definitions and special rulesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
treated as located in the District of Columbia. (6) Partnerships in cases under title 11 of United States Code (A) Suspension of period of limitations on making adjustment, assessment ... imputed underpayment determined under this subchapter) shall, in a case under title 11 of the United States Code, be suspended during the period during which the Secretary is prohibited
- 26 CFR §7.57(d)-1Election with respect to straight line recovery of intangibles.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
intangibles for purposes of determining the amount of the preference under section 57(a)(11). (4) The election may be made whether or not the taxpayer uses cost depletion
- 26 CFR §1.891Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
President shall so proclaim and the rates of tax imposed by sections 1, 3, 11, 802, 821, 831, 852, 871, and 881 shall, for the taxable year during which such
- 26 CFR §1.411(a)-3Vesting in employer-derived benefits.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Nonforfeitable percentage 5 25 6 30 7 35 8 40 9 45 10 50 11 60 12 70 13 80 14 90 15 or more 100 (d) Rule ... contributions determined under the following table: Completed years of service Nonforfeitable percentage 10 50 11 60 12 70 13 80 14 90 15 100 (3) Computation of age. For purposes
- 26 CFR §1.1400Z2(f)-1Administrative rules- penalties, anti-abuse, etc.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
with a significant purpose of avoiding the requirements of § 1.1400Z2(a)-1(b)(11)(i)(B) that a gain be subject to Federal income tax in order ... disregarded in whole or in part for purposes of § 1.1400Z2(a)-1(b)(11)(i)(B) and (b)(11)(ix)(B) to prevent the creation of a qualifying investment
- 26 USC §702Income and credits of partnerFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
defined in section 170(c)), (5) dividends with respect to which section 1(h)(11) or part VIII of subchapter B applies, (6) taxes, described in section 901, paid
- 26 CFR §11.401(a)-11Qualified joint and survivor annuities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
condition for payment), shall not constitute a qualified trust under section 401(a)(11) and this section unless such plan provides that these benefits must be paid in a form ... form. A plan will not fail to meet the requirements of section 401(a)(11) and this section merely because it provides that the spouse of a deceased participant
- 26 CFR §1.541-1Imposition of tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
applicable, is in addition to the tax imposed upon corporations generally under section 11. Unless specifically excepted under section 542(c) the tax applies to domestic and foreign corporations
- 26 CFR §1.6081-6Automatic extension of time to file estate or trust income tax return.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
created when an individual debtor files a petition under either chapter 7 or chapter 11 of title 11 of the U.S. Code that is required to file an income
- 26 CFR §1.1381-2Tax on certain farmers' cooperatives.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 521 and § 1.521-1, shall be subject to the taxes imposed by section 11 or section 1201. Although such associations are subject to both normal tax and surtax
- 26 CFR §1.1083-1Definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Stat. 447)), and must be issued under the authority of section 11(b) or 11(e) of the Public Utility Holding Company Act of 1935 (15 U.S.C ... effectuate the provisions of section 11(b) of such Act. In all cases the order must become or have become final in accordance with law; i.e., it must be valid
- 26 USC §6324Special liens for estate and gift taxesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
subsection (c)— (1) Upon gross estate Unless the estate tax imposed by chapter 11 is sooner paid in full, or becomes unenforceable by reason of lapse of time, it shall ... lien. (2) Liability of transferees and others If the estate tax imposed by chapter 11 is not paid when due, then the spouse, transferee, trustee (except the trustee
- 26 CFR §1.1400Z2(a)-1Deferring tax on capital gains by investing in opportunity zones.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
with respect to any eligible gain meeting the requirements of paragraph (b)(11) of this section that begins on the day on which the gain would be recognized for Federal ... 1400Z-2 regulations made before January 1, 2027, with respect to an eligible gain. (11) Eligible gain —(i) In general. An amount of gain is an eligible gain, and thus
- 26 CFR §1.9004-4Manner of exercising election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
manner of making election. The election shall be made on or before December 11, 1961, by filing a statement with the district director with whom the taxpayer's income
- 26 CFR §1.507-5Aggregate tax benefit; in general.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
foundation is the sum of: (1) The aggregate increases in tax under chapters 1, 11, and 12 (or the corresponding provisions of prior law) which would have been imposed with
- 26 CFR §1.402(g)-0Limitation on exclusion for elective deferrals, table of contents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
deferrals after correction period. (9) No reduction of required minimum distribution. (10) Partial correction. (11) Examples. (f) Community property laws. (g) Effective date. (1) In general. (2) Deferrals under collective
- 26 CFR §514.5Patent and copyright royalties and film rentals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Parts 1-79, and Supps.) (Treasury Decision 5499, 11 F.R. 2158), approved February 27, 1946, are hereby made inapplicable, and the provisions of this section are hereby substituted therefor with
- 26 CFR §1.961-1Increase in basis of stock in controlled foreign corporations and of other property.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Corporation has $100,000 of earnings and profits after the payment of $11,250 of foreign income taxes, and $100,000 of subpart F income. Corporation R has no earnings ... under section 951(a), and $9,000 ($80,000/$100,000 × $11,250) under section 78. On December 31, 1964, M Corporation must increase the basis of each share
- 26 USC §80Restoration of value of certain securitiesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
case of a domestic corporation subject to the tax imposed by section 11 or 801, if the value of any security (as defined in section 165(g)(2))— (1) which