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- 26 USC §1352Alternative tax on qualifying shipping activitiesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of— (1) the tax imposed by section 11 determined after ... equal to— (A) the highest rate of tax specified in section 11, multiplied by (B) the notional shipping income for the taxable year
- 26 CFR §1.417(e)-1TRestrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
(a) [Reserved] (b) Consent, etc. requirements —(1) General rule. [Reserved
- 26 CFR §1.1398-3Treatment of section 121 exclusion in individuals' title 11 cases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Scope. This section applies to cases under chapter 7 or chapter 11 of title 11 of the United States Code, but only if the debtor is an individual. (b) Definition
- 26 CFR §20.6065-1Verification of returns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
perjury. If a return, statement, or other document made under the provisions of Chapter 11 or Subtitle F of the Code or the regulations thereunder with respect ... imposed by Chapter 11 of the Code, or the form and instructions issued with respect to such return, statement, or other document, requires that it shall contain or be verified
- Código PR §1010.02Clases de ContribuyentesPuerto RicoSección de código
lucro (véase el Capítulo 10); y (6) otras entidades especiales (véase el Capítulo 11). En el caso de otras entidades especiales, la aplicación de las disposiciones de este Subtitulo ... término “otras entidades especiales” incluye las siguientes: (1) compañías de seguros (véase el Capítulo 11, Subcapítulo A) (2) compañías inscritas de inversiones (véase el Capítulo 11, Subcapítulo B); (3) corporaciones
- 26 USC §6327Cross referencesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 5004. (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11. (3) For recognition ... liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11. (4) For collection of taxes in connection with plans
- Código PR §1083.08Pérdida Neta en OperacionesPuerto RicoSección de código
deducción por pérdida neta en operaciones admitida por la Sección 1031.04(a)(11) será concedido a las sucesiones y a los fideicomisos bajo reglamentos promulgados por el Secretario
- 26 USC §7437Cross referencesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
determination of amount of any tax, additions to tax, etc., in title 11 cases, see section 505 of title 11 of the United States Code. (2) For exclusion ... liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11. (3) For recognition of tax liens in cases under title
- 26 USC §1399No separate taxable entities for partnerships, corporations, etc.Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
separate taxable entity shall result from the commencement of a case under title 11 of the United States Code
- 26 USC §7464Intervention by trustee of debtor's estateFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
trustee of the debtor's estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor's estate, in any proceeding before
- 26 CFR §44.4412-1Registration.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
special tax imposed by section 4411 shall register and file a return on Form 11-C. For provisions relating to the general requirement for filing a return ... Information to be reported on Form 11-C. (1) Every person required to make a return on Form 11-C shall report thereon his full name and place of residence
- 26 CFR §514.10Effective date.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
January 1, 1967, or with respect to dividends, interest, and royalties paid before August 11
- 26 USC §6658Coordination with title 11Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31
with respect to a period during which a case is pending under title 11 of the United States Code— (1) if such tax was incurred by the estate
- 26 CFR §301.6241-2Bankruptcy of the partnership.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Coordination between Title 11 and proceedings under subchapter C of chapter 63 —(1) In general. If a partnership is a debtor in a case under Title 11 of the United ... States Code (Title 11 case), the running of any period of limitations under section 6235 with respect to the time for making a partnership adjustment (as defined
- 26 USC §801Tax imposedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred ... section 11. (b) Life insurance company taxable income For purposes of this part, the term "life insurance company taxable income" means— (1) life insurance gross income, reduced by (2) life
- 26 CFR §44.4902-1Partnership liability.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
names and addresses of all members of the partnership are disclosed on Form 11
- 26 USC §4181Imposition of taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
which so sold: Articles taxable at 10 percent— Pistols. Revolvers. Articles taxable at 11 percent— Firearms (other than pistols and revolvers). Shells, and cartridges
- 26 CFR §1.1055-2Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
determining the amount realized from a transfer, occurring on or after April 11, 1963, of the right to hold real property subject to liabilities under a redeemable ground rent, such ... such transfer even though such ground rent was created prior to April 11, 1963. For provisions relating to the determination of the amount of and recognition of gain or loss
- 26 CFR §20.6061-1Signing of returns and other documents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return, statement, or other document required to be made under any provision of Chapter 11 or Subtitle F of the Code or regulations prescribed thereunder with respect ... imposed by Chapter 11 of the Code shall be signed by the executor, administrator or other person required or duly authorized to sign in accordance with the regulations, forms
- 26 CFR §44.6011(a)-1Returns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
last return shall be marked “Final Return”. (b) Return on Form 11-C. Every person required to pay the special tax imposed by section 4411 shall make a return ... Form 11-C in accordance with the instructions and regulations applicable thereto