35 resultados — página 1 de 2
- 26 CFR §31.3306(c)(16)-1Services in employ of international organization.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
defined in section 7701(a)(18) are excepted from employment. (b) (1) Section 701(a)(18) provides as follows: Sec. 7701. Definitions. (a) When used in this title, where
- 26 CFR §54.9801-1Basis and scope.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
under the Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 732, and 733 of the Employee Retirement Income Security
- 26 CFR §54.9801-1TBasis and scope (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
under the Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 716, 717, 732, and 733 of the Employee Retirement Income Security
- 26 USC §883Exclusions from gross incomeFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
participates in such system pursuant to the Communications Satellite Act of 1962 (47 U.S.C. 701 and following). (c) Treatment of certain foreign corporations (1) In general Paragraph
- 26 CFR §1.7874-11Rules regarding inversion gain.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
proportionate share of that property, as determined under the rules and principles of sections 701 through 777, for purposes of determining the inversion gain of an expatriated entity. See section
- 26 CFR §1.6038D-7Exceptions from the reporting of certain assets under section 6038D.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
pursuant to a court order issued in a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq. ) or a confirmed plan under Chapter 11 (11 U.S.C
- 26 CFR §48.4217-2Limitation on amount of tax applicable to certain leases.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section. (2) Changes in tax rates. Except as provided in: (i) Section 701 (a) (3) of the Excise Tax Reduction Act of 1965 (79 Stat. 155) in the case
- 26 CFR §36.3121(l)(1)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
meaning assigned by paragraphs (3), (4), and (5), respectively, of section 7701(a). Section 701(a) (3), (4), and (5) provides as follows: Sec. 7701. Definitions. (a) When used
- 26 CFR §1.58-2General rules for conduit entities; partnerships and partners.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
holding company or an electing small business corporation). (b) Partnerships and partners. (1) Section 701 provides that a partnership as such is not subject to the income tax imposed
- 26 CFR §1.367(e)-1Distributions described in section 367(e)(1).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
distributive share of gain shall be determined under the rules and principles of sections 701 through 761 and the regulations thereunder. For purposes of this section, stock or securities owned
- 26 CFR §1.9006-1Interest and penalties in case of certain taxable years.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Code and which apply to transfers after December 31, 1969. (iv) Act section 701(a), which amends section 51 of the Code and which applies to taxable years ending after
- 26 CFR §1.367(a)-1TTransfers to foreign corporations subject to section 367(a): In general (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
share of partnership property shall be determined under the rules and principles of sections 701 through 761 and the regulations thereunder. The rule of this paragraph
- 26 CFR §1.430(f)-1Effect of prefunding balance and funding standard carryover balance.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
interest, at an effective interest rate of 6.25%, to obtain an amount of $9,701 as of January 1, 2010. The remaining funding standard carryover balance as of January ... determining the adjustment for investment experience during 2010, is $40,299 ($50,000—$9,701), and the adjustment for investment experience is $4,030 ($40,299 × 10%). The value
- 26 CFR §1.7874-3Substantial business activities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock held by the partnership, as determined under the rules and principles of sections 701 through 777. (2) Business activities of a partnership. For purposes of this section
- 26 CFR §1.367(a)-1Transfers to foreign corporations subject to section 367(a): In general.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
proportionate share of partnership property is determined under the rules and principles of sections 701 through 761 and the regulations thereunder. (c)(3)(i)(A) Example through (7) [Reserved
- 26 USC §9801Increased portability through limitation on preexisting condition exclusionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
employer may use any State-specific model notice developed in accordance with section 701(f)(3)(B)(i)(II) of the Employee Retirement Income Security Act of 1974 (29 U.S.C
- 26 CFR §301.7701-4Trusts.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
American Bond Trust, 122 F. 2d 545 (2d Cir. 1941), cert. denied, 314 U.S. 701 (1942). An investment trust with a single class of ownership interests, representing undivided beneficial interests
- 26 CFR §1.6038D-2Requirement to report specified foreign financial assets.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
pursuant to a court order issued in a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq. ) or a confirmed plan under Chapter 11 (11 U.S.C
- 26 CFR §1.7874-6Stock transferred by members of the EAG.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock held by the partnership, as determined under the rules and principles of sections 701 through 777. (2) Partnership treated as corporation. For purposes of this section
- 26 CFR §1.7874-1Disregard of affiliate-owned stock.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
stock held by the partnership, as determined under the rules and principles of sections 701 through 777. (g) Treatment of transactions related to the acquisition. Except as provided in paragraph