88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
ation
133.
Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
5), 29 CFR 2590.716-8(b)(2)(ii)(A)(
5), and 45 CFR 149.510(b)(2)(ii)(A)(
5).
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134. Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
IRCCourt RulingsDec 11, 1997
tment. Sec. 163(d)(3)(A).
In general, interest expense on a debt is allocated in the
same manner as the debt to which such interest expense relates is allocated. Debt is allocated by tracing disbursements of the
debt proceeds to specific expenditures. Sec. 1.163-8T(a)(3),
Temporary Income Tax Regs., 52 Fed. Reg. 24999 …
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
IRCCourt RulingsApr 16, 2026
…80 ,000 Policy Loan
Individual taxpayers may deduct interest other than personal
interest. I.R.C. § 163 (a), (h)(1). In relevant part, interest other than
personal interest includes , among other things, trade or business
interest and investment interest. I.R.C. § 163(h)(2)(A) and (B); s ee also
Atwood , 77 T.C.M. (CCH…
IRCCourt RulingsMar 31, 2005
interest is excluded from the
definition of personal interest and thus is deductible under
section 163(a). See sec. 163(h)(2)(D). Qualified residence interest is any interest which is paid or accrued during the
taxable year on acquisition indebtedness or home equity
indebtedness. See sec. 163(h)(3)(A). Acquisition ind…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016
tatus to adopt a restoration plan
29 CFR 2575.2(k)
2014
Pub. L. 113-97
100
100
100.
( printed page 43459)
EBSA
Employee Retirement Income Security Act Section 502(m)—Failure of fiduciary to make a proper distribution from a defined benefit plan under section 206(e) of ERISA
29 CFR 2575.2(l)
1994
Pub. L. 103-465
10,000
…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…umed by MVL , which it later satisfied, including
accrued interest .
A. Statutory Framework
Section 163( a ) allows a deduction for interest paid or accrued
within the taxable year on inde btedness. For noncorporate taxpayers,
however, section 163(h)(1) disallows a deduction for personal interest.
Personal interest doe…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsNov 12, 1997
…er argues that
s uch amount, to the extent substantiated,
6
should be allowe d
pursuant to secti on 163 as interest incurred in the conduct of a
trade or business. Respondent asserts that petitioner's interest
expense deductions are for investment interest and therefore are
limited to net investment income pursuant to …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsFeb 18, 1981
… expenditures and, therefore, no part of such payments represents deductible interest under section 163. We hold that petitioner is not entitled to the claimed interest expense deduction for 1974. This Court and other courts have held that no part of the payments made pursuant to a private annuity agreement for the pur…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017
ure to Abate
29 CFR 1903.15(d)(5)
12,471
12,675.
WHD
Family and Medical Leave Act
FMLA
29 CFR 825.300(a)(1)
163
166.
WHD
Fair Labor Standards Act
FLSA 29 CFR 578.3(a)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 579.1(a)(2)
1,894
1,925.
WHD
Fair Labor Standards Act
Child Labor
29 CFR 570.140(b)(1)
12,08…
IRCCourt RulingsDec 20, 2001
marize the pertinent
law.
Section 163(a) generally allows a deduction for all interest
paid or accrued during the taxable year on indebtedness. In the case of a taxpayer other than a corporation, section 163(h)
generally disallows any deduction for “personal interest”. The
term “personal interest” is defined to mean an…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]