88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
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 To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
the period prescribed by section 6511 of the Code for filing a refund claim for the section 4081 tax paid with respect to the fuel.
Applicability Date The temporary regulations under § 48.6435-1T apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). The temporary regul…
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).
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88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
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170.
29 CFR 2520.102-2(a).
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171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
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172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
IRCCourt RulingsJun 29, 2010
…the business .us e
section=168(g) must be . .used to calculate-the depreciation
deduction . ; Sec . 280F (b),(1) . , Property is treated as .
qualified, business, the alternative depreciation system unde r
If any listed property is not , . predominantly used in a
and therefore does not qualify for,the bonus depreciatio…
84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCProposed Rules (FR)Proposed Apr 8, 2019
sheet exposures.
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3.
See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC).
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4.
See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC).
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5.
See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
IRCCourt RulingsMay 19, 2011
… satisfies the substantiation
requirements of that section. "Listed property" is defined in
section 280F(d) (4) to include any property used as a means of
transportation. Sec. 280F(d) (4) (A) (ii). Section 1.280F-6(b),
Income Tax Regs., includes boats and airplanes as a means of
transportation.
To substantiate a deduct…
IRCCourt RulingsDec 20, 2001
owed--
* * * * * * *
(4) with respect to any listed property (as defined in section 280F(d)(4)),
unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating the taxpayer’s
own statement (A) the amount of such expense or other
item, (B) the time and place of the * * * use of the
facilit…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 ERISAFinal Rules (FR)Jan 15, 2020
er distribution from a defined benefit plan under section 206(e) of ERISA
29 CFR 2575.1-3
$16,915
$17,213
EBSA
Employee Retirement Income Security Act Failure to provide Summary of Benefits Coverage under PHS Act section 2715(f), as incorporated in ERISA section 715 and 29 CFR 2590.715-2715(e)
29 CFR 2575.1-3
$1,156
$1…
IRCCourt RulingsMar 11, 2020
…egories of expenses, including
expenses related to the use of listed property as defined in section 280F(d)(4). See
Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff'd per curiam, 412 F.2d 201
(2d Cir. 1969). The term "listed property" includes passenger automobiles. Sec.
280F(d)(4)(A)(I).
To satisfy the requiremen…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsMar 24, 1959related by meaning
of the contract. To assist it in the performance of this contract, petitioner received some $4,000,000 of “free-issue” equipment from the Government. One of the chemicals involved was designated as XXCCB, a chlorine-emitting compound in a fine powdery form. This substance decomposes at temperatures in excess of 110 de…
IRCCourt RulingsApr 5, 2022
…ed property.” As in effect during 201 3 , “listed
property” included “any passenger automobile. ” § 280F(d)(4)(A)(i);
Treas. Reg. § 1.280F-6(b)(1)(i). No deduction is allowed for vehicle expenses unle ss the taxpayer substantiates, by adequate records or sufficient evidence corroborating h is own statements, the amount…