88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
…, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021
…graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
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).
Back to Citation
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…
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, 2026
…general refund appropriation, which is available only to the extent of an overpayment under section 6402, which requires the claimant to be the same person that paid the section 4081 tax to which the claim relates. See 31 U.S.C. 1324(b)(1) (disbursement may be made from the refund appropriation for “refunds to the limi…
89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern IRCFinal Rules (FR)May 6, 2024★ strong match
…es placed in service after December 31, 2023, in taxable years ending after December 31, 2023. PART 301—PROCEDURE AND ADMINISTRATION
Par 4.
The authority citation for part 301 is amended by adding an entry in numerical order for § 301.6213-2 to read, in part, as follows:
Authority:
26 U.S.C. 7805.
* * * * *
Section 301…
76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCProposed Rules (FR)Proposed Mar 15, 2011★ strong match
nt participated in their development.
List of Subjects in 26 CFR Part 301
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is proposed to be amended as follows:
PART 301—PROCEDURE AND…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
…he Treasury Department participated in the development of these regulations.
List of Subjects in 26 CFR Part 301
Administrative practice and procedure
Alimony
Bankruptcy
Child support
Continental shelf
Courts
Crime
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Investigations
Law enforcement
Oil pol…
IRCCourt RulingsMay 8, 2006
… the overpayment
for 2001 be credited against his tax liability for 2002. See
sec. 6402(d)(2); sec. 301.6402-6(g)(3), Proced. & Admin. Regs.
Pursuant to section 6402(f), this Court lacks jurisdiction to
restrain or review any reduction made by the Secretary under
section 6402(d). Accordingly, we lack jurisdiction to co…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Aug 22, 2011
…sen of the Office of Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 301
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as follows:
( printed page 52261)
PART 301—PROCEDURE AND ADMI…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCPrivate Letter RulingsNov 14, 2014
…s sufficient to effect the
recharacterization, and (3) the trustee must make the transfer.
Sections
301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in general,
provide guidance concerning requests for relief submitted to the Service
on or after
December 31, 1997. Section
301.9100-1(c) provides that the C…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]