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Go to Treas. Reg. § 301.7508A (not yet in the library — opens the official source)
82 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024
    …nt date so specified “shall be disregarded in the same manner as a period specified under [ section 7508A(a)].” Section 7508A(d)(2)(A) defines a “qualified taxpayer” to include an individual whose principal residence is located in a disaster area. Section 7508A(d)(3), by cross- reference to section 165(i)(5)(A) and (B)…
  2. 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…
  3. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    … regulations in June 2021, effective for disasters declared after December 20, 2019. Treas. Reg. §§ 301.7508A-1(g) and (h) specify that to apply section 7508A(d) “in the same manner” as section 7508A(a), the Secretary must first exercise discretion before the mandatory 60-day postponement takes effect. The deadlines po…
  4. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    … regulations in June 2021, effective for disasters declared after December 20, 2019. Treas. Reg. §§ 301.7508A-1(g) and (h) specify that to apply section 7508A(d) “in the same manner” as section 7508A(a), the Secretary must first exercise discretion before the mandatory 60-day postponement takes effect. The deadlines po…
  5. 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 …
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. ERISARegulationsJan 1, 2017related by meaning
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  8. PBGCRegulationsJan 1, 2017related by meaning
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  9. PBGCRegulationsJul 1, 2019related by meaning
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  10. ERISARegulationsJan 1, 2017related by meaning
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  11. ERISARegulationsJan 1, 2017related by meaning
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  12. PBGCRegulationsJan 1, 2017related by meaning
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  13. ERISARegulationsJan 1, 2017related by meaning
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  14. ERISARegulationsJan 1, 2017related by meaning
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  15. PBGCRegulationsJan 1, 2017related by meaning
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  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
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  18. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]