76 FR 21805 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)Apr 19, 2011
300.0 is amended by:
1. Redesignating paragraph (b)(9) as paragraph (b)(12).
2. Adding new paragraph (b)(9).
3. Adding paragraphs (b)(10) and (b)(11). The additions read as follows.
§ 300.0
User fees; in general.
* * * * *
(b) * * *
(9) Taking the special enrollment examination to become an enrolled retirement plan age…
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★ strong match
…ent and the IRS participated in the development of the regulations. List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Fees, Gift taxes, Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR pa…
83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Nov 19, 2018★ strong match
ART 300—USER FEES
Paragraph. 1.
The authority citation for part 300 continues to read as follows:
Authority:
31 U.S.C. 9701.
§ 300.0
[Amended]
Par. 2. Section 300.0 is amended by removing paragraph (b)(10) and redesignating paragraphs (b)(11) through (13) as paragraphs (b)(10) through (12).
Par. 3.
Section 300.5 is ame…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
84 FR 20801 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)May 13, 2019
ART 300—USER FEES
Paragraph. 1.
The authority citation for part 300 continues to read as follows:
Authority:
31 U.S.C. 9701.
§ 300.0
[Amended]
Par. 2. Section 300.0 is amended by removing paragraph (b)(10) and redesignating paragraphs (b)(11) through (13) as paragraphs (b)(10) through (12).
Par. 3.
Section 300.5 is ame…
86 FR 53893 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCProposed Rules (FR)Proposed Sep 29, 2021★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
( printed page 53897)
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph 1.
The a…
75 FR 76940 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Dec 10, 2010★ strong match
…fice of the Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph 1.
The authority citation for …
87 FR 11295 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCFinal Rules (FR)Mar 1, 2022★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 300 is amended as follows:
( printed page 11297)
PART 300—USER FEES
Paragraph 1.
The authority cit…
87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Mar 1, 2022★ strong match
…ent and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements
User fees
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 300 is proposed to be amended as follows:
PART 300—USER FEES
Paragraph. 1.
The authority citation for…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
plan
$300
$300
(4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement or single document plan
$1,000
$1,000 (5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification nu…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments ERISAFinal Rules (FR)Jul 1, 2016related by meaning
note, Pub. L. 114-74 at § 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b1), 1182(n), 1182(t), and 1184; 29 U.S.C. 49
et seq.; sec 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.S.C. 1182 note); and Title IV, Pub. L. 105-277, 112 Stat. 2681; and 28 U.S.C. 2461 note, Pub. L. 114-74 at § 70…
89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit IRCFinal Rules (FR)Dec 11, 2024
…ross Sales
[Year 2]
Month
Number of
units
Amount in
€
€/$ yearly
average rate
Amount in $
Jan
100
€ 300
€1 = $1.05
$315.00
Feb
200
600 €1 = $1.05
630.00
March
0
0
€1 = $1.05
0.00
April
200
600
€1 = $1.05
630.00
May
100
300
€1 = $1.05
315.00
June
0
0
€1 = $1.05
0.00
July
100
300
€1 = $1.05
315.00
Aug
100
300
€1 = $1.05
…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
e taxes
Pensions
Reporting and recordkeeping requirements
26 CFR Part 301
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1, 53, 54 and 301 are proposed to be amended as follows:
PART 1…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
Month
Number of units
Amount in €
€/$ yearly average rate
Amount in $
Jan
100
300
€1 = $1.05
315.00
Feb
200
600
€1 = $1.05
630.00
March
0
0
€1 = $1.05 0.00
April
200
600
€1 = $1.05
630.00
May
100
300
€1 = $1.05
315.00
June
0
0
€1 = $1.05
0.00
July
100
300
€1 = $1.05
315.00
Aug
100
300
€1 = $1.05
315.00
Sept
0
0
€1 = $1…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
ublic hearing is scheduled, notice of the date, time, and place of the public hearing will be published in the
Federal Register
.
Drafting Information The principal authors of these regulations are William Gibbs and Pamela R. Kinard, Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
87 FR 58968 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCFinal Rules (FR)Sep 29, 2022★ strong match
300 as follows:
PART 300—USER FEES
Paragraph. 1.
The authority citation for part 300 continues to read as follows:
Authority:
31 U.S.C. 9701.
Par. 2. Section 300.5 is amended by revising paragraphs (b) and (d) to read as follows:
§ 300.5
Enrollment of enrolled agent fee.
* * * * *
(b)
Fee.
The fee for initially enrolli…
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…