T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…EXCISE TAXES
Paragraph 1. The authority citation for part 54 is amended by adding entries for §§ 54.9815–1251, 54.9815–2704, 54.9815–2711, 54.9815–2712, 54.9815–2714, 54.9815–2719, and 54.9815–2719A in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805. * * *
Section 54.9815–1251 also issued under 26…
IRCFinal Rules (FR)Nov 12, 2020★ strong match
…ION EXCISE TAXES
Par. 1.
The authority citation for part 54 is amended by adding an entry for §§ 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3 in numerical order to read in part as follows:
( printed page 72295)
Authority:
26 U.S.C. 7805, unless otherwise noted.
* * * * *
Sections 54.9815-2715A1, 54.9815-2715A2, a…
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…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021★ strong match
…
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…
80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
…EXCISE TAXES
Paragraph 1.
The authority citation for part 54 is amended by adding entries for §§ 54.9815-1251, 54.9815-2704, 54.9815-2711, 54.9815-2712, 54.9815-2714, 54.9815-2719, and 54.9815-2719A in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805. * * *
Section 54.9815-1251 also issued under 26…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
to the transaction on or before the first date on which the transaction is required to be disclosed by the person under section 6011.
Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not …
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…
75 FR 37242 — Requirements for Group Health Plans and Health Insurance Issuers Under the Patient Protection and Affordable Care Act Relating to Preexisting Condition Exclusi… IRCProposed Rules (FR)Proposed Jun 28, 2010
under 26 U.S.C. 9833. * * *
Par. 2.
Section 54.9815-2704 is added to read as follows:
§ 54.9815-2704
Prohibition of preexisting condition exclusions. [The text of proposed § 54.9815-2704 is the same as the text of § 54.9815-2704T published elsewhere in this issue of the
Federal Register
].
Par.3.
Section 54.9815-2711 i…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
hearing, contact Vivian Hayes at (202) 317-6901 (not a toll-free number) or by email to
publichearings@irs.gov
(preferred).
SUPPLEMENTARY INFORMATION: Background
I. Overview
This document contains proposed regulations that would amend the Income Tax Regulations (26 CFR part 1) under sections 170 and 706 of the Internal…
76 FR 37037 — Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protec… IRCProposed Rules (FR)Proposed Jun 24, 2011
§ 54.9815-2719T(b)(2)(ii)(E)(
1) published elsewhere in this issue of the
Federal Register
].
(
2) [The text of proposed § 54.9815-2719(b)(2)(ii)(E)( 2) is the same as the text of § 54.9815-2719T(b)(2)(ii)(E)(
2) published elsewhere in this issue of the
Federal Register
].
* * * * *
(F) [The text of proposed § 54.9815…
82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017
U.S.C. 7805 * * *
2. Section 54.9815-2713 is amended by revising paragraphs (a)(1) introductory text and (a)(1)(iv) to read as follows:
§ 54.9815-2713 Coverage of preventive health services.
(a) * * *
(1)
In general.
[Reserved]. For further guidance, see § 54.9815-2713T(a)(1) introductory text.
* * * * *
(iv) [Reserved…
IRCCourt RulingsFeb 12, 2014related by meaning
ust decide (1) whether section 4979A(a) imposes an excise tax on
petitioner for its taxable year 2005 and (2) if so, whether the period of limitations under section 4979A(e)(2)(D) has expired for assessing that tax for that year.
We turn first to whether section 4979A(a) imposes an excise tax on
petitioner for its taxa…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
ar or the appraiser's projected revenues for the current Federal income tax year, unless, in its sole discretion, the Department determines otherwise. (j) A
qualified independent fiduciary
IRCRegulationsSep 13, 2021
… 54.9801-2 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9802-3T, 54.9802-4, 54.9811-1, 54.9812-1, 54.9815-1251, 54.9815-2704, 54.9815-2705, 54.9815-2708, 54.9815-2711, 54.9815-2712, 54.9815-2713, 54.9815-2713A, 54.9815-2714, 54.9815-2715, 54.9815-2715A1, 54.9815-2715A2, 54.9815-2715A3, 54.9815-2719, 54.9815-2715A, 54.98…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
payroll records would not provide the IRS with useful information and would also involve substantial burdens for taxpayers to report such information. Comments are requested on the requirements in the proposed regulations, including specifically, whether there are less burdensome alternatives that ensure the IRS has su…
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024related by meaning
The commenter stated that requiring reporting of the sum of the relevant bases could actually lead the IRS away from identifying abusive transactions. The Treasury Department and the IRS conclude that this comment is not persuasive and decline to make the changes that it advocates. The purpose of these regulations is t…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
property and withholding agents that are required to withhold tax on certain dispositions of, and distributions with respect to, such property.
DATES: Written or electronic comments and requests for a public hearing must be received by September 5, 2019.
ADDRESSES:
Send submissions to: CC:PA:LPD:PR (REG-109826-17), Int…
86 FR 36872 — Requirements Related to Surprise Billing; Part I IRCFinal Rules (FR)Jul 13, 2021
… 54.9801-2 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9802-3T, 54.9802-4, 54.9811-1, 54.9812-1, 54.9815-1251, 54.9815-2704, 54.9815-2705, 54.9815-2708, 54.9815-2711, 54.9815-2712, 54.9815-2713, 54.9815-2713A, 54.9815-2714, 54.9815-2715, 54.9815-2715A1, 54.9815-2715A2, 54.9815-2715A3, 54.9815-2719, 54.9815-2715A, 54.98…
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…