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Go to 45 C.F.R. § 150.219 (not yet in the library — opens the official source)
79 documents · 0.43sAllIRCERISAPBGCJoint Board
  1. 86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
    IRCProposed Rules (FR)Proposed Sep 16, 2021★ strong match
    …Most of these requirements regarding hearings, insofar as they apply to hearings conducted under 45 CFR part 150, subpart E, are codified in various sections of 45 CFR part 150, subpart D; and in these proposed rules HHS is additionally proposing amendments to 45 CFR 150.401, 150.405, 150.417, 150.445, and 150.455 to c…
  2. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
    9.530. * * * * * (2) In a timely manner upon the request of the provider, facility, or provider of air ambulance services: * * * * * (h) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
  3. U.S. Tax Court — William H. & Sandra G. Flank v. Commissioner
    IRCCourt RulingsAug 29, 2006
    …certain limitations , a taxpayer is , entitled to deduct the amounts contributed to an IRA . Stec . 219(a ) . The deduction ; however, may not exceed the lesser of ; (1) the deductible amount or (2) an amount equal to the compensation includable in the taxpayer ' s gross income for such taxable year . Sec . 219 ( b)(1)…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. T.C. Summary Opinion 2013-8 — Michelle Amy McKinnon v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    …er is entitled to deduct amounts that the taxpayer contributed to an IRA for the taxable year. Sec. 219(a). The deduction may not exceed the lesser of: (1) the deductible amount; or (2) an amount equal to 3The $5,000 IRA contribution made on April 14, 2009, was attributed to tax year 2008 in accordance with sec. 219(f)…
  13. T.C. Summary Opinion 2012-9 — Kangsheng Zhu & Lanping Zhang v. Commissioner
    IRCCourt RulingsJan 26, 2012
    …008, $5,000 was generally the largest allowable deductible amount for contributions to an IRA. Sec. 219(b)(5)(A). An additional $1,000 IRA contribution deduction was available as a "catch-up contribution" for individuals 50 or older. Sec. 219(b)(5)(B)(ii). The deductible amount allowed under section 219(a) and (b) may …
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. T.C. Memo. 1997-487 — Richard Walter Drake v. Commissioner
    IRCCourt RulingsOct 28, 1997
    …ts pension plan. Based on the scant evidence in the record, we find that petitioner has 12 4 Sec. 1.219-1(b)(2), Income Tax Regs., was published in 1980 prior to the enactment in 1986 of sec. 219(g), allowing a deduction to active participants in certain circumstances. failed to establish that he was not an active part…
  16. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 143 T.C. No. 5 — Parimal H. Shankar & Malti S. Trivedi v. Commissioner
    IRCCourt RulingsAug 26, 2014
    …e $11,000 petitioners contributed is in excess of the amount allowed for such deductions by section 219(g) ("Limitation on deduction for active participants in certain pension plans."), described supra. At trial, Mr. Shankar did not dispute the application of section 219(g); he argued only that it is unconstitutional. …
  19. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]