IRCCourt RulingsFeb 9, 2023
l under § 1.461-1(a)(4).
59 Fed. Reg. 34981.
OO. S
tipulations regarding the 1994 final regulations
Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2)
of Treas. Reg. § 1.482-1 consists of the following documents”:
● The 1992 notice of proposed rul…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
… are finalizing largely as proposed, with minor modifications to improve readability, the proposals regarding selection of the certified IDR entity at 26 CFR 54.9816-8(c)(1)(ii), 29 CFR 2590.716-8(c)(1)(ii), and 45 CFR 149.510(c)(1)(ii); 26 CFR 54.9816-8(c)(1)(iii), 29 CFR 2590.716-8(c)(1)(iii), and 45 CFR 149.510(c)(1…
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, 2024related by meaning
…e PRA, the reporting burden associated with the collection of information in §§ 1.25E-3 and 1.30D-5 regarding credit transfer elections will be reflected in the PRA Submissions associated with Revenue Procedure 2023-33. The OMB control number for Revenue Procedure 2023-33 is 1545-2311.
A Federal agency may not conduct …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… IRCTreasury DecisionsSep 2, 2003
INCOME TAX
REG-133791-02 REG-133791-02
Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsApr 2, 2024
…33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury
Department and the IRS proposed regulations with respect to section
7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 ,
2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to
petitioners’ supplemental objection, dispu…
IRCPrivate Letter RulingsMay 16, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200820009
Release Date: 5/16/2008
Index Number: 72.02-00, 72.20-00, 401.0000, 401.06-00, 402.00-00,
403.00-00, 408.06-00,
4973.00-00, 4979.00-00
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PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025
er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCPrivate Letter RulingsApr 4, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200814005
Release Date: 4/4/2008
Index Numbers: 72.02-00, 848.00-00,
7702.00-00
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ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Jul 19, 2024
n Person at Hearing for REG-103529-23.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023
er REG-104194-23 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-104194-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023
REG-112916-23 and the language “TESTIFY In Person.” For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-112916-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsOct 25, 1961
er this Act.
Exec. Order No. 10161, 15 Fed. Reg. 6105, 6106, sec. 401(a) (1950).
id. at 6106, 6107, secs. 401(c), 902(a).
Id. at 6107, sec. 902(b)(1). Id. sec. 902(b) (2).
Economic Stabilization Agency General Order 18, July 28, 1952, 17 Fed. Reg. 6925.
Economic Stabilization Agency General Order 15, April 3, 1952, 17 …