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
ed the proposals at 26 CFR 54.9816-8(b)(2)(ii)(A)(
8) and (
9), 29 CFR 2590.716-8(b)(2)(ii)(A)(
8) and (
9), and 45 CFR 149.510(b)(2)(ii)(A)(
8) and ( 9), requiring providers and facilities to confirm that the items and services do not qualify for the notice and consent exception, and provide a statement that the provi…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
y, or provider of air ambulance services:
(i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv)
(ii) [Reserved]
* * * * *
(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 …
REG-141075-09 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 … IRCProposed Rules (FR)Proposed Jun 18, 2012★ strong match
REG-141075-09
Notice of Proposed Rulemaking Property Transferred in Connection with the Performance of Services Under Section 83
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations relating to property transferred in connection wi…
REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… IRCProposed Rules (FR)Proposed Mar 3, 2008★ strong match
REG-139236-07
Notice of Proposed Rulemaking Measurement of Assets and Liabilities for Pension Funding Purposes
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations providing guidance on the determination of plan assets and benefit …
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026
….R.B. 2026-22 1538
2026-31 2026-23 I.R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
Prop…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026
….R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
2026-33 2026-24 I.R.B. 2026-24 1572
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
Proposed Regulations:—Continued
Article Issue…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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
2026-18 I.R.B. 2026-18 878
2026-27 2026-21 I.R.B. 2026-21 1502
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
REG-112829-25 2026-05 I.R.B. 20…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
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
….R.B. 2026-22 1538
2026-31 2026-23 I.R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
Prop…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Apr 11, 2022★ strong match
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-121508-18). 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 …
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…
PBGCRegulationsJan 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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]