88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…he reasons stated in the preamble, the Department of Health and Human Services proposes to amend 45 CFR part 149 as set forth below:
PART 149—SURPRISE BILLING AND TRANSPARENCY REQUIREMENTS
18. The authority citation for part 149 continues to read as follows:
Authority:
42 U.S.C. 300gg-92 and 300gg-111 through 300gg-139…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2017); 12 CFR part 252, subparts G and P. The TLAC rule's TLAC and long-term debt requirements took effect on January 1, 2019.
Back to Citation
12.
See 12 CFR 252.62 and 252.63; 12 CFR 252.162 and 252.165. The requirements applicable under the TLAC rule to covered BHCs and covered IHCs are similar but not identical.…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
…VICES
For the reasons stated in the preamble, the Department of Health and Human Services amends 45 CFR part 149 as set forth below:
PART 149—SURPRISE BILLING AND TRANSPARENCY REQUIREMENTS
15. The authority citation for part 149 continues to read as follows:
( printed page 34070)
Authority:
42 U.S.C. 300gg-92 and 300gg…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
posed amendments to 45 CFR 150.205(e)(2) would correct a typographical error which incorrectly referenced in 45 CFR 148.120 instead of 45 CFR 148.210. 6. Notice to the State (45 CFR 150.211)
84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui… IRCProposed Rules (FR)Proposed May 24, 2019
…rement for global systemically important banks issued by the BCBS, as updated from time to time. 12 CFR 252.2.
Back to Citation
70.
See 12 CFR 252.82(b) (definition of “covered entity” with regard to restrictions on qualified financial contracts); 12 CFR 252.160 (definition of “covered IHC” with regard to total loss-…
IRCCourt RulingsDec 11, 1997
tment. Sec. 163(d)(3)(A).
In general, interest expense on a debt is allocated in the
same manner as the debt to which such interest expense relates is allocated. Debt is allocated by tracing disbursements of the
debt proceeds to specific expenditures. Sec. 1.163-8T(a)(3),
Temporary Income Tax Regs., 52 Fed. Reg. 24999 …
84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCProposed Rules (FR)Proposed Apr 8, 2019
…ecured debt instrument that is:
(1) Issued by a global systemically important BHC, as defined in 12 CFR 217.2, and that is an eligible debt security, as defined in 12 CFR 252.61, or that is
pari passu
or subordinated to any eligible debt security issued by the global systemically important BHC; or
(2) Issued by a Cover…
IRCCourt RulingsFeb 22, 1989
…the legislative history for petitioners’ contention that the Congress intended, in enacting section 252 of TEFRA, to treat qualified State judicial plans like other ineligible plans in section 457(e)(2). However, the legislative history also supports respondent’s position that the statute means what it says; i.e., that…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021★ strong match
r exercise of control and shall be subject to the revocation of certification under paragraph (e)(6)(ii) of this section.
(4)
Period of certification. Subject to paragraphs (e)(5) and (6) of this section, each certification (including a recertification) of a certified IDR entity under the process described in paragraph…
IRCCourt RulingsMar 31, 2005
interest is excluded from the
definition of personal interest and thus is deductible under
section 163(a). See sec. 163(h)(2)(D). Qualified residence interest is any interest which is paid or accrued during the
taxable year on acquisition indebtedness or home equity
indebtedness. See sec. 163(h)(3)(A). Acquisition ind…
IRCProposed Rules (FR)Proposed Oct 14, 2016related by meaning
es to amend paragraph (d)(2) of section 159.12 to state that, if the port director finds good cause, notice of extension will be posted on
www.cbp.gov and a courtesy notice will be sent through a CBP-authorized electronic system. CBP further proposes to amend paragraph (f)(1) of section 159.12 by removing the word “bul…
T.C. Memo. 2026-68 — Malibu Valley Land, LLC, Spectrum Development, Inc., Tax Matters Partner v. Commissioner IRCCourt RulingsAug 17, 2026
…umed by MVL , which it later satisfied, including
accrued interest .
A. Statutory Framework
Section 163( a ) allows a deduction for interest paid or accrued
within the taxable year on inde btedness. For noncorporate taxpayers,
however, section 163(h)(1) disallows a deduction for personal interest.
Personal interest doe…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCFinal Rules (FR)Aug 17, 2011related by meaning
…y contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the…
77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 28, 2012related by meaning
…numerical order to the table to read as follows:
§ 602.101
OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where identified and described
Current OMB Control No.
* * * * *
1.509(a)-4
1545-2157
* * * * *
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
Approved…
IRCFinal Rules (FR)Dec 12, 2016related by meaning
…y contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the…
50 T.C. 771 — New England Tank Industries, Inc. v. Commissioner IRCCourt RulingsAug 26, 1968related by meaning
; Stevens Pass, Inc., 48 T.C. 532, 541 (1967); cf. Westinghouse Broadcasting Co., supra; but see fn. 7, supra.
Decision will be entered under Bule 50. Sec. 416 was reenacted without significant change by Pub. L. 85-861, 85th Cong., 2d Sess. (1958), 72 Stat. 1458, and is set forth as follows in 10 U.S.C. sec. 2388:
Sec.…
IRCCourt RulingsFeb 18, 1981
… expenditures and, therefore, no part of such payments represents deductible interest under section 163. We hold that petitioner is not entitled to the claimed interest expense deduction for 1974. This Court and other courts have held that no part of the payments made pursuant to a private annuity agreement for the pur…
IRCCourt RulingsDec 20, 2001
marize the pertinent
law.
Section 163(a) generally allows a deduction for all interest
paid or accrued during the taxable year on indebtedness. In the case of a taxpayer other than a corporation, section 163(h)
generally disallows any deduction for “personal interest”. The
term “personal interest” is defined to mean an…
86 FR 55756 — Requirements Related to Surprise Billing; Part II IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
4.9815-2719T(a), (c), (d), and (g) published elsewhere in this issue of the
Federal Register
].
Par. 3. Section 54.9816-1 is added to read as follows: [The text of proposed § 54.9816-1 is the same as the text of § 54.9816-1T published elsewhere in this issue of the
Federal Register
].
Par. 4. Section 54.9816-2(a) and (…