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1. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
   IRCFinal Rules (FR)Dec 29, 2022★ strong match
   paragraph (g)(11) to read as follows: § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general. * * * * * (g) * * * (11) Withholding qualified holder. A withholding qualified holder means a qualified holder (under § 1.897(l)-1(d)), and a foreign partnership all of the intere…
2. 84 FR 26605 — Exception for Interests Held by Foreign Pension Funds
   IRCProposed Rules (FR)Proposed Jun 7, 2019★ strong match
   …substantially similar to the Form W-9 to determine whether an interest holder is a U.S. person. § 1.1445-8(e). Section 323(b) of the PATH Act amended section 1445(f)(3) to provide that, for purposes of section 1445, the term “foreign person” means any person other than (A) a United States person, and (B) except as othe…
3. 89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities
   IRCFinal Rules (FR)Apr 25, 2024★ strong match
   … foreign person with respect to U.S. real property interests, and shall be subject to sections 897, 1445, and 6039C on the disposition of a U.S. real property interest except to the extent specifically otherwise provided in the regulations in this chapter issued under section 892. An international organization (as defi…
4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   …( TMA IV). Back to Citation 9.  88 FR 65888 (Sept. 26, 2023). Back to Citation 10.  86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in TMA III, see U.S. Department of Health and Human Serv…
5. 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
   ons made on or after December 18, 1980. Paragraphs (j) through (n) of this section apply to contributions made after December 29, 2022. (2) Exception. Paragraph (h)(4)(ii) of this section applies on and after June 1, 2023. Par. 3. Section 1.170A-16 is amended by: 1. In paragraph (c)(3)(iv)(F), adding the word “and” at …
6. 91 FR 33900 — Federal Independent Dispute Resolution Operations
   IRCFinal Rules (FR)Jun 4, 2026related by meaning
   …ormation related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subparts E and F. (b) Severability— (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to gi…
7. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
   IRCRegulationsDec 30, 2016related by meaning
   (a) (a) In general. [Reserved]
8. Treas. Reg. § 1.411(d)-5 — [Reserved]
   IRCRegulationsMar 14, 2019related by meaning
   [Reserved]
9. 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
   mal end. Back to Citation 5.  The proposed regulations would redesignate existing § 1.170A-16(d)(3)(viii) to § 1.170A-16(d)(3)(x). Back to Citation 6.  In other words, a charitable contribution of more than $500 but not more than $5,000, § 1.170A-16(c), a charitable contribution of more than $5,000, § 1.170A-16(d), or …
10. Treas. Reg. § 1.410(b)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
11. T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua…
    IRCTreasury DecisionsMar 7, 2016
    …resses listed in regulations under sections 897 and 1445. Specifically, these regulations modify 26 CFR 1.897–2, 26 CFR 1.897–3, 26 CFR 1.1445–1, 26 CFR 1.1445–2, 26 CFR 1.1445–3, 26 CFR 1.1445–4, 26 CFR 1.1445–5, 26 CFR 1.1445–6, and 26 CFR 1.1445–11T. T.D. 9752 T.D. 9752 These regulations provide guidance regarding t…
12. Treas. Reg. § 1.411(a)-9 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
13. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
14. Treas. Reg. § 1.404(e)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
15. Treas. Reg. § 1.404(a)-9 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
16. 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, 2026related by meaning
    Applicability Date Proposed § 48.6435-1 would apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). Special Analyses I. Regulatory Planning and Review These proposed regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memor…
17. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
18. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
19. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
20. Treas. Reg. § 1.402(e)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]