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 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
…ommence a market conduct examination and is standard industry practice. HHS also proposes to add 45 CFR 150.313(f) to generally describe the documentation collection and the initial directive for the responsible entity to submit the information that CMS identifies as relevant for the examination, the time frame for the…
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…
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
esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
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
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
Back to Citation
170.
29 CFR 2520.102-2(a).
Back to Citation
171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
Back to Citation
172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
IRCRegulationsSep 9, 2016related by meaning
(c)(3) (3) Establishment of industry categories. The Commissioner shall, by revenue procedure or other guidance of general applicability, establish industry categories for purposes of this paragraph (c).
IRCProposed Rules (FR)Proposed May 13, 2026★ strong match
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…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013
…4. Except as provided in paragraphs (d)(2) and (d)(3) of this section, § 1.165-2 as contained in 26 CFR part 1 edition revised as of April 1, 2011, applies to taxable years beginning before January 1, 2014.
(2)
Early application of § 1.165-2(c).
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
sheet exposures.
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3.
See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC).
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4.
See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC).
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5.
See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
IRCFinal Rules (FR)Aug 17, 2011related by meaning
is chapter. This notice will serve as an informal, courtesy notice and not as a direct, formal, and decisive notice of liquidation.
§ 159.11
[Amended] 3. In § 159.11, paragraph (a) is amended in the last sentence, by removing the words “on CBP Form 4333-A”.
§ 159.12
[Amended]
4. In § 159.12:
a. Paragraph (f)(1) is amen…
IRCPrivate Letter RulingsDec 20, 2013
…t that amount was excludable from gross income under this subtitle or prior income tax law.
Section 165(a) provides that there shall be allowed as a deduction any loss
sustained during the taxable year and not compensated by insurance or otherwise.
Section 165(f) provides that losses fr om the sales or exchanges of cap…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
81 FR 8446 — Requirements for Type I and Type III Supporting Organizations IRCProposed Rules (FR)Proposed Feb 19, 2016related by meaning
these rules as final or temporary regulations is published in the
Federal Register
.
John Dalrymple,
Deputy Commissioner for Services and Enforcement. [FR Doc. 2016-02858 Filed 2-18-16; 8:45 am]
BILLING CODE 4830-01-P
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024
165.71
220,891
Self-funded plans with more than 500 participants that will conduct the comparative analysis themselves
709
1
6.5
4,609
165.71
763,757 Self-funded plans with more than 500 participants that will receive generic comparative analyses from TPAs or service providers, and will then customize it
4,076
1
6.5
2…
IRCCourt RulingsFeb 9, 2023
…ian legal restrictions should be taken into account, the
minimum section 48 2 adjustment should be $165,783. See supra part
16. Although paragraph 129 says the minimum section 482 adjustment
was $165,783, and therefore does not technically limit respondent’s
claim ing that the section 482 adjustment should be more than…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner IRCCourt RulingsJul 15, 2026
sioner, No. 31104-21, 165 T.C., slip op. at 4 – 5
(Dec. 15, 2025), we concluded that the holding in Silver Moss applies to
accuracy-related penalties. In both Silver Moss and Riddle Aggregates, the partnerships were
subject to the audit and litigation procedures of TEFRA. See Riddle
Aggregates, 165 T.C. , slip op. at 2…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]