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★ strong match
ution is not a disallowed qualified conservation contribution within the meaning of proposed § 1.170A-14(j).
III. Disallowance Rule and Its Exceptions Proposed § 1.170A-14(j) would provide guidance on the general applicability of the Disallowance Rule to partnerships and S corporations. Proposed § 1.170A-14(j)(3) would…
89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024★ strong match
… 605 of the SECURE 2.0 Act nor section 170 defines the phrase “acquired any interest.” Proposed § 1.170A-14(n)(2)(ii) and (iii) defined the phrase “acquired any interest” for partnerships and S corporations, respectively. Proposed § 1.170A-14(n)(2)(iv) also clarified that, if the contributing partnership or contributin…
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018★ strong match
… 1.170A-15 through 1.170A-18 to read as follows:
§ 602.101 OMB
Control numbers.
* * * * *
(b) * * *
CFR part or section where identified and described
Current OMB control No.
1.170A-15
1545-1953
1.170A-16
1545-1953
1.170A-17
1545-1953
1.170A-18
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018★ strong match
…Control numbers.
* * * * *
(b) * * *
______________________________________________________________
CFR part or section where Current OMB
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
…bed in section 897(h), occurring before April 25, 2024,
see
§ 1.1445-2(c)(3)(i), as contained in 26 CFR part 1, revised as of April 1, 2024.
Douglas W. O'Donnell,
Deputy Commissioner.
Approved: April 2, 2024.
Aviva Aron-Dine,
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
…artment and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for par…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) -(c) [Reserved]
IRCRegulationsJul 26, 2016related by meaning
(ii)(3) (3)
IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
2. Revising the first sentences of paragraphs (f)(1) and (j)(3).
The additions and revisions to read as follows:
§1.401(m)-3 Safe harbor requirements. (a) ACP test safe harbor—(1) Section 401(m)(11) safe harbor. Matching contributions under a plan satisfy the ACP safe harbor provisions of section 401(m)(11) for a plan …
87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
… from the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follows:
PART 1—INCOME TAXES
Para…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
…rinted page 26617)
Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority cita…
IRCCode / StatuteJan 6, 2025related by meaning
(d)(6)(A) (A) such bank or similar financial institution has adopted adequate internal safeguards which assure that the provision of such ancillary service is consistent with sound banking and financial practice, as determined by Federal or State supervisory authority, and
(d)(6)(B) (B) the extent to which such ancilla…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduction under § 170(f)(2)(A). (17) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a charitable remainder trust described in § 664 that provides for annuity or unitrust …
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
…as follows:
§ 890.114
Surprise billing.
* * * * * (e) A carrier must comply with requirements of 45 CFR 149.230 with respect to an FEHB plan in the same manner as such provisions apply to a group health plan or health insurance issuer offering group or individual health insurance coverage and within the time frame set …