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1. 89 FR 85099 — Energy Efficient Home Improvement Credit
   IRCProposed Rules (FR)Proposed Oct 25, 2024★ strong match
   …21) Secretary. The term Secretary means the Secretary of the Treasury or her delegate. (22) Section 25C credit. The term section 25C credit means the credit allowable to a taxpayer for the taxable year under section 25C(a) and the section 25C regulations. (23) Section 25C property. The term section 25C property means q…
2. T.C. Summary Opinion 2019-1 — Christopher John Totten v. Commissioner
   IRCCourt RulingsJan 29, 2019
   …operty expenditures, and (5) 30% of qualified geothermal heat pump property expenditures.2° Section 25C(a) allows the taxpayer a nonbusiness energy property credit (section 25C credit) against tax in an amount equal to 30% of the sum of the following expenditures by the taxpayer during the year: (1) the amount paid for…
3. Treas. Reg. § 1.414(r)-5(c)(3) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
   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).
4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
   …( 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. 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, 2026related by meaning
   ic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F…
6. T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
   IRCTreasury DecisionsNov 27, 2006related by meaning
   lans. * * * * * Par. 9. Section 1.7476-2 is amended by revising paragraph (c)(2) to read as follows: §1.7476-2 Notice to interested parties. * * * * * (c) * * * (2) If the notice to interested parties is delivered using an electronic medium under an electronic system that satisfies the applicable notice requirements of…
7. Treas. Reg. § 1.411(d)-5 — [Reserved]
   IRCRegulationsMar 14, 2019related by meaning
   [Reserved]
8. 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
   cility enforcement procedures in new subpart E to 45 CFR part 150. 21. General Rule Regarding the Imposition of Civil Money Penalties (45 CFR 150.501) Section 2799B-4 of the PHS Act authorizes HHS to apply a civil money penalty with respect to a provider or facility that is found to be in violation of Part E of Title X…
9. 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…
10. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    )(1) through (3) of this section, the plan or issuer will be in violation of the requirements of this section. ( printed page 34081) (c) 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 g…
11. Treas. Reg. § 54.9816-3(b) — Definitions.
    IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
12. 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
    g entity. (58) Section 331.—See section 3.01(47), above. (59) Section 332.—See section 3.01(47), above. (60) Section 351.—See section 3.01(47), above. (61) Section 355.—Distribution of Stock and Securities of a Controlled Corporation.—Whether the distribution of stock of a controlled corporation will be carried out for…
13. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
14. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    IRCCourt RulingsApr 14, 2005related by meaning
    ontracts with the agencies. Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004) permits an agency to provide facilities to a c…
15. REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part…
    IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
    D FISCAL RESPONSIBILITY ACT OF 1982 Par. 8. The authority citation for part 35 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 9. Section 35.3405-1 is amended by: (1) Revising d-35, A. (2) Removing d-36, Q&A. The revision reads as follows: §35.3405-1 Questions and answers relating to withho…
16. 79 FR 51118 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Aug 27, 2014related by meaning
    …Administration For the reasons stated in the preamble, the Department of Labor proposes to amend 29 CFR part 2590 as follows:
17. 91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction
    IRCFinal Rules (FR)Jul 9, 2026related by meaning
    lection of information ( printed page 42355) unless the collection of information displays a valid OMB control number. III. Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency to “prepare and make available for public comment an initial regulatory flexibility analysi…
18. 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…
19. Treas. Reg. § 1.410(b)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
20. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment. (h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i…