91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
(2)(ii)(A)(
7) through (
13), and 45 CFR 149.510(b)(2)(ii)(A)(
7) through (
13), but redesignating them as 26 CFR 54.9816-8(b)(2)(ii)(A)(
8) through ( 14), 29 CFR 2590.716-8(b)(2)(ii)(A)(
8) through (
14), and 45 CFR 149.510(b)(2)(ii)(A)(
8) through (
14). At redesignated 26 CFR 54.9816-8(b)(2)(ii)(A)(
11), 29 CFR 2590…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
bulance services receiving reimbursements sooner.
b. Information To Be Shared About the QPA (26 CFR 54.9816-6T, 29 CFR 2590.716-6, and 45 CFR 149.140) These proposed rules would revise 26 CFR 54.9816-6T(d), 29 CFR 2590.716-6(d), and 45 CFR 149.140(d) to specify that plans and issuers must disclose the QPA and certain i…
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023★ strong match
…ply only to the carbon capture equipment. To satisfy the Prevailing Wage Requirements under section 45Q(h)(3)(A), the attributable taxpayer described in section 45Q(f)(3)(A) and § 1.45Q-1(h)(1) must ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcontractor in: (i) the constructi…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023★ strong match
e, and abuse.
f. Effect of Final Determination of Noncompliance—26 CFR 54.9812-1(c)(4)(vii), 29 CFR 2590.712(c)(4)(vii), and 45 CFR 146.136(c)(4)(vii) The Departments propose to add language to these proposed rules specifying that, if a plan or issuer receives a final determination from the relevant Secretary that it i…
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
ns, a QFPF could
( printed page 80043)
invest in USRPIs with non-QFPFs through a partnership and still qualify for the exemption under section 897(l). Comments received in response to the proposed regulations similarly requested that the final regulations allow a de minimis exception for the ownership of a QCE by other…
IRCRegulationsSep 9, 2016related by meaning
ine of business are determined by applying § 1.414(r)-7 to the employees taken into account under this paragraph (g)(6). An employee is treated as a highly compensated employee for purposes of this paragraph (g) if the employee is treated as a highly compensated employee for purposes of applying section 410(b) on any t…
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…
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…
IRCFinal Rules (FR)Jul 19, 2024related by meaning
of this section after the date of the rollover or conversion.
(iv)
Certain contract features permitted for QLACs
—(A)
Participating annuity contract. An annuity contract does not fail to satisfy the requirement of paragraph (q)(1)(vii) of this section merely because it provides for the payment of dividends described i…
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…
IRCFinal Rules (FR)Aug 26, 2022★ strong match
…ccordingly, the Treasury Department and the IRS adopts as final the temporary regulations adding 26 CFR 54.9816-6T and 54.9817-2T, published at 86 FR 36872 (July 13, 2021), and 26 CFR 54.9816-8T, published at 86 FR 55980 (October 7, 2021), with the following changes to 26 CFR part 54:
PART 54—PENSION EXCISE TAXES
1. Th…
IRCRegulationsNov 22, 2024related by meaning
(f) (f) Rule of construction. Nothing in this section or § 54.9812-1 shall be construed to prevent the Secretary from acting within the scope of existing authorities to address violations of § 54.9812-1 or this section.
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.
Back to Citation
3.
See 12 CFR 3.22(c)(1) (OCC); 12 CFR 217.22(c)(1) (Board); and 12 CFR 324.22(c)(1) (FDIC).
Back to Citation
4.
See 12 CFR 3.22(c)(2) (OCC); 12 CFR 217.22(c)(2) (Board); and 12 CFR 324.22(c)(2) (FDIC).
Back to Citation
5.
See 12 CFR 3.22(c)(3) through (5) (OCC); 12 CFR 217.22(c)…
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, 2024
…esources, Etc.—The application of the beginning of construction requirement under § 45.
(6) Section 45Q.—Credit for Carbon Oxide Sequestration.—The application of the beginning of construction requirement under § 45Q.
(7) Section 45Q.—Credit for Carbon Oxide Sequestration.—The allocation by a partnership of the § 45Q c…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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).
Back to Citation
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…
Notice 2017-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-m… IRCNoticesMay 30, 2017
…FA).
INCOME TAX
Notice 2017–32 Notice 2017–32
Credit for Carbon Dioxide Sequestration; 2017 Section 45Q Inflation Adjustment Factor. This notice publishes the inflation adjustment factor for the carbon dioxide (CO2) sequestration credit under § 45Q for calendar year 2017. Generally, § 45Q allows a credit for the amount…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]