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1. 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…
2. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   …endar year. In accordance with section 3101 of the TFA, these proposed regulations would amend §§ 1.6033-4 and 301.6033-4 to replace the term “magnetic media” with “in electronic form.” These proposed regulations would also amend § 301.6033-4 to remove any references to thresholds that establish a requirement to file e…
3. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023★ strong match
   …s required to be filed for taxable years ending on or after December 31, 2023. Par. 29. Section 301.6033-4 is revised to read as follows: § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033. (a) Returns by organizations required to file returns under …
4. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
   IRCFinal Rules (FR)Jul 6, 2010★ strong match
   …numerical order to the table to read as follows: § 602.101 OMB Control Numbers. * * * * * (b) * * * CFR part or section where identified and described Current OMB Control No.   *    *    *    *    * 301.6011(g)-1 1545-2079   *    *    *    *    * Steven T. Miller, Deputy Commissioner for Services and Enforcement. Appro…
5. 91 FR 33900 — Federal Independent Dispute Resolution Operations
   IRCFinal Rules (FR)Jun 4, 2026
   mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
6. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
   IRCFinal Rules (FR)Sep 19, 2013related by meaning
   …the table in numerical order to read as follows: § 602.101 OMB Control numbers. * * * * * (b) * * * CFR part or section where Identified and described Current OMB control No.   *    *    *    *    * 1.263(a)-1 1545-2248 1.263(a)-3 1545-2248   *    *    *    *    * ( printed page 57747) Beth Tucker, Deputy Commissioner …
7. 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…
8. 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…
9. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
   IRCRegulationsDec 30, 2016related by meaning
   (a) (a) In general. [Reserved]
10. Treas. Reg. § 54.9816-3(b) — Definitions.
    IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
11. Treas. Reg. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
12. Treas. Reg. § 1.410(b)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
13. 125 T.C. No. 5 — 100 Oak Street Corporation v. Commissioner
    IRCCourt RulingsSep 15, 2005
    …ismiss. The hearing was held on November 29, 2004, in San Francisco, California. Discussion Section 6033(a)(1) requires an organization exempt from taxation under section 501(a) to file."an annual return, stating specifically the ite s of gross income, receipts, and disbursements, and such other information * * * as th…
14. 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
    …the Federal Register add § 48.6435-1T to the Manufacturers and Retailers Excise Tax Regulations (26 CFR part 48). The temporary regulations relate to the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, the temporary regulations provide guidance a…
15. Treas. Reg. § 1.410(a)-3T(a) — Minimum age and service conditions (temporary).
    IRCRegulationsSep 9, 2016related by meaning
    (a) (a) [Reserved]
16. 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…
17. 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
18. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
19. Treas. Reg. § 1.401-1(e) — Qualified pension, profit-sharing, and stock bonus plans.
    IRCRegulationsMay 28, 2020
    …ction 401(a) and which is exempt under section 501(a) must file a return in accordance with section 6033 and the regulations thereunder. See §§ 1.6033-1 and 1.6033-2(a)(3). In case such a trust realizes any unrelated business taxable income, as defined in section 512, such trust is also required to file a return with r…
20. Treas. Reg. § 1.404(e)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]