76 FR 49570 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Aug 10, 2011
…ining the present value of remainder interests in a charitable remainder unitrust as defined in § 1.664-3. (iii) Internal Revenue Service Publication 1459, “Actuarial Valuations Version 3C” (2009). This publication includes tables for computing depreciation adjustment factors. See § 1.170A-12.
(d)
Effective/applicabili…
88 FR 37424 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCFinal Rules (FR)Jun 7, 2023
est rates, the citations to regulatory sections in 26 CFR parts 1, 20, and 25, textual materials, and tables to use for the various valuation periods. Cross Reference to Regulation Sections for Purposes of Section 642
Valuation period
Interest rate
Part 1 section
Table
Valuation, in general
1.642(c)-6
before 01/01/52…
87 FR 26806 — Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRCProposed Rules (FR)Proposed May 5, 2022
…e fair market value of a remainder interest in a charitable remainder unitrust (as described in § 1.664-3) for transfers for which the valuation date is on or after [applicability date of the Treasury decision adopting these regulations as final regulations], is its present value determined under paragraph (e) of this …
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
uitous transfers described in section 664(d)(1)(C) may be paid to or for the use of any person other than an organization described in section 170(c); (C) Whose remainder interest, following the termination of the payments described in section 664(d)(1)(A), is to be transferred to, or for the use of, an organization de…
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…
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…
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…
75 FR 44656 — Registration of Mortgage Loan Originators IRCFinal Rules (FR)Jul 28, 2010related by meaning
tor is State licensed or Federally registered. SRR and CSBS will institute security protocols to protect the privacy and security of such information. The Agencies adopt § __.103(d)(2) as proposed, with the following conforming and clarifying changes. First, we have removed pending disciplinary and enforcement actions …
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
identification number of the previously-owned clean vehicle.
(g)
Taxpayer reliance on manufacturer certifications and periodic written reports to IRS. A taxpayer who acquires a previously-owned clean vehicle in a qualified sale and places it in service may rely on the manufacturer's certification concerning the manufac…
IRCCourt RulingsSep 28, 2022
…ause CRTs are exempt from income tax,
appreciated property can be sold by the trust tax free. See § 664(c)(1);
Treas. Reg. § 1.664-1(a)(1)(i). Howe ver, notwithstanding a CRT’s tax -
exempt status, the income earned by the trust is taxable to its inco me
beneficiaries upon distribution. See Alpha I, L.P. v. United Stat…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) -(c) [Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015related by meaning
…n reasonably relied in good faith on the written advice in accordance with the requirements of § 1.6664-4(c)(1) of this ( printed page 57716)
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
IRCRegulationsJul 26, 2016related by meaning
(ii)(3) (3)
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…