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1. 91 FR 33900 — Federal Independent Dispute Resolution Operations
   IRCFinal Rules (FR)Jun 4, 2026★ strong match
   …ormation related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subparts E and F. (b) 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 gi…
2. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
3. 81 FR 89375 — Electronic Notice of Liquidation
   IRCFinal Rules (FR)Dec 12, 2016related by meaning
   …g Authority This document is being issued in accordance with § 0.1(a)(1) of the CBP Regulations (19 CFR 0.1(a)(1)) pertaining to the authority of the Secretary of the Treasury (or his/her delegate) to approve regulations related to certain customs revenue functions. List of Subjects 19 CFR Part 159 Antidumping Counterv…
4. 111 T.C. No. 15 — John F. Romann v. Commissioner
   IRCCourt RulingsNov 4, 1998
   …, it would appear that the Secretary, in writing the remedial mechanism(s) available under I.R.C. 1.7476(a), [sic] would have been mindful of paragraph (b) above, and so worded Section 1.7476(b)(4) [sic] of the Income Tax Regulations to insure that all present employees covered by a Collective Bargaining Agreement purs…
5. 81 FR 71019 — Electronic Notice of Liquidation
   IRCProposed Rules (FR)Proposed Oct 14, 2016related by meaning
   es to amend paragraph (d)(2) of section 159.12 to state that, if the port director finds good cause, notice of extension will be posted on www.cbp.gov and a courtesy notice will be sent through a CBP-authorized electronic system. CBP further proposes to amend paragraph (f)(1) of section 159.12 by removing the word “bul…
6. 67 T.C. 29 — Federal Land Bank Asso. v. Commissioner
   IRCCourt RulingsOct 6, 1976
   …concept introduced by section 3001 of ERISA is not essential to all controversies involving section 7476 but only some of them. To support their contention, they note that section 7476 is part of the Internal Revenue Code while section 3001 is part of ERISA. But that is not the total picture. Section 7476 was specifica…
7. 76 FR 50883 — U.S. Customs and Border Protection
   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…
8. 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…
9. 71 T.C. 32; 1 Employee Benefits Cas. (BNA) 2040 — Thompson v. Commissioner
   IRCCourt RulingsOct 12, 1978
   Section 7476(b) expressly places five limitations or conditions on the exercise of the jurisdiction generally conferred by section 7476(a). See Prince Corp. v. Commissioner, 67 T.C. 318, 322-324 (1976); see generally H. Rept. 93-807 (1974), 1974-3 C.B. (Supp.) *35 236, 241, 340-345; S. Rept. 93-383 (1973), 1974-3 C.B. …
10. 88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    …) of Executive Order 12866. Signing Authority This regulation is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the Secretary of the Treasury's authority (or that of his/her delegate) to approve regulations related to customs revenue functions. Troy A. Miller, the Acting Commissioner of CBP, having rev…
11. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
12. Treas. Reg. § 54.9816-3(b) — Definitions.
    IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
13. 88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    …) of Executive Order 12866. Signing Authority This regulation is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the Secretary of the Treasury's authority (or that of his/her delegate) to approve regulations related to customs revenue functions. Troy A. Miller, the Acting Commissioner of CBP, having rev…
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. § 1.411(d)-5 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
16. 87 FR 34775 — Extension of Import Restrictions Imposed on Certain Archaeological Artifacts and Ethnological Material From Peru
    IRCFinal Rules (FR)Jun 8, 2022related by meaning
    …y contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the…
17. 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…
18. Treas. Reg. § 1.410(b)-1 — [Reserved]
    IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
19. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    IRCCourt RulingsDec 2, 1981
    …ot qualified” and, thus, that notice constitutes a "notice of determination” as required by section 7476(a)(1). Alternatively, petitioner argues that if the statutory notice of deficiency does not constitute a "notice of determination,” then respondent has failed to make a determination and petitioner is still entitled…
20. 81 FR 84458 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material From Greece
    IRCFinal Rules (FR)Nov 23, 2016related by meaning
    …y contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the…