89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit IRCFinal Rules (FR)Dec 11, 2024
BUs; definition of a transfer and related rules.
1.987-3
Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
1.987-5
Recognition of section 987 gain or loss.
1.987-6
Character and source of section…
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
items transferred from a section 987 QBU to its owner. Section 1.987-6 provides rules regarding the character and source of section 987 gain or loss. Section 1.987-7A provides rules regarding partnerships (other than section 987 aggregate partnerships) and S corporations that own section 987 QBUs and their partners and…
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…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…(
TMA IV).
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9.
88 FR 65888 (Sept. 26, 2023).
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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…
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]
50 T.C. 771 — New England Tank Industries, Inc. v. Commissioner IRCCourt RulingsAug 26, 1968related by meaning
; Stevens Pass, Inc., 48 T.C. 532, 541 (1967); cf. Westinghouse Broadcasting Co., supra; but see fn. 7, supra.
Decision will be entered under Bule 50. Sec. 416 was reenacted without significant change by Pub. L. 85-861, 85th Cong., 2d Sess. (1958), 72 Stat. 1458, and is set forth as follows in 10 U.S.C. sec. 2388:
Sec.…
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
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]
IRCRegulationsSep 9, 2016related by meaning
(b) (b) [Reserved]
86 FR 55756 — Requirements Related to Surprise Billing; Part II IRCProposed Rules (FR)Proposed Oct 7, 2021related by meaning
4.9815-2719T(a), (c), (d), and (g) published elsewhere in this issue of the
Federal Register
].
Par. 3. Section 54.9816-1 is added to read as follows: [The text of proposed § 54.9816-1 is the same as the text of § 54.9816-1T published elsewhere in this issue of the
Federal Register
].
Par. 4. Section 54.9816-2(a) and (…
IRCFinal Rules (FR)Dec 12, 2016related by meaning
2016-0065; CBP Dec. No. 16-25]
RIN 1515-AE16
AGENCY:
U.S. Customs and Border Protection, HDS; Department of the Treasury.
ACTION:
Final rule.
SUMMARY: This document adopts as a final rule, with changes, proposed amendments to the U.S. Customs and Border Protection (CBP) regulations reflecting that official notice of li…
T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua… IRCTreasury DecisionsMar 7, 2016related by meaning
…resses listed in regulations under sections 897 and 1445. Specifically, these regulations modify 26 CFR 1.897–2, 26 CFR 1.897–3, 26 CFR 1.1445–1, 26 CFR 1.1445–2, 26 CFR 1.1445–3, 26 CFR 1.1445–4, 26 CFR 1.1445–5, 26 CFR 1.1445–6, and 26 CFR 1.1445–11T.
T.D. 9752 T.D. 9752
These regulations provide guidance regarding t…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) -(c) [Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
IRCRegulationsDec 30, 2016related by meaning
(b) (b) [Reserved]
IRCFinal Rules (FR)Dec 18, 2024related by meaning
…itation
12.
Id.
3105(f)(4)(B).
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13.
See 80 FR 80260-61.
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14.
31 CFR 353.88.
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15.
31 CFR 353.39, 31 CFR 360.39.
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16.
31 U.S.C. 3105(f)(2).
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17.
31 CFR 323.2.
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18.
85 FR 11776, (Feb. 27, 2020). Fiscal Service intends t…
IRCRegulationsDec 23, 2021related by meaning
(c) (c) Applicability date. The provisions of this section are applicable beginning December 27, 2021.