Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 1.987-3T (not yet in the library — opens the official source)
39 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 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…
  4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    …( 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…
  5. 75 FR 42605 — Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; …
    IRCFinal Rules (FR)Jul 22, 2010related by meaning
    …rto Rico Reporting and recordkeeping requirements Surety bonds Tobacco Virgin Islands Warehouses 27 CFR Part 44 Aircraft Armed Forces Cigars and cigarettes Claims Customs duties and inspection Excise taxes Exports Foreign trade zones Labeling Packaging and containers Reporting and recordkeeping requirements Surety bond…
  6. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  7. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  8. 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
  9. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  10. 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.…
  11. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  12. 88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya
    IRCFinal Rules (FR)Feb 23, 2023related 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…
  13. 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…
  14. 81 FR 13721 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From the Republic of Colombia
    IRCFinal Rules (FR)Mar 15, 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…
  15. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  16. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026related by meaning
    ic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F…
  17. Treas. Reg. § 1.411(a)-4T(b) — Forfeitures, suspensions, etc. (temporary).
    IRCRegulationsSep 9, 2016related by meaning
    (b) (b) [Reserved]
  18. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    have modified some parts of the 1968 regulations and would have left some parts of the 1968 regulations intact, the 1993 temporary regulations were a comprehensive set of regulations replacing the 1968 regulations in their ent irety. See T.D. 8552, 59 Fed. Reg. 34972 (July 8, 1994) (preamble to final 1994 regulations)…
  19. 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…
  20. Treas. Reg. § 54.9825-6T(c) — Required information (temporary).
    IRCRegulationsDec 23, 2021related by meaning
    (c) (c) Applicability date. The provisions of this section are applicable beginning December 27, 2021.