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
…s translated into the owner's functional currency under paragraph (c) of this section.
(ii)
Section 988 mark-to-market election
—(A) In general. A taxpayer may elect to apply the section 988 mark-to-market method of accounting described in this paragraph (b)(4)(ii) with respect to all section 988 transactions that are …
88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRCProposed Rules (FR)Proposed Nov 14, 2023
…er 26 U.S.C. 987 and 989(c).
Section 1.987-14 also issued under 26 U.S.C. 987 and 989(c).
Section 1.988-0 also issued under 26 U.S.C. 988.
Section 1.988-1 also issued under 26 U.S.C. 988 and 989(c).
Section 1.988-2 also issued under 26 U.S.C. 988.
Section 1.988-3 also issued under 26 U.S.C. 988.
Section 1.988-4 also is…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…(
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…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
ified IDR entities are required to continue to comply with the corresponding section of § 54.9816-8 in effect prior to June 4, 2026.
(i)
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 g…
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…
IRCProposed Rules (FR)Proposed Oct 14, 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…
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…
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…
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
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
… Citation
32. HHS is not proposing to incorporate a reference to market conduct examinations in 45 CFR 150.307 due to the separate regulation, 45 CFR 150.313, that addresses and details CMS's authority and processes for conducting such examinations.
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33.
The applicability of section 1128A of the SSA v…
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)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…
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…
89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
… a manner calculated to be understood by the average employee).
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26.
See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that must be provided to non-English speakers to inform them of their…
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.…
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…
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
Applicability Date
Proposed § 48.6435-1 would apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). Special Analyses
I. Regulatory Planning and Review
These proposed regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memor…
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…
IRCFinal Rules (FR)Nov 12, 2020related by meaning
… Analysis and Paperwork Burden section of this preamble.
A. Definitions
The final regulations at 26 CFR 54.9815-2715A1(a), 29 CFR 2590.715-2715A1(a), and 45 CFR 147.210(a) (paragraph (a) of the proposed regulations) set forth definitions that are applicable to the regulations at 26 CFR 54.9815-2715A2, 29 CFR 2590.715-
…
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”).
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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”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…