91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
modifications made to the extension of time periods for extenuating circumstances at 26 CFR 54.9816-8(g), 29 CFR 2590.716-8(g), and 45 CFR 149.510(g). The Departments are finalizing as proposed the applicability date for the provisions, as finalized, governing the authority to continue negotiations or withdraw at 26 CF…
IRCCourt RulingsFeb 14, 1996
…936 F.2d 736 (2d. Cir. 1991). Having so held, we turn to the merits of petitioners' motion.
Section 7430 provides that, in any court proceeding brought
by or against the United States, the "prevailing party" may be
awarded reasonable litigation costs. Sec. 7430(a). To qualify
as a "prevailing party" for purposes of sec…
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
…ommence a market conduct examination and is standard industry practice. HHS also proposes to add 45 CFR 150.313(f) to generally describe the documentation collection and the initial directive for the responsible entity to submit the information that CMS identifies as relevant for the examination, the time frame for the…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…(
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…
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
…, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
IRCCourt RulingsAug 25, 1997
…m opinion.
3
Respondent concedes: (1) Petitioners exhausted their
administrative remedies, see sec. 7430(b)(1); (2) petitioners did not unreasonably protract the court proceeding, see sec.
7430(b)(4); (3) petitioners substantially prevailed in the court
proceeding, see sec. 7430(c)(4)(A)(ii); and (4) petitioners
satisf…
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
kerosene, which has been dyed as provided in section 4082(a); and
(4) The taxpayer meets the reporting requirements of paragraph (e) of this section. (e) Reporting requirements--(1) In general. A taxpayer must file a report with respect to the tax described in paragraph (d)(2) of this section that is in substantially …
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
…he Treasury Department participated in the development of these regulations.
List of Subjects in 26 CFR Part 301
Administrative practice and procedure
Alimony
Bankruptcy
Child support
Continental shelf
Courts
Crime
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Investigations
Law enforcement
Oil pol…
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022★ strong match
…ns in the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 301
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as foll…
IRCCourt RulingsJun 25, 2012
…he
Tax Court and the IRS in connection with the proceeding. See sec. 7430(c)(1),
(2), and (3); sec. 301.7430-4(b)(1), Proced. & Admin. Regs.
Generally, a taxpayer is the prevailing party if (1) the taxpayer substantially
prevailed with respect to the amount in controversy or the most significant issue or
set of issues,…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021
…graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
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…
IRCCourt RulingsApr 14, 2005related by meaning
ontracts with the agencies.
Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to
furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by
law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004)
permits an agency to provide facilities to a c…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize 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…
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…
IRCCourt RulingsFeb 6, 1992
…him within the Internal Revenue Service. In interpreting this statute, the Secretary issued section 301.7430-l(b)(l)(i)(B), Proced. and Admin. Regs., that stated that a taxpayer has not exhausted administrative remedies unless he agrees to extend the period of limitations for assessment of tax pursuant to section 6501(…
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 (…
76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Aug 22, 2011
…sen of the Office of Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 301
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as follows:
( printed page 52261)
PART 301—PROCEDURE AND ADMI…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
…le on July 6, 2007.
§ 54.6011-1T
[Amended]
Par. 10. Section § 54.6011-1T(c) & (d) are removed.
PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 12. Section 301.6011(g)-1 is added to read as follows:
§ 301.6011…