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Go to Treas. Reg. § 301.7705-2T (not yet in the library — opens the official source)
83 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023★ strong match
    …b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f), 53.6011-1(e), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g), 301.6011-3(f), 301.6011-5(f), 301.6011-10(c), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6033-4(d), 301.6037-2(f), 301.6057-3(f), 301.…
  2. 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…
  3. 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 …
  4. 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…
  5. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011★ strong match
    nt 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 Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  6. 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…
  7. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  8. 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.…
  9. PLR 201446036 — Roth IRA
    IRCPrivate Letter RulingsNov 14, 2014
    …s sufficient to effect the recharacterization, and (3) the trustee must make the transfer. Sections 301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in general, provide guidance concerning requests for relief submitted to the Service on or after December 31, 1997. Section 301.9100-1(c) provides that the C…
  10. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  11. 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 period prescribed by section 6511 of the Code for filing a refund claim for the section 4081 tax paid with respect to the fuel. Applicability Date The temporary regulations under § 48.6435-1T apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). The temporary regul…
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  14. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    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…
  15. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  16. Treas. Reg. § 1.401(m)-3(h) — Safe harbor requirements.
    IRCRegulationsSep 23, 2019related by meaning
    (h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment. (h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2). (h2)(2)(i) (i…
  17. 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…
  18. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  19. 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, 2010★ strong match
    …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…
  20. T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec…
    IRCTreasury DecisionsAug 12, 2024related by meaning
    …existing final regulations are restated without change to satisfy Federal Register requirements. 26 CFR 1.401(a)(9)-0 through 26 CFR 1.401(a)(9)-9; 26 CFR 1.402(c)-2; 26 CFR 1.403(b)-6; 26 CFR 1.457-6; 26 CFR 1.408-8; 26 CFR 54.4974-1 INCOME TAX REG-102161-23, page 502. This document contains proposed regulations that …