91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
The Departments are finalizing as proposed 26 CFR 54.9816-8(b)(1)(iii)(A)(
9), 29 CFR 2590.716-8(b)(1)(iii)(A)(
9), and 45 CFR 149.510(b)(1)(iii)(A)( 9), but redesignating this provision as 26 CFR 54.9816-8(b)(1)(iii)(A)(
8), 29 CFR 2590.716-8(b)(1)(iii)(A)(
8), and 45 CFR 149.510(b)(1)(iii)(A)(
8).
The Departments ar…
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 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…
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…
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…
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…
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…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014
…The running of any applicable period of limitations is not suspended for the period during which a §301.9100–1 request has been filed. See §301.9100–3(d)(2). If the period of limitations on an assessment under §6501(a) for the taxable year in which an election should have been made, or any taxable year that would have …
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013
…he running of any applicable period of limitations is not suspended for the period during which a § 301.9100-1 request has been filed. See § 301.9100-3(d)(2). If the period of limitations on an assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would hav…
IRCPrivate Letter RulingsOct 17, 2014
…on or
application for relief in respect of tax under, among others, Subtitle A of the
Code. Section 301.9100-2
of the P&A Regulations lists certain elections for which
automatic extensions
of time to file are granted. Section 301.9100-3 generally
provides guidance with respect to the granting of relief with respect to …
IRCPrivate Letter RulingsNov 28, 2014
requests for
relief submitted to the Service on or after
December31, 1997.
Section
301.9100-1 (c) of the Regulations provides that the Commissioner of Internal Revenue, in his discretion, may grant a reasonable extension of the time
fixed by a
regulation, a revenue ruling, a revenue procedure, a notice, or an
announcem…
IRCProposed Rules (FR)Proposed Oct 14, 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…
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…
Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… IRCRevenue ProceduresJan 2, 2019
ngs and Agreements for extension of time for making an election or for other relief under § 301.9100–1 of the Procedure and Administration Regulations .03 Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election under § 301.9100–3 of the Procedure and Administration …
Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… IRCRevenue ProceduresJan 2, 2020
…r a request for an extension of time for making an election or other application for relief under § 301.9100–1 of the Procedure and Administration Regulations even if submitted after the return covering the issue presented in the § 301.9100–1 request has been filed and even if submitted after an examination of the retu…
Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2022
…r a request for an extension of time for making an election or other application for relief under § 301.9100-1 even if submitted after the return covering the issue presented in the § 301.9100-1 request has been filed and even if submitted after an examination of the return has begun or after the issues in the return a…
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.
Back to Citation
16.
31 U.S.C. 3105(f)(2).
Back to Citation
17.
31 CFR 323.2.
Back to Citation
18.
85 FR 11776, (Feb. 27, 2020). Fiscal Service intends t…
IRCPrivate Letter RulingsFeb 6, 2015
…on or application for relief in respect
of tax under, among others, Subtitle A of the Code.
Section 301.9100-2 of the Regulations lists certain elections for which automatic
extensions
of time to file are granted. Section 301.9100-3 generally provides guidance
with respect to the granting
of relief with respect to thos…
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…
78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCProposed Rules (FR)Proposed Aug 30, 2013related by meaning
…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…