91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
(2)(ii)(A)(
7) through (
13), and 45 CFR 149.510(b)(2)(ii)(A)(
7) through (
13), but redesignating them as 26 CFR 54.9816-8(b)(2)(ii)(A)(
8) through ( 14), 29 CFR 2590.716-8(b)(2)(ii)(A)(
8) through (
14), and 45 CFR 149.510(b)(2)(ii)(A)(
8) through (
14). At redesignated 26 CFR 54.9816-8(b)(2)(ii)(A)(
11), 29 CFR 2590…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
y, or provider of air ambulance services:
(i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv)
(ii) [Reserved]
* * * * *
(h)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
IRCCourt RulingsJun 16, 1987
…ovides that until “superseded by permanent regulations under section 4975(f)(4) and (5), section 53.4941(e)-l of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f).” Section 53.4941(e)-l(c)(3)(i), Found…
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
…as follows:
§ 890.114
Surprise billing.
* * * * * (e) A carrier must comply with requirements of 45 CFR 149.230 with respect to an FEHB plan in the same manner as such provisions apply to a group health plan or health insurance issuer offering group or individual health insurance coverage and within the time frame set …
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
…for-tax-credit;
NHTSA, VIN Decoder,
https://www.nhtsa.gov/vin-decoder. Labeling requirements in 49 CFR 583.5 require the final assembly point to be reported on the label affixed to a passenger motor vehicle as defined in 49 U.S.C. 32304(11) (which limits such vehicles to those with GVWR of 8,500 pounds or less). Final…
IRCCourt RulingsNov 15, 2004
…ons,8 we first
consider the background of section 4975.
b. Background: Sec. 503 (I.R.C. 1954); Sec. 4941 (TRA '69)
The Internal Revenue Code of 1954, as originally enacted,
provided that if a charitable organization (sec. 501(c)(3)) or a
trust which is part of an employees plan (sec. 401(a)) engaged in
a prohibited tra…
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…
88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCProposed Rules (FR)Proposed Aug 3, 2023
15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx).
Back to Citation
170.
29 CFR 2520.102-2(a).
Back to Citation
171.
See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B).
Back to Citation
172.
26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCCourt RulingsDec 8, 1987
…75 provide that, in the absence of permanent regulations for section 4975(f)(4) and (5), section 53.4941(e)-l of the Foundation Excise Tax Regulations may be relied upon in interpreting terms appearing both in section 4941(e) and section 4975(f). See sec. 141.4975-13, Temporary Excise Tax Regs., 41 Fed. Reg. 32,890 (Au…
IRCCourt RulingsJan 27, 1998
in section 4941(e) and
section 4975(f). Sec. 141.4975-13, Temporary Excise Tax Regs.,
41 Fed. Reg. 32890 (Aug. 6, 1976); see also Leib v.
Commissioner , 88 T.C. 1474, 1482 (1987). The regulations under
section 4941, which relate to self-dealings involving private
foundations, are instructive in deciding whether a prohi…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024
…ures for obtaining determination letters on foundation status under §§ 4940 and 4942. (125) Section 4941.—Taxes on Self-Dealing.—Whether transactions during the administration of an estate or trust meet the requirements of the exception to § 4941 set forth in § 53.4941(d)-1(b)(3) of the Private Foundation Excise Tax Re…
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCCourt RulingsSep 27, 1990
taxes on self-dealing by private foundations, section 4941, and the excise tax on failure to meet minimum funding standards set forth in section 4971. Section 4941(d)(1) lists transactions that constitute “self-dealing” in terms indistinguishable from those prohibited transactions listed in section 4975(c). Section 494…
IRCCourt RulingsJun 1, 1987
…the amount involved pursuant to section 4975 should parallel the self-dealing provisions of section 4941(e) concerning private foundations. H. Rept. 93-1280 (Conf.) (1974), 1974-3 C.B. 415, 482. Respondent issued a temporary regulation such that section 53.4941(e)-l, Foundation Excise Tax Regs., will be controlling to …
PLR 200226012 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJun 28, 2002
… 4942, and
(B) prohibiting the foundation from engaging in any act of self-dealing (as defined
in § 4941(d)), retaining any excess business holdings (as defined in § 4943(c)),
making any investments in such manner as to subject the foundation to tax
under § 4944, and making any taxable expenditures (as defined in § 494…
IRCCourt RulingsSep 30, 1991
…ry standards.” Sec. 4975(f)(5). For further guidance on the term “correction” we turn to section 53.4941(e)-l, Foundation Excise Tax Regs., which is controlling to the extent such regulation describes terms appearing in both sections 4941(e) and 4975(f). Section 53.4941(e)-l(c)(l), Foundation Excise Tax Regs., provides…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) -(c) [Reserved]