89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024★ strong match
…1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 is amended by adding an entry for § 1.170A-14 in numerical order, revising the entry for § 1.170A-16, adding an entry for § 1.706-3 in numerical order, and revising the entry for § 1.706-4 to read as follows:
Authority:
26 U.S.C. 7805 * * *
* * * * *
Section…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023★ strong match
…COME TAXES
Paragraph 1.
The authority citation for part 1 is amended by:
1. Adding an entry for § 1.170A-14 in numerical order;
2. Revising the entry for § 1.170A-16;
3. Adding an entry for § 1.706-3 in numerical order; and
4. Revising the entry for § 1.706-4.
The additions and revisions read as follows:
Authority:
26 …
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★ strong match
…partnership or a limited liability company taxed as a partnership to an organization described in § 170(c). (39) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a taxpayer who advances funds to a charitable organization and receives therefor a promissory note may deduct as contributions, in one taxable …
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018★ strong match
…XES
Paragraph 1. The authority citation for part 1 amended by adding sectional authorities for §§ 1.170A–15 through 1.170A–18 in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
* * * * *
§ 1.170A–15 also issued under 26 U.S.C. 170(a)(1).
§ 1.170A–16 also issued under 26 U.S.C. 170(a)(1) and …
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018★ strong match
…XES
Paragraph 1.
The authority citation for part 1 amended by adding sectional authorities for §§ 1.170A-15 through 1.170A-18 in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
* * * * *
§ 1.170A-15 also issued under 26 U.S.C. 170(a)(1).
§ 1.170A-16 also issued under 26 U.S.C. 170(a)(1) and …
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
t to withholding under subchapter A of chapter 3 (sections 1441 through 1446 of the Code).
1. Payees With a Military or Diplomatic Post Office Address For purposes of section 3405(e)(13)(A), the regulation treats an Army Post Office (APO), a Fleet Post Office (FPO), or a Diplomatic Post Office (DPO) [2]
address as an a…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
persede the guidance in Notice 87-7 for payors of designated distributions with respect to their duty to withhold under sections 3405(a)(1) or (b)(1). A. Payees With a Military or Diplomatic Post Office Address
For purposes of section 3405(e)(13)(A), the proposed regulation treats an APO, FPO, or DPO address as an addr…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006★ strong match
…ty is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduction under § 170(f)(2)(A).
(16)
Section 170(c).—Charitable,…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2005★ strong match
…ty is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduction under § 170(f)(2)(A).
(16)
Section 170(c).—Charitable,…
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…
85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCProposed Rules (FR)Proposed Apr 24, 2020★ strong match
… for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.170A-9 is proposed to be amended by:
1. Adding new paragraph (f)(7)(v).
2. Adding new paragraph (k)(3).
The additions read as follows:
§ 1.170A-9
Definition of section 170(b)(1)(A) organization.
* * * * *
(f) * * *
(7) *…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
). However, other personnel from the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follow…
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
not impose substantial direct compliance costs on State and local governments, and do not preempt State law within the meaning of the Executive order. Statement of Availability of IRS Documents
IRS Revenue Procedures, Revenue Rulings, Notices, and other guidance cited in this document are published in the Internal Reve…
IRCCode / StatuteJan 24, 2020★ strong match
(h)(4)(B) (B) section 170(b)(1)(A)(iii) (relating to hospitals and medical research organizations),
(h)(4)(C) (C) section 170(b)(1)(A)(iv) (relating to organizations supporting government schools),
(h)(4)(D) (D) section 170(b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions),
(h)(4)(…
Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … IRCRevenue ProceduresJan 3, 2017
…9
.01 Scope of this section
169
.02 Scope of determination letters
169
.03 Design-based safe harbor
170
.04 Governmental plans under § 414(d)
170
.05 Church plans under § 414(e)
170
.06 Tax treatment of certain contributions under § 414(h)
170
.07 Other limits on scope of determination letter
170
.08 Leased employees
1…
IRCCourt RulingsJan 29, 2019
ng a taxable year equals $250 or
more." Sec. 1.170A-13(f)(1), Income Tax Regs.
9Sec. 170(f)(8)(D) provides an exception to the contemporaneous written acknowledgment requirement. Petitioner does not assert that this exception
applies.
- 29 -
due date, including extensions, for filing that tax return. Sec. 170(f)(8)(C).…
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended a…
85 FR 27693 — Effect of Section 67(g) on Trusts and Estates IRCProposed Rules (FR)Proposed May 11, 2020related by meaning
ies). Other personnel from the Treasury Department and the IRS, however, participated in their development.
Statement of Availability of IRS Documents The IRS notice cited in this document is published in the Internal Revenue Bulletin and available from the Superintendent of Documents, U.S. Government Publishing Office…