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1. 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
   OC-compliant and 7,500,000 kg are not FEOC-compliant. M determines which battery cells are FEOC-compliant through an allocation- ( printed page 37771) based determination with respect to battery cells manufactured or assembled in the battery cell production facility. Under this paragraph (c)(3)(ii)(C), any allocation w…
2. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
   IRCCourt RulingsApr 2, 2020
   3 12/1/2007 1/31/2008 62 Period 4 1/31/2008 3/11/2008 41 Period 5 3/11/2008 4/28/2008 49 Period 6 7/18/2008 7/30/2008 13 Period 7 8/8/2008 8/16/2008 9 Period 8 8/27/2008 9/4/2008 9 Period 9 9/4/2008 9/22/2008 19 Period 10 9/23/2008 9/25/2008 3 Period 11 9/29/2008 11/13/2008 46 Period 12 5/29/2009 6/8/2009 11 Period 13 …
3. 91 FR 33900 — Federal Independent Dispute Resolution Operations
   IRCFinal Rules (FR)Jun 4, 2026related by meaning
   CFR 54.9816-8(b)(2)(iii)(A)( 1), ( 4), ( 6), ( 7), ( 10), and ( 11); 29 CFR 2590.716-8(b)(2)(iii), 29 CFR 2590.716-8(b)(2)(iii)(A)( 1), ( 4), ( 6), ( 7), ( 10), and ( 11); 45 CFR 149.510(b)(2)(iii), and 45 CFR 149.510(b)(2)(iii)(A)( 1), ( 4), ( 6), ( 7), ( 10), and ( 11). The Departments are finalizing with modificati…
4. 86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
   IRCFinal Rules (FR)Feb 11, 2021related by meaning
   29.32 by: a. Removing the phrase “reciprocal brokered deposits” and adding the phrase “brokered reciprocal deposits” in its place wherever it appears. b. Removing the phrase “brokered sweep deposits” and adding the phrase “sweep deposits” in its place wherever it appears. Subparts G through J [Added and Reserved] 33. A…
5. Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u…
   IRCNoticesApr 6, 2009★ strong match
   …r which the contribution of $68,781 paid on September 15, 2009 is a contribution receivable for the 2008 plan year, the contribution receivable is discounted to the determination date using the 2008 effective interest rate of 6.00%. The contribution of $60,000 paid on September 15, 2010 for the 2009 plan year is reflec…
6. 80 FR 54374 — Determination of Minimum Required Pension Contributions
   IRCFinal Rules (FR)Sep 9, 2015★ strong match
   eriod of underpayment. Therefore, $25,000 of the remaining December 31, 2008 contribution is discounted using an interest rate of 10.75% for the 8 1/2 -month period between the payment date of December 31, 2008 and the required installment due date of April 15, 2008, and at the 5.75% effective interest rate for the 3 1…
7. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
   em or service that the non-initiating party asserts is not a qualified IDR item or service, an explanation and documentation to support the assertion. The Departments are of the view that these additional elements would assist in determining if the item or service is a qualified IDR item or service that is eligible for…
8. Treas. Reg. § 54.4971(c)-1(g) — Taxes on failure to meet minimum funding standards; definitions.
   IRCRegulationsDec 30, 2016
   pril 15, 2008, and at the 5.75% effective interest rate for the 3 1/2 months between April 15, 2008 and January 1, 2008. This portion of the December 31, 2008 contribution results in an adjusted amount of $22,880 (that is, $25,000 ÷ 1.1075(8.5/12) ÷ 1.0575(3.5/12)) as of January 1, 2008.(v) The remaining December 31, 2…
9. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
   IRCFinal Rules (FR)Sep 19, 2013related by meaning
   F is a commercial airline engaged in the business of transporting freight and passengers. To conduct its business, F owns several aircraft. As a condition of maintaining its airworthiness certificates, F is required by the FAA to establish and adhere to a continuous maintenance program for each aircraft in its fleet. F…
10. T.D. 9732 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont…
    IRCTreasury DecisionsSep 28, 2015
    he December 31, 2008 contribution results in an adjusted amount of $22,880 (that is, $25,000 ÷ 1.1075(8.5/12) ÷ 1.0575(3.5/12)) as of January 1, 2008. (v) The remaining December 31, 2008 contribution is then applied to the required installment due July 15, 2008. The $17,500 balance of the December 31, 2008 contribution…
11. 150 T.C. No. 7 — Celia Mazzei v. Commissioner
    IRCCourt RulingsMar 5, 2018related by meaning
    itionally, the shareholders' agreement specified that the $500 purchase price for 100 shares of FSC stock included $1 of "paid-in capital" and $499 of "paid-in surplus". The shareholders' agreement also restricted the sale of the FSC stock in at least two ways: (1) any shareholder that wished to sell its stock needed t…
12. Notice 2008-73 — This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431…
    IRCNoticesSep 22, 2008
    egister (REG-139236-07, 2008-9 I.R.B. 491 [72 FR 74215]). Those regulations are proposed to apply to plan years beginning on or after January 1, 2009. On April 15, 2008, proposed regulations under §§ 430(a), 430(c), 430(e), and 430(j) were published in the Federal Register (REG-108508-08, 2008-19 I.R.B. 923 [73 FR 2020…
13. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014
    …ified repayment of those funds. The following table summarizes petitioners' characterization of the 2008 transactions: -- Distribution Transaction 1 Apr. 14, 2008, distribution from petitioner husband's traditional IRA Transaction 2 June 6, 2008, distribution from petitioner husband's rollover IRA Transaction 3 July 31…
14. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
    gs association may exclude any contingent options that are triggered only by regulatory actions or changes in law or regulation, as follows: * * * * * (4) With respect to a transaction that has an open maturity, is not an operational deposit, and is subject to the provisions of § 50.32(h)(2), (h)(5), (j), or (k) or § 5…
15. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019related by meaning
    $1,175 163 98 59 59 29 Concedes Equipment--Krom. 4/15/2003 7,000 7,000 -- -- -- A Equipment--Henn. 6/18/2003 15,825 15,825 -- -- -- A 4630 Equipment-- Cherokee 7/15/2003 15,000 15,000 -- -- -- -- -- B Equipment--Henn. 7/23/2003 3,200 3,200 -- -- -- B TC Equipment-- Henn. 8/1/2003 13,750 13,750 -- -- -- -- -- B Equipmen…
16. Notice 2011-97 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2011
    serting § 401(k)(13) of the Code. (2008 C. L.) PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.) 417: PPA ’06 § 1102(a) provides that notice required to be provided under § 417 may be provided as much as 180 days before the annuity starting date.[10] (2008 C. L.) Notice …
17. Notice 2010-90 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44…
    IRCNoticesDec 27, 2010
    § 401(k)(13) of the Code . (2008 C. L.). PPA ’06 § 902(c)(2) amended § 416(g)(4)(H)(ii) by inserting § 401(m)(12) of the Code. (2008 C. L.). 33. 417: Final Regulations under § 417(a)(3) were published on March 24, 2006 (71 Fed. Reg. 14798) regarding the disclosure of the relative value of optional forms of benefit. (2…
18. Notice 2008-37 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesMar 24, 2008
    le Range Month Year 90% to 105% January 2008 4.81 4.33 5.06 February 2008 4.80 4.32 5.04 March 2008 4.79 4.31 5.03 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
19. 44 T.C. 335 — F. & D. Rentals, Inc. v. Commissioner
    IRCCourt RulingsJun 9, 1965related by meaning
    rman and Dorgan of the “reduced” purchase price to and among said assets; and the reduction, if any, from book value for the various groups of assets: (i) Value per books of South Bend Toy No. 1 (2) Allocation of “reduced” purchase price by Fohrman and Dorgan (3) Reduction, if any, from book value CURRENT ASSETS Petty …
20. 78 FR 39870 — Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Jul 2, 2013related by meaning
    which the participating issuer seeks an adjustment in the FFE user fee; and (C) for each such self-insured group health plan, the total dollar amount of the payments for contraceptive services that were provided during the applicable calendar year under the accommodation described previously. If such payments were made…