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Go to Treas. Reg. § 1.642-5 (not yet in the library — opens the official source)
42 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(2)(iii) (iii) With respect to subsections (d) (2), (3) and (4), (e)(4)(H), and (f)(4), the Joint Board believes that the imposition of these requirements, which presuppose access and provide for amending records, would impair the ability to conduct investigations and would be unnecessary for the same reasons stated…
  2. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010★ strong match
    …rovisions of the Regulatory Flexibility Act, 5 U.S.C. 601-612, do not apply. List of Subjects in 20 CFR Part 903 Access to Records Adoption of Amendments to the Regulations Accordingly, 20 CFR part 903 is amended as follows: PART 903—ACCESS TO RECORDS 1. The authority citation for 20 CFR part 903 continues to read as f…
  3. 89 FR 18579 — Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardProposed Rules (FR)Proposed Mar 14, 2024
    …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…
  4. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020★ strong match
    …cisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
  5. 76 FR 17762 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
    Joint BoardFinal Rules (FR)Mar 31, 2011★ strong match
    …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…
  6. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
  7. 90 FR 40231 — Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Aug 19, 2025
    …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…
  8. 20 C.F.R. § 901.20(i) — Standards of performance of actuarial services.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (i) (i) [Reserved]
  9. Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
  10. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016
    …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…
  11. Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
  12. Circular 230 § 10.6(d)(4) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    …) Fee. A reasonable nonrefundable fee may be charged for each application for renewal filed. See 26 CFR part 300. (d)(7) (7) Forms. Forms required for renewal may be obtained by sending a written request to the address specified by the Internal Revenue Service or from such other source as the Internal Revenue Service w…
  13. Circular 230 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
  14. Circular 230 § 10.82(h) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (h) (h) Effective/applicability date. This section is generally applicable beginning June 12, 2014, except that paragraphs (b)(1) through (4) of this section are applicable beginning August 2, 2011.
  15. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  16. 20 C.F.R. § 901.12(f)(1)(v) — Eligibility for enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f)(1)(v) (v) Disbarment or suspension from practice as an actuary, attorney, certified public accountant, public accountant, or an enrolled agent by any duly constituted authority of any state, possession, territory, Commonwealth, the District of Columbia, by any Federal Court of record, or by the Department of the Tr…
  17. Circular 230 § 10.5(b) — Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016★ strong match
    …become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. See 26 CFR part 300.
  18. Circular 230 § 10.64(f) — Answer; default.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (f) (f) Effective/applicability date. This section is applicable beginning August 2, 2011.
  19. Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Authority to disqualify. The Secretary of the Treasury, or delegate, after due notice and opportunity for hearing, may disqualify any appraiser for a violation of these rules as applicable to appraisers. (b)(1) (1) If any appraiser is disqualified pursuant to this subpart C, the appraiser is barred from present…
  20. 20 C.F.R. § 901.11(m) — Enrollment procedures.
    Joint BoardRegulationsSep 18, 2025related by meaning
    (m) (m) Renewal while under suspension or disbarment. An individual who is ineligible to perform actuarial services and/or to practice before the Internal Revenue Service by virtue of disciplinary action is required to meet the requirements for renewal of enrollment during the period of such ineligibility.