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Go to Treas. Reg. § 1.1643 (not yet in the library — opens the official source)
88 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  2. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
  3. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. TR 2023-01P — Technical Release 2023-01P
    ERISADOL Technical ReleasesJul 25, 2023
    r issuer violates proposed 26 CFR 54.9812-1(c)(4)(i) or (c)(4)(ii), 29 CFR 2590.712(c)(4)(i) or (c)(4)(ii), and 45 CFR 146.136(c)(4)(i) or (c)(4)(ii). Further, under the proposed rules, if finalized, the plan or issuer would be required to:Take reasonable action to address the material differences in access as necessar…
  6. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
    IRCFinal Rules (FR)Nov 18, 2015
    …e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b…
    IRCTreasury DecisionsDec 7, 2015
    …e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …alified plan. Cf. Sager & Cohen, “How the - 39 - Income Tax Undermines Civil Rights Law”, Tax Notes 1643 (Sept. 25, 2000). Unfortunately for petitioner, the governing statutory language does not allow us to disregard its plain meaning. The problem with petitioner’s arguments and authorities is that they derive no suppo…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. T.C. Memo. 2000-100 — Ronna Joan Robertson v. Commissioner
    IRCCourt RulingsMar 24, 2000
    …ration fee is not deductible. See sec. 164(a)(2); Mann v. Commissioner , T.C. Memo. 1975-74; sec. 1.1643(c), Income Tax Regs. In 1993 and 1994, respectively, petitioner and/or her family members paid $268 and $207 in fees to the California DMV for the registration and licensing of four different vehicles. The record do…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  17. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  18. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    nformation based on contracted rates. See 26 CFR 54.9816-6T(c)(2)-(4), 29 CFR 2590.716-6(c)(2)-(4), and 45 CFR 149.140(c)(2)-(4). Back to Citation 14.  26 CFR 54.9816-8T(a)(2)(v), 29 CFR 2590.716-8(a)(2)(v), and 45 CFR 149.510(a)(2)(v). Back to Citation 15.  26 CFR 54.9816-8T(a)(2)(viii), 29 CFR 2590.716-8(a)(2)(viii),…
  19. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  20. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026★ strong match
    Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…