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Go to Treas. Reg. § 1.170A-3 (not yet in the library — opens the official source)
49 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 2570.161 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  2. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  3. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  4. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  5. REG-133300-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Dec 3, 2007related by meaning
    ions and matching contributions. * * * * * (b) * * * (1) * * * (iii) The ACP safe harbor provisions of section 401(m)(12) described in §1.401(m)-3; or (iv) The SIMPLE 401(k) provisions of sections 401(k)(11) and 401(m)(10) described in §1.401(k)-4. * * * * * (b) * * * (4) * * * (iii) * * * (B) Arrangements with inconsi…
  6. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  8. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  9. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  10. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  11. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  12. 29 C.F.R. § 2570.2 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  13. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  14. 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
    … 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 follows: PART 1—INCOME TAXES Para…
  15. I.R.C. § 4975(d)(6)(A) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025related by meaning
    (d)(6)(A) (A) such bank or similar financial institution has adopted adequate internal safeguards which assure that the provision of such ancillary service is consistent with sound banking and financial practice, as determined by Federal or State supervisory authority, and (d)(6)(B) (B) the extent to which such ancilla…
  16. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  17. 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…
  18. 29 C.F.R. § 2570.34(f)(11)(i)(E) — Information to be included in every exemption application.
    ERISARegulationsApr 8, 2024related by meaning
    (f)(11)(i)(E) (E) Any felony or conspiracy involving the larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds or securities; or (f)(11)(ii) (ii) A statement describing the applicable investigation, examination, litigation,…
  19. 29 C.F.R. § 2570.152 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of the definitions in 29 CFR 18.2.
  20. 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
    esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…