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Go to Treas. Reg. § 301.7430 (not yet in the library — opens the official source)
91 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  2. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011
    …sen of the Office of Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 301 Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows: ( printed page 52261) PART 301—PROCEDURE AND ADMI…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply:
  6. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PLR 201446036 — Roth IRA
    IRCPrivate Letter RulingsNov 14, 2014
    …s sufficient to effect the recharacterization, and (3) the trustee must make the transfer. Sections 301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in general, provide guidance concerning requests for relief submitted to the Service on or after December 31, 1997. Section 301.9100-1(c) provides that the C…
  8. 29 C.F.R. § 2570.82 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For purposes of this section:
  9. PLR 200125090 — Definitions
    IRCPrivate Letter RulingsJun 22, 2001
    …in LP-5 , and S-6 is the sole limited partner with a ninety-nine percent interest in LP-5 . Section 301.7701-2(a) provides that for purposes of § 301.7701-2 and § 301.7701-3, a business entity is any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity…
  10. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
  11. 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.
  12. ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
  13. PLR 201538020 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsSep 18, 2015
    nder § 3121(b)(10), or (iv) normally work less than 20 hours per week. Section 301.7701-1(a) of the P&A Regulations st ates that the classification of various organizations for federal tax purposes is determined under the Code, and does not depend on whether the organization is recognized as an entity under local law. …
  14. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  15. PLR 201506015 — Roth IRA
    IRCPrivate Letter RulingsFeb 6, 2015
    …on or application for relief in respect of tax under, among others, Subtitle A of the Code. Section 301.9100-2 of the Regulations lists certain elections for which automatic extensions of time to file are granted. Section 301.9100-3 generally provides guidance with respect to the granting of relief with respect to thos…
  16. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  17. PLR 201448034 — Roth IRA
    IRCPrivate Letter RulingsNov 28, 2014
    requests for relief submitted to the Service on or after December31, 1997. Section 301.9100-1 (c) of the Regulations provides that the Commissioner of Internal Revenue, in his discretion, may grant a reasonable extension of the time fixed by a regulation, a revenue ruling, a revenue procedure, a notice, or an announcem…
  18. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  19. PLR 201442071 — Roth IRA
    IRCPrivate Letter RulingsOct 17, 2014
    …on or application for relief in respect of tax under, among others, Subtitle A of the Code. Section 301.9100-2 of the P&A Regulations lists certain elections for which automatic extensions of time to file are granted. Section 301.9100-3 generally provides guidance with respect to the granting of relief with respect to …
  20. Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
    IRCRevenue ProceduresJan 2, 2014
    …The running of any applicable period of limitations is not suspended for the period during which a §301.9100–1 request has been filed. See §301.9100–3(d)(2). If the period of limitations on an assessment under §6501(a) for the taxable year in which an election should have been made, or any taxable year that would have …