IRCCourt RulingsDec 18, 2012
…tioners' responsibility to file timely Federal income
tax returns on behalf of themselves, see sec. 1398 (providing that an individual
IRCCourt RulingsMar 12, 2015related by meaning
Tax, Additional Amounts, and Assessable Penalties".¹°
What these terms have in common is that they refer to amounts that are assessed
8(...continued) 23, 1998, see Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. No. 105-206, sec. 3001(c), 112 Stat. at 727, and the taxpayer in that case
anyway bo…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsSep 1, 2017related by meaning
(c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section.
(c)(1)(xi) (xi)…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
rate be the rate established by the Treasury pursuant to 31 U.S.C. 3717. That is the rate HHS customarily uses for overpayments and underpayments.[34] The CAA also provides that HHS will waive a civil money penalty in the case of a provider of air ambulance services that submits only part of the data required in sectio…
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
IRCProposed Rules (FR)Proposed Oct 15, 2007
…ermine liabilities under section 430(h)(3), were issued May 29, 2007 (REG-143601-06, 2007-24 I.R.B. 1398 [72 FR 29456]).
Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… IRCNoticesObsolete Dec 26, 2007
…ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… IRCAnnouncementsMay 9, 2005
…ALTH PLANS
Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
IRCCourt RulingsJan 12, 1998related by meaning
the deduction would frustrate a sharply defined
Federal or State policy. Wood v. United States
, 863 F.2d 417
(5th Cir. 1989); Fuller v. Commissioner , 213 F.2d 102 (10th Cir.
1954), affg. 20 T.C. 308 (1953); Holmes Enterprises v.
Commissioner
, 69 T.C. 114 (1977). The test of nondeductibility
is the severity and imme…
Notice 2024-16 — Guidance Related to Section 961 and Certain Inbound Nonrecognition Transactions IRCNoticesJan 29, 2024related by meaning
3 of this notice should apply to transactions other than covered inbound transactions and whether additional limitations should apply in those cases. Comments should be submitted by February 26, 2024. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2024-16 i…
PBGCCode / StatuteJan 4, 1995
Notwithstanding any other provision of this part, an employer shall not be considered to have withdrawn from a plan solely because— For purposes of this part, a successor or parent corporation or other entity resulting from any such change shall be considered the original employer.
(1) (1) an employer ceases to exist b…
IRCFinal Rules (FR)Jun 24, 2011
…idual under either chapter 7 or 11 is a separate taxable entity for title 26 purposes.
See26 U.S.C. 1398. Although fiduciaries of these individual bankruptcy estates (trustees or debtors-in-possession) may be required to file Forms 1041, the bankruptcy estates are not pass-through entities as described in these regulat…
I.R.C. § 6652(h) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
(h) (h) Failure to give notice to recipients of certain pension, etc., distributions In the case of each failure to provide notice as required by section 3405(e)(10)(B), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on n…
IRCCourt RulingsFeb 18, 1955
… circumstances surrounding the case. Lowell Wool By-Prod. Co. v. War Cont. Price Adj. Bd., 14 T. C. 1398. As we have found, Edward P. and Carolyn Haas owned 95 per cent of Haas Mold Company #1, together with 242 of the 308 outstanding shares of Metal Parts Corporation. Consideration of these and the other facts present…
IRCCourt RulingsJan 9, 1985related by meaning
t that previously was not subject to the penalty. Samuels v. McCurdy, 267 U.S. 188 (1925); Chicago & Alton Railroad v. Tranbarger, 238 U.S. 67 (1915). We note that petitioner can avoid payment of the section 4975(b) tax by correcting the prohibited loans before our decision herein becomes final. Secs. 4961 and 4962.
To…
IRCCourt RulingsJan 13, 1958
…ee of control over them. Lowell Wool By-Prod. Co. v. War Contracts Price Adjustment Board, 14 T. C. 1398 (1950), affd. 192 F. 2d 405 (C. A., D. C. 1951); Hug Co. v. War Contracts Price Adjustment Board, supra. Though equal partners, they participated in Zenith only to the extent of maMng a small contribution to capital…
IRCCourt RulingsMar 24, 1959
…d to do otherwise on this record. Cf. Lowell Wool By-Prod. Co. v. War Cont. Price Adj. Bd., 14 T.C. 1398 (1950). Thus, at least 82 per cent of the corporation’s stock was held by petitioner’s partners or those directly related to them. Moreover, both petitioner’s managing partners served in an executive capacity with t…
81 FR 19086 — Amendments to the Definition of Broker or Dealer in Securities IRCProposed Rules (FR)Proposed Apr 4, 2016related by meaning
regulations at 31 CFR Chapter X.
See 31 CFR 1010.100(e).
Back to Citation
2.
31 U.S.C. 5311.
Back to Citation
3.
31 U.S.C. 5318.
Back to Citation
4. Treasury Order 180-01 (Jul. 1, 2014).
Back to Citation
5.
31 U.S.C. 5318(g) was added to the BSA by section 1517 of the Annunzio-Wylie Act; it was expanded by section …
REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… IRCProposed Rules (FR)Proposed Mar 3, 2008
…ermine liabilities under section 430(h)(3), were issued May 29, 2007 (REG-143601-06, 2007-24 I.R.B. 1398 [72 FR 29456]), and proposed regulation §1.430(f)-1, relating to prefunding and funding standard carryover balances under section 430(f), was issued August 31, 2007 (REG-113891-07, 2007-42 I.R.B. 821 [72 FR 50544]).