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Go to I.R.C. § 1934 (not yet in the library — opens the official source)
52 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …orts with the Securities and Exchange Commission under section 13 of the Securities Exchange Act of 1934. 5. Participations in a bank common or collective trust (CCT). 6. Participations in an insurance company pooled separate account (PSA). 7. Securities purchased from a broker-dealer registered under the Securities Ex…
  2. I.R.C. § 3405(e)(12) — Special rules for pensions, annuities, and certain other deferred income
    IRCCode / StatuteJan 12, 2018related by meaning
    (e)(12) (12) Failure to provide correct TIN If— no election under subsection (a)(2) or (b)(2) shall be treated as in effect and subsection (a)(4) shall not apply to such payee. (e)(12)(A) (A) a payee fails to furnish his TIN to the payor in the manner required by the Secretary, or (e)(12)(B) (B) the Secretary notifies …
  3. 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
    n 30D(h) to the Code, which provides that no credit is allowed with respect to any vehicle placed in service after December 31, 2032. III. Section 45W Section 13403(a) of the IRA added section 45W to the Code, which is effective for vehicles acquired after December 31, 2022, and before January 1, 2033. A taxpayer can c…
  4. 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 …
  5. 29 C.F.R. § 2520.101-3(d)(1)(ii)(D) — Notice of blackout periods under individual account plans.
    ERISARegulationsJul 27, 2020
    …Issuer. The term “issuer” means an issuer as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c), the securities of which are registered under section 12 of the Securities Exchange Act of 1934, or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934, or fil…
  6. Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr…
    IRCNoticesJun 15, 2026
    …t Capital Rule) and Rule 15c3-3 (SEC Customer Protection Rule) under the Securities Exchange Act of 1934. INCOME TAX CC-00349656-26, page 1583.
  7. 29 C.F.R. § 2520.103-11(b)(2)(iv) — Use of electronic media for maintenance and retention of records.
    ERISARegulationsJan 1, 2017
    …orts with the Securities and Exchange Commission under section 13 of the Securities Exchange Act of 1934; (b)(2)(v) (v) Participations in a bank common or collective trust; (b)(2)(vi) (vi) Participations in an insurance company pooled separate account; (b)(2)(vii) (vii) Securities purchased from a person registered as …
  8. 81 FR 71019 — Electronic Notice of Liquidation
    IRCProposed Rules (FR)Proposed Oct 14, 2016related by meaning
    a statute or court order, to liquidate the entry within 90 days from when the suspension is removed, CBP is proposing to remove section 159.12(f)(2). Section 173.4a provides for the correction of clerical errors prior to liquidation. The section implements section 520 of the Tariff Act of 1930, as amended (19 U.S.C. 1…
  9. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
  10. 73 T.C. 40 — La Fargue v. Commissioner
    IRCCourt RulingsOct 10, 1979
    …, in enacting section 72 (and its predecessors starting with section 22(b)(2) of the Revenue Act of 1934, Pub. L. 216, 73d Cong., 2d Sess.) dealing with annuities, had contractual arrangements involving an interest element in mind. See, e.g., H. Rept. 704, 73d Cong., 2d Sess. 21 (1934), 1939-1 C.B. (Part 2) 554; S. Rep…
  11. REG-136701-07 — Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publ…
    IRCProposed Rules (FR)Proposed Mar 17, 2008
    …raded on a securities exchange that is registered under section 6 of the Securities Exchange Act of 1934, then the security would be deemed to be readily tradable on an established securities market. This definition is consistent with the definition of publicly traded found in §54.4975-7(b)(1)(iv), but deletes the refe…
  12. I.R.C. § 4975(f)(8)(J)(iii) — Tax on prohibited transactions
    IRCCode / StatuteJan 6, 2025
    …e" of another entity means a person described in section 3(a)(18) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(18)) (substituting the entity for the broker or dealer referred to in such section) or a person described in section 202(a)(17) of the Investment Advisers Act of 1940 (15 U.S.C. 80b–2(a)(17)) (subs…
  13. Treas. Reg. § 1.408-2(e)(2)(i)(A) — Individual retirement accounts.
    IRCRegulationsMay 18, 2016
    …e applicant has issued securities registered under section 12 (b) of the Securities Exchange Act of 1934 (15 U.S.C. 78l (b)) or required to be registered under section 12(g) (1) of that Act (15 U.S.C. 78l (g)(1)); or (3) The applicant has a parent corporation within the meaning of section 1563 (a) (1) that has issued s…
  14. Treas. Reg. § 1.414(r)-5(e) — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
    IRCRegulationsSep 9, 2016
    …)(i) (i) Form 10-K, annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (“Form 10-K”); or (e)(1)(ii) (ii) Form 20-F, Annual Report Pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 with Item 18 financials (“Form 20-F”), and the employer timely files either the Fo…
  15. 76 T.C. 433 — Ralph Gano Miller (Corp.) v. Commissioner
    IRCCourt RulingsMar 17, 1981related by meaning
    implement the congressional mandate in some reasonable manner.’ ” (Citations omitted.) Commissioner v. Portland Cement Co. of Utah, 450 U.S. _ (1981). H. Rept. 2333,77th Cong., 1st Sess. (1942), 1942-2 C.B. 372,413; S. Rept. 1631, 77th Cong., 2d Sess. (1942), 1942-2 C.B. 541, 606-607. The specific changes made by Congr…
  16. 29 C.F.R. § 2510.3-101(b) — Definition of “plan assets”—plan investments.
    ERISARegulationsJan 1, 2017
    … of a class of securities registered under section 12(b) or 12(g) of the Securities Exchange Act of 1934, or (b)(2)(ii) (ii) Sold to the plan as part of an offering of securities to the public pursuant to an effective registration statement under the Securities Act of 1933 and the class of securities of which such secu…
  17. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    7805 * * * * * * * * Section 1.6033-4 also issued under 26 U.S.C. 6033. * * * * * Section 1.6037-2 also issued under 26 U.S.C. 6037. * * * * * Par. 2. Section 1.1461-1 is amended by removing paragraph (c)(5); redesignating paragraph (i) as paragraph (j); adding a new paragraph (i); and revising newly redesignated parag…
  18. 29 C.F.R. § 2520.103-6(ii)(2)(ii)(E) — Definition of reportable transaction for Annual Return/Report.
    ERISARegulationsJan 1, 2017
    … is issued by a company required to file reports under section 13 of the Securities Exchange Act of 1934; (ii)(2)(ii)(F) (F) Participations in a bank common or collective trust; (ii)(2)(ii)(G) (G) Participations in an insurance company pooled separate account; (ii)(3) (3) (ii)(3)(i) (i) Except as provided by paragraph …
  19. 29 C.F.R. § 2550.403a-1(b) — Establishment of trust.
    ERISARegulationsJan 1, 2017
    …r trust company; (b)(1)(ii) (ii) A broker or dealer registered under the Securities Exchange Act of 1934, or a nominee of such broker or dealer; or (b)(1)(iii) (iii) A “clearing agency,” as defined in section 3(a)(23) of the Securities Exchange Act of 1934, or its nominee. (b)(2) (2) Where a corporation described in se…
  20. 29 C.F.R. § 2550.404b-1(a)(2)(ii)(A) — Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.
    ERISARegulationsJan 1, 2017
    …tal in excess of $1,000,000; (2) A broker or dealer registered under the Securities Exchange Act of 1934 that has, as of the last day of its most recent fiscal year, net worth in excess of $750,000; or (3) A broker or dealer registered under the Securities Exchange Act of 1934 that has all of its obligations and liabil…