89 FR 12955 — Management of Federal Agency Disbursements IRCFinal Rules (FR)Feb 21, 2024related by meaning
l.treasury.gov,
or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or
Rebecca.Saltiel@fiscal.treasury.gov.
SUPPLEMENTARY INFORMATION:
I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
Notice 2009-22 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u… IRCNoticesApr 6, 2009
…1)] + [$57,536 x (1.06250 -1)] - [$6,400 x (1.0625(1.5/12) -1)] - [$1,800 x (1.0625(3/12) -1)] = $3,212
Computation of average value of assets
The average value of assets as of January 1, 2010, is computed as follows:
Determination date 1/1/2009 4/1/2009 7/1/2009 10/1/2009
Total fair market value at beginning of quarte…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
…S ONLY)?
211
.01 Scope
211
.02 Employer must request the determination under § 414(n)
211
.03 Forms
212
.04 Employer is responsible for determining continuing status under § 414(n)
212
.05 Pre-approved plans
212
.06 Required information for § 414(n) determination
212
IRCCourt RulingsMay 28, 2003related by meaning
…o one count of
obstructing and impeding the due administration of the Code in violation of section 7212(a).
3
- 6 -
3
(...continued)
corruptly or by force or threats of force (including
any threatening letter or communication) endeavors to
intimidate or impede any officer or employee of the
United States acting in an o…
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved.
(d)(4)(iv) (iv) Public i…
IRCCourt RulingsSep 29, 2022
…ion 6020(b) before determining a deficiency is frivolous. Stewart v.
Commissioner, T.C. Memo. 2005- 212, 2005 Tax Ct. Memo LEXIS 212 ,
at *5 (citing Schiff v. United States, 919 F.2d 830, 832 – 33 (2d Cir. 1990) ) .
The Commissioner need not prepare a n SFR under section 6020(b) in
order to determine a deficiency for a…
IRCPrivate Letter RulingsMay 4, 2001related by meaning
OFFICE OF
CHIEF COUNSEL
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
January 31, 2001
Number: 200118016
Release Date: 5/4/2001
WTA-D-126830-00/CC:TEGE:EB:QP1
UILC: 4975.07-00
INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE
MEMORANDUM FOR Area Counsel (TE/GE), Pacific Coast/Ce…
76 FR 27889 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)May 13, 2011
…rity:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 212, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For plans with a valuation date
Immediate
annuity rate
(percent)
Deferred annuities
(pe…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended a…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
REQUIREMENTS
16. The authority citation for part 4043 continues to read as follows:
Authority:
29 U.S.C. 1083(k), 1302(b)(3), 1343.
§ 4043.8
[Amended] 17. Amend § 4043.8 by removing “§ 4901.21(a)(3)” and adding in its place “§ 4901.21(a)”.
PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS
18. The a…
I.R.C. § 6652(k) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
(k) (k) 1 Failure to make reports required under section 1202 In the case of a failure to make a report required under section 1202(d)(1)(C) which contains the information required by such section on the date prescribed therefor (determined with regard to any extension of time for filing), there shall be paid (on notic…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
… 2026-05 447
REG-112829-25 2026-05 I.R.B. 2026-05 452
REG-113515-25 2026-05 I.R.B. 2026-05 455
REG-121244-23 2026-09 I.R.B. 2026-09 579
REG-105064-25 2026-13 I.R.B. 2026-13 735
REG-108921-25 2026-13 I.R.B. 2026-13 756
REG-117002-25 2026-13 I.R.B. 2026-13 761
REG-117270-25 2026-13 I.R.B. 2026-13 772
REG-117298-21 2026-1…
76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Sep 29, 2011related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
IRCProposed Rules (FR)Proposed Dec 23, 2025
…15-2715A3(b)(1)(i) and (b)(5)(iii), 29 CFR 2590.715-2715A3(b)(1)(i) and (b)(5)(iii), and 45 CFR 147.212(b)(1)(i) and (b)(5)(iii))
The Departments propose to amend 26 CFR 54.9815-2715A3(b)(1)(i), 29 CFR 2590.715-2715A3(b)(1)(i), and 45 CFR 147.212(b)(1)(i) to require plans and issuers to make an In-network Rate File ava…
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
…AND AGREEMENTS?
211
.01 Legislation authorizing user fees
211
.02 Requests to which user fees apply
212
.03 Requests and other actions that do not require the payment of a user fee.
212
.04 Exemptions from the user fee requirements
212
.05 User fees under EPCRS
212
.06 Requests involving multiple offices, fee categorie…
IRCCourt RulingsDec 2, 1981related by meaning
n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case.
An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…dual retirement annuity described in section 408(b).
6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…