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81 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    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…
  2. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
  3. 89 FR 12955 — Management of Federal Agency Disbursements
    IRCFinal Rules (FR)Feb 21, 2024related by meaning
    ement as subparagraph (b) and designating the existing language in 208.7 as subparagraph (a). Section 208.8 We are not amending § 208.8. Section 208.9 We are amending § 208.9(b) to clarify that when an agency fails to make a payment by EFT as prescribed by this part 208 and no waiver under § 208.4 is applicable, Treasu…
  4. 29 C.F.R. § 2570.131 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 29 C.F.R. § 2570.61 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. T.C. Memo. 2016-37 — Syed Navaid v. Commissioner
    IRCCourt RulingsMar 3, 2016related by meaning
    , petitioner tried to keep his tax records and IRS paperwork for 10 years. In 2001 petitioner ran a small pharmacy in addition to working at a Federal Government hospital. On April 19, 2001, he was charged, along with two other codefendants, with diversion of pharmaceuticals from the Department of Veterans Affairs, and…
  9. 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 …
  10. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011related by meaning
    use these regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy of the Small Busin…
  11. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  12. 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 …
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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 …
  15. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  16. 90 FR 2645 — Catch-Up Contributions
    IRCProposed Rules (FR)Proposed Jan 13, 2025
    …4(v)-2(a)(2) would define FICA wages by reference to the FICA taxes imposed by sections 3101(a) and 3111(a), not sections 3101(b) and 3111(b), and notes that the wages are taken into account for this purpose in the same year that they are taken into account for FICA tax purposes. Accordingly, an individual who did not …
  17. PLR 200303041 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsJan 17, 2003
    …onsists of (1) the old-age, survivors and disability insurance tax impos ed by sections 3101(a) and 3111(a), which is referred to as “social security tax” in IRS publications and forms; and (2) the hospital insurance tax imposed by sections 3101(b) and 3111(b), which is referred to as Medicare tax. FICA tax is imposed …
  18. PLR 202417009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsApr 26, 2024
    …es (Medicare taxes). Social security taxes are imposed by sections 3101(a) (employee’s portion) and 3111(a) (employer’s portion) and Medicare taxes are imposed by sections 3101(b) (employee’s portion) and 3111(b) (employer’s portion) on all wages as defined in section 3121(a). Section 3121(a) defines wages as all remun…
  19. 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 …
  20. PLR 202144005 — Certain Plans Excepted
    IRCPrivate Letter RulingsNov 5, 2021
    …es (Medicare taxes). Social security taxes are imposed by sections 3101(a) (employee’s portion) and 3111(a) (employer’s portion) and Medicare taxes are imposed by sections 3101(b) (employee’s portion) and 3111(b) (employer’s portion) on all wages as defined in section 3121(a). Section 3121(a) defines wages as all remun…