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41. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
42. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    r within foreign countries that are included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4. Due Process The Department also received several comments regarding the proposed ineligibility notice process. The Proposed Amendment would have provided that the Department could i…
43. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    ction applies for real estate transactions with dates of closing (as determined under paragraph (h)(2)(ii) of this section) that ( printed page 39924) occur on or after January 1, 1991. The amendments to paragraphs (b)(2)(i)(E), (b)(2)(ii) and (c)(2)(i) of this section apply to sales or exchanges of standing timber for…
44. 34 T.C. 73 — Zeltzerman v. Commissioner
    IRCCourt RulingsApr 18, 1960
    …device had been used instead of the employer purchasing the annuity contract. * * * In S. Rept. No. 1631, 77th Cong., 2d Sess., p. 141, 1942-2 C.B. 504, 609, it is stated: Your committee has not changed the provisions of section 144(c) of the House bill, relating to employees’ annuities, except in two respects. If an a…
45. 29 C.F.R. § 2570.7 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
46. 142 T.C. No. 21 — Whistleblower 11332-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014
    …m and the court could not transfer the case to the Tax Court. Il at 557 (referencing 28 U.S.C. sec. 1631). Nevertheless, the Dacosta court's analysis and rationale are persuasive. In Dacosta, as here, the claimants provided the Commissioner with information both before and after the enactment of TRHCA. Ii at 551. The G…
47. 77 FR 41678 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page
    ERISAFinal Rules (FR)Jul 16, 2012related by meaning
    bject to the Congressional Review Act provisions of ( printed page 41680) the Small Business Regulatory Enforcement Fairness Act of 1996 (5 U.S.C. 801 et seq.) and has been transmitted to Congress and the Comptroller General for review. 5. Unfunded Mandates Reform Act For purposes of the Unfunded Mandates Reform Act of…
48. 48 T.C. 75 — Pepsi-Cola Niagara Bottling Corp. v. Commissioner
    IRCCourt RulingsApr 26, 1967
    …scriminatory. See H. Kept. No. 2383, 77th Cong., 2d Sess. (1942), 1942-2 C.B. 450; and S. Kept. No. 1631, 77th Cong., 2d Sess. (1942), 1942-2 C.B. 606. But we think it is equally clear that Congress intended to encourage the establishment of retirement plans for employees and was not so much concerned with whether cert…
49. 72 T.C. 117 — Dallas Dental Lab, Inc. v. Commissioner
    IRCCourt RulingsApr 12, 1979
    …d Sess. (1942), 1942-2 C.B. 372, 451 (“employees who are the beneficiaries of the trust”); S. Rept. 1631, 77th Cong., 2d Sess. (1942), 1942-2 C.B. 504, 541 (“employees who are covered by the plan”), and 608 (“15 percent of the aggregate compensation of persons who are made the beneficiaries of such compensation”); H. R…
50. T.C. Memo. 2014-106 — Whistleblower 10949-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014
    …m and the court could not transfer the case to the Tax Court. Ii at 557 (referencing 28 U.S.C. sec. 1631). Nevertheless, the Dacosta court's analysis and rationale are persuasive. In Dacosta, as here, the claimants provided the Commissioner with information both before and after the enactment of TRHCA. Id. at 551. The …
51. 51 T.C. 651 — Jones v. Commissioner
    IRCCourt RulingsJan 27, 1969
    …1.404 (b)-l, Income Tax Regs.; II. Rept. No. 2333,77th Cong., 2d Sess., p. 106 (1942); S. Rept. No. 1631,77th Gong., 2d Sess., p. 141 (1942). Decision will he entered for the respondent. All references, unless otherwise indicated, are to the Internal Revenue Code of 1954. SEC. 405. QUALIFIED BOND PURCHASE PLANS. (a) Re…
52. 40 T.C. 882 — New York Post Corp. v. Commissioner
    IRCCourt RulingsAug 26, 1963
    … not be allowed a deduction until the year in which the compensation is paid. See also S. Rept. No. 1631,77th Cong., 2d Sess., p. 141. Substantially the same language was included in section 29.23 (p)-l of Regulations 111 and section 39.23 (p)-l of Regulations 118 under the 1939 Code. There can be no doubt that like cr…
53. 89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service
    IRCProposed Rules (FR)Proposed Dec 26, 2024related by meaning
    will not bar any proceeding under subpart F but will preclude the use of a copy of the report in a proceeding under subpart F. (e) Applicability date. This section is applicable to conduct occurring on or after [date 30 days after date of publication of final regulations in the Federal Register ]. Par. 34. Add subpart …
54. 67 T.C. 131 — Babst Services, Inc. v. Commissioner
    IRCCourt RulingsNov 4, 1976
    …621, 632, affirmed 518 F.2d 554 (8th Cir.); Loper Sheet Metal, Inc., 53 T.C. 385, 391; S. Rept. No. 1631, 77th Cong., 2d Sess. 136-137; sec. 1.401-3(0, Income Tax Regs.
55. 50 T.C. 970 — Osterman v. Commissioner
    IRCCourt RulingsSep 26, 1968
    …ation from service occurs when the employee “severs his connection with his employer” (S. Rept. No. 1631, 77th Cong., 2d Soss. (1942), 1942-2 C.B. 607), but this explanation has failed to answer the many questions that have arisen.
56. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024related by meaning
    —Shared Responsibility for Employers Regarding Health Coverage.—Whether an employer is required to make an assessable payment under § 4980H(a) or (b). (136) Section 6050P.—Returns Relating to the Cancellation of Indebtedness by Certain Entities.—Requests for a ruling that the creditor is not required to report a discha…
57. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …rketplaces are Narrower for Mental Health Care than for Primary Care, 36(9) Health Affairs pp. 1624-1631 (Sept. 2017). Back to Citation 254.  Senate Committee on Finance Majority, Majority Study Findings: Medicare Advantage Plan Directories Haunted by Ghost Networks (2023), https://www.finance.senate.gov/​imo/​media/​d…
58. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
59. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    …ower for Mental Health Care than for Primary Care.” Health Affairs 36, no. 9 (September 2017): 1624-1631. Back to Citation 232.  Kaiser Family Foundation. “KFF Employer Benefits Survey, 2022.” (October 17, 2022) https://www.kff.org/​report-section/​ehbs-2022-summary-of-findings. Back to Citation 233.  Zhu, Jane M., Chr…
60. 78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    onstitution, the Secretary will generally obtain judicial authorization before issuing a summary seizure order. (See Colonnade Catering Corp. v. U.S., 397 U.S. 72 (1970): “Where Congress has authorized inspection but made no rules governing the procedures that inspectors must follow, the Fourth Amendment and its variou…