IRCCourt RulingsApr 2, 2024related by meaning
ases except those appealable to the Third Circuit. Sanders, 161 T.C.,
slip op. at 7 – 8.
1
Today, the opinion of the Court holds that section 7508A(d) provides for an unambiguously self-executing postponement period for
certain acts set forth in section 7508(a), including the filing of a petition
for redetermination wi…
83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018related by meaning
ns Act) (protecting individuals who object to prescribing or providing contraceptives contrary to their “religious beliefs or moral convictions”);
id. at Div. E, Sec. 808 (regarding any requirement for “the provision of contraceptive coverage by health insurance plans” in the District of Columbia, “it is the intent of …
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
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:
78 FR 39870 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Jul 2, 2013related by meaning
ion
46.
No personally identifiable information will be collected from participating issuers or third party administrators pursuant to § 156.50(d)(2). Back to Citation
47.
Code section 52(a) generally provides that all employees of all corporations that are members of the same controlled group of corporations, includi…
Notice 2005-1 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti… IRCNoticesJan 10, 2005related by meaning
with Respect to Taxes on Income signed at Washington, D.C., on October 2, 1996.
The text of the Agreement is as follows:
COMPETENT AUTHORITY AGREEMENT The competent authorities of the United States and Switzerland hereby enter into the following agreement (“the Agreement”) regarding the qualification of certain U.S. an…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.14.
82 FR 47838 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017related by meaning
s, procedures, or services, or related patient education or counseling, to the extent specified for purposes of § 147.130(a)(1)(iv).
(d)
Severability. Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to give…
79 FR 51118 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCProposed Rules (FR)Proposed Aug 27, 2014related by meaning
sions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care Health insurance
Medical child support
Reporting and recordkeeping requirements
45 CFR Part 147
Health care
Health insurance
Reporting and recordkeeping requirements
Sta…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.10.
REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007related by meaning
3 (1978). See also H.R. Conf. Rep. No. 1800, 95th Cong., 2d Sess. 206 (1978).
The legislative history to the 1984 amendments to section 125 continues: The cafeteria plan rules of the Code provide that a participant in a nondiscriminatory cafeteria plan will not be treated as having received a taxable benefit offered un…
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:
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.41 of this title.
IRCCourt RulingsJun 6, 2019related by meaning
f the distribution to $16,056 in calculating his adjustment to petitioner's
tax liability. We will treat this reduction as a concession by respondent. 6As stated supra, petitioner's ERS plan was a qualified defined benefit plan
under sec. 401(a). The sec. 72(t)(2)(E) exception applies only to distributions
from an "ind…
IRCCourt RulingsJul 8, 1980related by meaning
minations should also be within our jurisdiction. Regardless of the logic of petitioners’ position, we are constrained to deny their motion to vacate. The United States Tax Court has limited jurisdiction. See sec. 7442. Under this jurisdictional umbrella fall generally income, estate, gift, and miscellaneous excise tax…
Notice 2005-71 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2005 and the resulti… IRCNoticesOct 31, 2005related by meaning
at time under the laws of that Contracting Party relating to the taxes which are the subject of this Agreement.
Article III
SHIPPING AND AIR TRANSPORT 1. Income derived by an enterprise of a Contracting Party from the international operation of a ship or ships or aircraft shall be exempt from tax by the other Contracti…
IRCCourt RulingsJun 4, 1997related by meaning
amount is erroneously treated
as self-employment income, or if an amount is
erroneously treated as wages, and
(2) If the correction of the error would require an assessment of one such tax and the
refund or credit of the other tax, and
- 23 -
(3) If at any time the correction of the
error is authorized as to one such t…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006related by meaning
tion of those sections where the formal ownership of property is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduc…