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Go to 18 U.S.C. § 1952 (not yet in the library — opens the official source)
75 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  2. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    ly published, direct contact with taxpayers known to have participated in a tax shelter promotion. (B) Taxpayer acting in good faith —( 1) In general. The IRS may suspend interest relating to a listed transaction or an undisclosed reportable transaction accruing on or before October 3, 2004, if the taxpayer has acted r…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
  6. 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 …
  7. 84 FR 32618 — Privacy Act Regulation; Exemption for Insider Threat Program Records
    PBGCFinal Rules (FR)Jul 9, 2019related by meaning
    at and Data Loss Prevention—PBGC” from the provisions of 5 U.S.C. 552a(c)(3), (d), (e)(1), (e)(4)(G), (H), and (I) and (f). (2) Reasons for exemption. The reasons for asserting the exemption in this section are because the disclosure and other requirements of the Privacy Act could substantially compromise the efficacy …
  8. 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 …
  9. 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 …
  10. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    (a), which is the general prohibition on the disclosure of returns and return information, except as authorized by Title 26 of the United States Code; (2) section 6103(p)(3), which requires the IRS to maintain permanent standardized records of all requests for inspection or disclosure of returns or return information u…
  11. PLR 199934002 — Deferred Compensation
    IRCPrivate Letter RulingsAug 27, 1999
    …4 (1950), a calendar 9 4 The ruling also cites Morrisdale Coal Mining Co. v. Comm'r. , 19 T.C. 208 (1952), Commissioner's appeal withdrawn , (3d Cir. 1955); and E.H. Sheldon & Co. v. Comm'r. , 19 T.C. 481 (1952), aff'd in part (on this issue), (6th Cir. 1954). These cases are not analyzed, because the issue is either t…
  12. T.C. Memo. 1998-295 — Shedco, Inc. v. Commissioner
    IRCCourt RulingsAug 12, 1998
    …hedd Mr. Shedd received a bachelor of arts degree from Park College in Missouri during 1943. During 1952, he began a career in banking as a loan officer trainee for First National Bank of Arizona (First National). From 1958 through 1962, Mr. Shedd took courses in banking through night classes offered by the American In…
  13. Circular 230 § 10.20(a)(3) — Information to be furnished.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(3) (3) When a proper and lawful request is made by a duly authorized officer or employee of the Internal Revenue Service, concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information the practitioner has concerning the alleged violation and testify reg…
  14. T.C. Memo. 2016-29 — Mark Vandenbosch & Julie Vandenbosch v. Commissioner
    IRCCourt RulingsFeb 24, 2016
    …te v. Commissioner, 208 F.2d 430 (6th Cir. 1953), aff'g in part, rev'g in part 11 T.C.M. (CCH) 274 (1952), and Shaara v. Commissioner, T.C. Memo. 1980-247. Both Lashells' Estate and Shaara involved similar facts.¹7 The taxpayers received payments, portions of which they were required to pay over as kickbacks.¹8 Althoug…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. T.C. Memo. 1998-154 — Estate of Martin J. Machat, Deceased; Avril Giacobbi and Eric R. Sklar, Executors v. Commissioner
    IRCCourt RulingsApr 27, 1998
    …than some later year when distribution was actually made to the widow herself), affg. 17 T.C. 1344 (1952); see also Sproull v. Commissioner , 16 T.C. 244 (1951), affd. per curiam 194 F.2d 541 (6th Cir. 1952); Moore v. Commissioner , - 19 - 7 We also note that the estate's failure to report the distributions as income i…
  17. 20 C.F.R. § 901.31(c)(4) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(4) (4) The use of false or misleading representations with intent to deceive a client or prospective client, or of intimations that the actuary is able to obtain special consideration or action from an officer or employee of any agency or court authorized to determine the validity of pension plans under ERISA. (c)(…
  18. T.C. Summary Opinion 2017-64 — Wilfred Omoloh v. Commissioner
    IRCCourt RulingsAug 16, 2017
    …nation for the omissions. Petitioner's Texas driver's license shows his date of birth as October 1, 1952, as does his certificate of naturalization, issued on April 8, 1997. Other documents in the record that show his date of birth as October 1, 1952, include: (1) a Form IAP-66A, Certificate of Eligibility for Exchange…
  19. 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
    plans, and, as such, have no implications for the States or the relationship or distribution of power between the national government and the States. List of Subjects in 29 CFR Part 2550 Employee benefit plans Exemptions Fiduciaries Investments Pensions Prohibited transactions Reporting and recordkeeping requirements,…
  20. 79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
    ERISAProposed Rules (FR)Proposed Mar 12, 2014related by meaning
    plans, and, as such, have no implications for the States or the relationship or distribution of power between the national government and the States. List of Subjects in 29 CFR Part 2550 Employee benefit plans Exemptions Fiduciaries Investments Pensions Prohibited transactions Reporting and recordkeeping requirements,…