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Go to Treas. Reg. § 1.170A-13 (not yet in the library — opens the official source)
43 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 75 FR 46844 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Aug 4, 2010related by meaning
    endments: PART 53—FOUNDATION AND SIMILAR EXCISE TAXES Paragraph 1. The authority citation for part 53 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 2. Section 53.4965-2 is amended by revising paragraphs (c)(6)(i) and (c)(6)(i)(C) to read as follows: § 53.4965-2 Covered tax-exempt entities. …
  2. 29 C.F.R. § 2580.412-33(a) — Introductory statement.
    ERISARegulationsJan 1, 2017related by meaning
    (a) (a) This part discusses the meaning and scope of section 13(c) of the Welfare and Pension Plans Disclosure Act of 1958 (76 Stat. 39, 29 U.S.C. 308d(c)) (hereinafter referred to as the Act). This provision makes it unlawful “for any person to procure any bond [required by the Act] from any surety or other company or…
  3. Treas. Reg. § 54.4980H-6(b) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable for periods after December 31, 2014.