83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018related by meaning
… 1.170A-15 through 1.170A-18 to read as follows:
§ 602.101 OMB
Control numbers.
* * * * *
(b) * * *
CFR part or section where identified and described
Current OMB control No.
1.170A-15
1545-1953
1.170A-16
1545-1953
1.170A-17
1545-1953
1.170A-18
IRCCourt RulingsApr 16, 2020
…axpayer whose inexactitude is of
his own making. See Cohan v. Commissioner, 39 F.2d at 544.
Section 274(d) imposes strict substantiation requirements for travel,
entertainment, gift, and listed property (including passenger automobiles)
expenses. Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff'd per curiam,
412 F…
IRCRegulationsSep 23, 2019related by meaning
(h) (h) ) with respect to safe harbor compensation paid through the effective date of the amendment.
(h2)(2) (2) Supplemental notice. The supplemental notice requirement of this paragraph (h)(2) is satisfied if each eligible employee is given a notice that satisfies the requirements of § 1.401(k)-3(g)(2).
(h2)(2)(i) (i…
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 prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCCourt RulingsMar 4, 1999
…4 -
When National Western terminated petitioner wife’s policy,
her outstanding loan balance was $73,274.49. National Western
issued petitioner wife a Form 1099-R, reflecting a taxable gain
of $23,274.49, which the company computed as the outstanding loan
balance of $73,274.49, less her investment in the contract of
$50…
T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024related by meaning
…existing final regulations are restated without change to satisfy Federal Register requirements. 26 CFR 1.401(a)(9)-0 through 26 CFR 1.401(a)(9)-9; 26 CFR 1.402(c)-2; 26 CFR 1.403(b)-6; 26 CFR 1.457-6; 26 CFR 1.408-8; 26 CFR 54.4974-1
INCOME TAX
REG-102161-23, page 502.
This document contains proposed regulations that …
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:
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026
mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
76 FR 66637 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAFinal Rules (FR)Oct 27, 2011related by meaning
as in all correspondence from the Department to the applicant regarding the application.
Back to Citation
[FR Doc. 2011-27312 Filed 10-26-11; 8:45 am] BILLING CODE 4510-29-P .
ERISARegulationsJan 1, 2017related by meaning
For section 502(c)(6) 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)(6) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
…(Year 1 Only)
$1,580,009
$0
$4,224,622
$4,224,622
Subtotal: Costs (Year 1 Only)
$86,907,365
$79,988,274
$79,988,274
$99,365,627
Printing and Postage Cost Additional Pension Benefit Statements (Year 1)
$47,024,610
$74,835,538
$0
$37,417,769
Printing and Postage Cost Additional Pension Benefit Statements (Year 2) 1
$40,7…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCCourt RulingsMar 7, 2019
… 337 (1995). And for depreciation
deductions on any "listed property," a taxpayer must meet section 274(d)'s
heightened substantiation requirements. See secs. 274(d)(4) (2008), 280F(d)(4);
see also, e.g., WSK & Sons, Inc. v. Commissioner, T.C. Memo. 2015-204, at *12-
*13 (outlining section 274(d) requirements for passe…
89 FR 4215 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRCProposed Rules (FR)Proposed Jan 23, 2024related by meaning
… a manner calculated to be understood by the average employee).
Back to Citation
26.
See, e.g.,29 CFR 2520.102-2(c) (describing standards for summary plan descriptions furnished to plan participants literate in a non-English language and assistance that must be provided to non-English speakers to inform them of their…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
IRCCourt RulingsNov 21, 2023
…ave
not substantiated th ese reported expense s .
The strict substantiation requirements of section 274(d) apply to
travel expenses . Under section 274(d), the taxpayer generally must
substantiate either by adequate records or by sufficient evidence
corroborating the taxpayer’ s own statement (1) the amount of the
expe…
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
ined under § 1.897-1(c)(3)), as long as the certification is voluntarily issued and otherwise complies with the existing requirements in § 1.897-2(h). This modification to § 1.1445-2(c)(3) clarifies the existing scope of the collection of information. For purposes of the PRA, the reporting burden associated with the co…