PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
ERISARegulationsJan 1, 2017related by meaning
For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
Notice 2018-74 — Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B. 937, that may be used to satisfy the requirement under § 402(f) of t… IRCNoticesModified Oct 1, 2018
… may be postponed under §§ 7508 (relating to service in combat zones or contingency operations) and 7508A (relating to taxpayers affected by a federally declared disaster or a terroristic or military action). Rev. Proc. 2007–56 includes on the list of acts that may be postponed under §§ 7508 and 7508A the 60-day deadli…
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:
ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
79 FR 58256 — Employee Retirement Benefit Plan Returns Required on Magnetic Media IRCFinal Rules (FR)Sep 29, 2014related by meaning
… requirements
Seals and insignia
Statistics and Taxes
Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows:
PART 301—PROCEDURE AND ADMINISTRATION
Par. 1.
The authority for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7508* * *
Par. 2.
Section 301.6057-3 is added to rea…
IRCPrivate Letter RulingsFeb 6, 2015
…on or application for relief in respect
of tax under, among others, Subtitle A of the Code.
Section 301.9100-2 of the Regulations lists certain elections for which automatic
extensions
of time to file are granted. Section 301.9100-3 generally provides guidance
with respect to the granting
of relief with respect to thos…
84 FR 56894 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA ERISAProposed Rules (FR)Proposed Oct 23, 2019related by meaning
rule. Certain other CFR sections currently cross reference the 2002 safe harbor and may need to cross reference Proposed Rule § 2520.104b-31 as well. See, e.g.,29 CFR 2560.503-1(g)(1) (where the provision stating that any electronic notification of benefit determination “shall comply with the standards imposed by 29 C…
IRCPrivate Letter RulingsNov 28, 2014
requests for
relief submitted to the Service on or after
December31, 1997.
Section
301.9100-1 (c) of the Regulations provides that the Commissioner of Internal Revenue, in his discretion, may grant a reasonable extension of the time
fixed by a
regulation, a revenue ruling, a revenue procedure, a notice, or an
announcem…
IRCCourt RulingsApr 14, 2005related by meaning
ontracts with the agencies.
Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to
furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by
law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004)
permits an agency to provide facilities to a c…
IRCPrivate Letter RulingsOct 17, 2014
…on or
application for relief in respect of tax under, among others, Subtitle A of the
Code. Section 301.9100-2
of the P&A Regulations lists certain elections for which
automatic extensions
of time to file are granted. Section 301.9100-3 generally
provides guidance with respect to the granting of relief with respect to …
ERISARegulationsJan 1, 2017related by meaning
(d) (d) The requirements of this temporary regulation, as set forth in paragraphs (a) through (c) of this section, shall remain in effect pending the issuance of permanent regulations by the Secretary.
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014
…The running of any applicable period of limitations is not suspended for the period during which a §301.9100–1 request has been filed. See §301.9100–3(d)(2). If the period of limitations on an assessment under §6501(a) for the taxable year in which an election should have been made, or any taxable year that would have …
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013
…he running of any applicable period of limitations is not suspended for the period during which a § 301.9100-1 request has been filed. See § 301.9100-3(d)(2). If the period of limitations on an assessment under § 6501(a) for the taxable year in which an election should have been made, or any taxable year that would hav…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…(
TMA IV).
Back to Citation
9.
88 FR 65888 (Sept. 26, 2023).
Back to Citation
10. 86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in
TMA III, see
U.S. Department of Health and Human Serv…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022
…ns in the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 301
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as foll…
IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
ERISARegulationsApr 8, 2024related by meaning
(c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and