IRCCourt RulingsDec 11, 2003
…er Dec. 31,
1997, the threshold amount is $1,000. Taxpayer Relief Act of
1997, Pub. L. 105-34, sec. 1202(a), 111 Stat. 994.
application of other allowable credits). Sec. 6654(f); see sec.
31. Except in very limited circumstances not applicable to this
case, see sec. 6654(e)(3)(B), section 6654 provides no exception
for…
IRCCourt RulingsMar 7, 1977
…utee a deduction equal to 50 percent of the gain realized or an alternative tax. See secs. 1201 and 1202.
IRCCourt RulingsFeb 14, 1996
…ght to sell the
Algonquin property prior to December 31, 1986.
5
As time was
- 8 -
5
(...continued) 1202 for 60 percent of net long-term capital gains. The repeal
was effective for tax years beginning after Dec. 31, 1986.
clearly a factor, petitioners arranged to sell the property to a
trust of which Swansons' Tool was…
89 FR 12955 — Management of Federal Agency Disbursements IRCFinal Rules (FR)Feb 21, 2024related by meaning
l.treasury.gov,
or Rebecca Saltiel, Senior Counsel, at (202) 874-6648 or
Rebecca.Saltiel@fiscal.treasury.gov.
SUPPLEMENTARY INFORMATION:
I. Background In 1998, Fiscal Service issued a final rule, codified at 31 CFR part 208 (part 208), to implement the requirements of 31 U.S.C. 3332, as amended by section 31001(x)(1) o…
76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
1.3
Service: copies of documents and pleadings.
For section 521 proceedings, this section shall apply in lieu of § 18.3 of this title:
(a)
In General. Copies of all documents shall be served on all parties of record. All documents should clearly designate the docket number, if any, and short title of all matters. All d…
Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… IRCNoticesJun 1, 2026related by meaning
The Tax Court denied the IRS’s motion to dismiss the case for lack of jurisdiction. In a unanimous opinion, the Tax Court held that section 7508A(d) (as amended in 2019) unambiguously provided for an automatic and mandatory postponement period that incorporated all of the acts referenced by section 7508A(a), from the e…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
rm × 5.8 percent paper) + (11,000 Annual Statement × 5.8 percent paper) + (11,000 Report of Commissions Paid × 5.8 percent paper) = 1,943 disclosures. Back to Citation
52.
5 U.S.C. 601
et seq.
Back to Citation
53.
5 U.S.C. 601(2), 603(a); see also 5 U.S.C. 551.
Back to Citation
54.
Public Law 104-4, 109 Stat. 48 (Ma…
IRCCourt RulingsMar 14, 2019related by meaning
ho conducted petitioner's CDP hearing, a USPS document relating to the
notice of deficiency for 2012, and a copy of this Court's order and decision in Wesley v. Commissioner, docket No. 6560-14L.
At trial petitioner offered and we admitted into evidence a screen shot of
information he had downloaded from the USPS track…
88 FR 11386 — Extension of Import Restrictions Imposed on Certain Archaeological Material of Belize IRCFinal Rules (FR)Feb 23, 2023
…thority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624.
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
2. In § 12.104g, amend the table in paragrap…
87 FR 34775 — Extension of Import Restrictions Imposed on Certain Archaeological Artifacts and Ethnological Material From Peru IRCFinal Rules (FR)Jun 8, 2022
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624.
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
2. In § 12.104g, amend the table in paragraph…
88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya IRCFinal Rules (FR)Feb 23, 2023
…thority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624.
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
86 FR 68544 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material of Bolivia IRCFinal Rules (FR)Dec 3, 2021
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624;
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
2. In § 12.104g, amend the table in paragraph…
81 FR 13721 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From the Republic of Colombia IRCFinal Rules (FR)Mar 15, 2016
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624.
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
§ 12.104g
[Amended]
2. In § 12.104g, paragrap…
80 FR 60292 — Extension of Import Restrictions on Certain Categories of Archaeological Material From the Pre-Hispanic Cultures of the Republic of Nicaragua IRCFinal Rules (FR)Oct 6, 2015
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624;
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
§ 12.104g
[Amended]
2. In § 12.104g, paragrap…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
81 FR 84458 — Extension of Import Restrictions Imposed on Certain Archaeological and Ethnological Material From Greece IRCFinal Rules (FR)Nov 23, 2016
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624.
* * * * *
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
§ 12.104g
[Amended]
2. In § 12.104g, paragrap…
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
81 FR 2086 — Extension of Import Restrictions Imposed on Archaeological Material Originating in Italy and Representing the Pre-Classical, Classical, and Imperial Roman Peri… IRCFinal Rules (FR)Jan 15, 2016
…uthority citation for § 12.104g continue to read as follows:
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1624;
* * * * *
( printed page 2088)
Sections 12.104 through 12.104i also issued under 19 U.S.C. 2612;
* * * * *
§ 12.104g
[Amended]
2. I…
Notice 2026-9 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs… IRCNoticesFeb 9, 2026related by meaning
igibility to represent taxpayers before the IRS in examinations of tax returns the preparer both prepared for the taxpayer and signed as the preparer. Additionally, unenrolled/unlicensed return preparers who participate in the AFSP agree to be subject to the duties and restrictions in Circular 230, including the restri…