IRCCourt RulingsDec 8, 1987
…f each taxable year or portion of a taxable year until such transactions were corrected. 88 T.C. at 1452. We consider Lambos to control the resolution of the issue before us. For such reason, we conclude that the Commissioner’s method of calculating the excise tax owed by the petitioners to be proper.
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
I.R.C. § 415(d) — Limitations on benefits and contribution under qualified plans IRCCode / StatuteJan 5, 2023
(d) (d) Cost-of-living adjustments [(e) Repealed. Pub. L. 104–188, title I, §1452(a), Aug. 20, 1996, 110 Stat. 1816]
(d)(1) (1) In general The Secretary shall adjust annually— for increases in the cost-of-living in accordance with regulations prescribed by the Secretary.
(d)(1)(A) (A) the $160,000 amount in subsection …
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023related by meaning
7805 * * *
* * * * *
Section 1.6033-4 also issued under 26 U.S.C. 6033.
* * * * *
Section 1.6037-2 also issued under 26 U.S.C. 6037.
* * * * *
Par. 2. Section 1.1461-1 is amended by removing paragraph (c)(5); redesignating paragraph (i) as paragraph (j); adding a new paragraph (i); and revising newly redesignated parag…
IRCCourt RulingsAug 13, 1990
…thod called “pyramiding,” which we expressly approved in Lambos v. Commissioner, 88 T.C. 1440, 1451-1452 (1987). See also Rutland v. Commissioner, 89 T.C. at 1151. Under pyramiding, prohibited loan or lease transactions are deemed to reoccur “on the first day of each taxable year or portion of a taxable year which is w…
90 FR 1374 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 8, 2025
… U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452.
§ 4302.34302.3
[Amended]
4. In § 4302.3, remove the number “$356” and add in its place the number “$365”.
( printed page 1375)
Issued in Washington, DC, by
Ann Y. Orr,
Acting Director, Pension Benefit Guaranty Corp…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
89 FR 2132 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 12, 2024
… U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452.
§ 4302.3
[Amended]
4. In § 4302.3, remove the number “$345” and add in its place the number “$356”.
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
89 FR 3352 — Collateral Acceptability and Valuation IRCFinal Rules (FR)Jan 18, 2024
…ity citation for part 380 continues to read as follows:
Authority:
12 U.S.C. 90, 265-266, 332, 391, 1452(d), 1464(k), 1767, 1789a, 2013, 2122, 3101-3102; 26 U.S.C. 6302; 31 U.S.C. 321, 323, 3301-3304, 3336, 9301, 9303.
2. Revise § 380.2 to read as follows:
§ 380.2
What collateral may I pledge if I am a depositary or a …
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
88 FR 1991 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 12, 2023
… U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452.
§ 4302.3
[Amended]
4. In § 4302.3, remove the number “$320” and add its place the number “$345”.
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
87 FR 2340 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 14, 2022
… U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452.
§ 4302.3
[Amended]
4. In § 4302.3, remove the number “$301” and add its place the number “$320”.
Issued in Washington, DC, by
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(2) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
ERISARegulationsOct 1, 2020related by meaning
(h) (h) Administrative hearing. A notice issued pursuant to paragraph (g) of this section will not become a final order, within the meaning of 29 CFR 2570.91(g), if, within thirty (30) days from the date of the service of the notice, the administrator or a representative thereof files a request for a hearing under 29 C…
PBGCFinal Rules (FR)May 13, 2016
… U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452.
§ 4302.3
[Amended]
8. In § 4302.3, the figures “$110” are removed and the figures $275” are added in their place.
Issued in Washington, DC, this 5 day of May, 2016.
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…
75 FR 41726 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable… IRCFinal Rules (FR)Jul 19, 2010
…ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended.
Joint BoardRegulationsDec 30, 2016related by meaning
(b) (b) Depositions upon oral examination
(b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters.
(b)(2) (2) In ordering a depos…