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87 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. I.R.C. § 6652(j) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (j) (j) Failure to file certification with respect to certain residential rental projects In the case of each failure to provide a certification as required by section 142(d)(7) at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be pa…
  2. T.C. Summary Opinion 2007-180 — Suzanne E. Barrera, a.k.a. Suzanne E. Battle v. Commissioner
    IRCCourt RulingsOct 24, 2007related by meaning
    f from joint and several liability under certain limited circumstances. Because the relief sought in this case is from liabilities for taxes - 20 - 11 Rev. Proc. 2000-15, 2000-1 C.B. 447, has been superseded by Rev. Proc. 2003-61, 2003-2 C.B. 296, effective for requests for relief filed on or after Nov. 1, 2003, and fo…
  3. 144 T.C. No. 15 — Whistleblower 21276-13W v. Commissioner
    IRCCourt RulingsJun 2, 2015related by meaning
    (4) a Form 211 Classification Checksheet, and (5) a denial letter stating that the information provided did not result in the collection of proceeds. The Cobrt held a partial trial at a special session on November 13, 2014, in Washington, D.C., in order to enable the Court to determine (1) what information, disclosure…
  4. 89 FR 102735 — Disclosure of Records
    IRCFinal Rules (FR)Dec 18, 2024related by meaning
    Back to Citation 21.  31 CFR part 323. Back to Citation 22.  31 U.S.C. 3105(f)(1)(C). Back to Citation 23.  31 U.S.C. 3105(f)(2). Back to Citation 24.  5 U.S.C. 605(b). Back to Citation [FR Doc. 2024-29988 Filed 12-17-24; 8:45 am] BILLING CODE P
  5. T.C. Memo. 2007-68 — Christina L. Belmont v. Commissioner
    IRCCourt RulingsMar 22, 2007related by meaning
    ddition to tax must be sustained. Section 6673(a)(1) authorizes the Court to require a taxpayer to pay the United States a penalty in an amount not to exceed $25,000 whenever the taxpayer’s position is frivolous or groundless or the taxpayer has instituted or pursued the proceeding primarily for delay. Respondent has n…
  6. Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th…
    IRCRevenue ProceduresJun 2, 2014related by meaning
    edure should be mailed to: Internal Revenue Service Employee Plans Delinquent Filer Program EP Classification 9350 Flair Drive El Monte, CA 91731-2828 .05. Private delivery services. Certain private delivery services designated by the Service can be used to meet the rule that timely mailing is treated as timely filing/…
  7. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
  10. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020related by meaning
    s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
  11. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
  12. 131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner
    IRCCourt RulingsSep 10, 2008related by meaning
    ven such regulations is well known. See, e.g., Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984); Swallows Holdino, Ltd. v. Commissioner, 515 F.3d 162 (3d Cir. 2008), vacating 126 T.C. 96 (2006). The delegation Congress made to the Secretary in section 404(k)(5) (A), however, is particularly …
  13. T.C. Memo. 2001-22 — Robert L. Stahl v. Commissioner
    IRCCourt RulingsJan 31, 2001
    …ere, petitioner) and includable in income by the recipient spouse (here, Ms. Hodson). See secs. 71, 215. In pertinent part, section 215 provides: SEC. 215. ALIMONY, ETC., PAYMENTS. (a) General Rule. – In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintena…
  14. 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…
  15. I.R.C. § 3405(e)(12) — Special rules for pensions, annuities, and certain other deferred income
    IRCCode / StatuteJan 12, 2018related by meaning
    (e)(12) (12) Failure to provide correct TIN If— no election under subsection (a)(2) or (b)(2) shall be treated as in effect and subsection (a)(4) shall not apply to such payee. (e)(12)(A) (A) a payee fails to furnish his TIN to the payor in the manner required by the Secretary, or (e)(12)(B) (B) the Secretary notifies …
  16. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    … made available to interested parties 214 .06 Special rules if there are fewer than 26 participants 215 .07 Information described in § 6104(a)(1)(D) should not be included 215 .08 Availability of additional information to interested parties 215 .09 Availability of notice to interested parties 216 SECTION 20B. WHAT ARE …
  17. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
    ss located within the United States but also provides payment instructions indicating that the funds are to be delivered outside of the United States. C. Payees With a Residence Address Located Outside of the United States and Payees Who Have Not Provided a Residence Address
  18. Notice 2017-64 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415…
    IRCNoticesNov 6, 2017
    … are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. Cost-of-Living Adjusted Limits for 2018 Effective January 1, 2018, the limitation on the annual benefit under a defined benefit plan under § 415(b)(1)(A) is increased from $215,00…
  19. Notice 2016-62 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415…
    IRCNoticesNov 14, 2016
    … are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act. Cost-of-Living Adjusted Limits for 2017 Effective January 1, 2017, the limitation on the annual benefit under a defined benefit plan under § 415(b)(1)(A) is increased from $210,00…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]