90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
… for legal services.
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21.
90 FR 11630; 90 FR 21084.
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22.
5 U.S.C. 601
et seq.
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23.
The applicable definition of “rule” is found in section 601 of the RFA.
See 5 U.S.C. 601(2).
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24.
The applicable definitions of “small business,” “small organization,” a…
89 FR 64538 — Quality Control Standards for Automated Valuation Models IRCFinal Rules (FR)Aug 7, 2024
…ompliance costs will prove meaningful for
some
small credit unions.
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112.
5 U.S.C. 601
et seq.
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113. 5 U.S.C. 603(a). For purposes of assessing the impacts of the proposed rule on small entities, “small entities” is defined in the RFA to include small businesses, small not-for-profit o…
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
g whether an estate making the section 6166 election will be required to provide security.
TAX CONVENTIONS
Announcement 2007-107 Announcement 2007-107 The competent authorities of the United States and the United Kingdom hereby enter into the following agreement (“the Agreement”) regarding the definition of “first noti…
PBGCFinal Rules (FR)Jun 6, 2024
…articipants assumptions” in 29 CFR 4050.102, 4050.302, and 4050.402.
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28.
5 U.S.C. 601
et seq.
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29.
The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act.
See 5 U.S.C. 601(2).
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30.
The applicable definitions of “small business,” …
88 FR 72409 — Plan-Specific Substitute Mortality Tables for Determining Present Value IRCProposed Rules (FR)Proposed Oct 20, 2023
…:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.430(h)(3)-2 is amended by:
a. In paragraph (a) removing “§ 601.601(d)(2)(ii)(b)” and adding in its place “§ 601.601(d)”;
88 FR 40638 — Quality Control Standards for Automated Valuation Models IRCProposed Rules (FR)Proposed Jun 21, 2023
…because of increased supervisory focus on AVMs—not the rule
per se.
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151.
5 U.S.C. 601
et seq.
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152.
5 U.S.C. 603(a). For purposes of assessing the impacts of the proposed rule on small entities, “small entities” is defined in the RFA to include small businesses, small not-for-profit o…
IRCCourt RulingsAug 27, 2018related by meaning
0 and $5,379, respectively; and
(4) liable for an accuracy-related penalty under section 6662(a) for 2013 and 2014
of $3,267 and $7,364, respectively. The examining agent's immediate supervisor approved the section 6662(a)
penalties in writing by making an entry in the Correspondence Examination
Automation Case Support…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…ns for Determining an Employer's Withdrawal Liability, 87 FR 62316.)
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27.
5 U.S.C. 601
et seq.
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28. The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act.
See 5 U.S.C. 601(2).
Back to Citation
29.
The applicable definitions of “small business,” …
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023
…buy or sell and both having reasonable knowledge of relevant facts.”
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17.
5 U.S.C. 601
et seq.
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18.
The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act.
See 5 U.S.C. 601(2).
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19.
The applicable definitions of “small business,” …
87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Oct 14, 2022
…ayments and the dates such amounts were contributed must be attached.
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9.
5 U.S.C. 601
et seq.
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10.
The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act.
See 5 U.S.C. 601(2).
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11.
The applicable definitions of “small business,” …
IRCCourt RulingsJul 24, 1989
…cedures for obtaining determination letters for qualification of retirement plans appear in section 601.201(o) of the Statement of Procedural Rules (Procedural Rules), 26 C.F.R. Part 601 (1983). The actions necessary for applicants to complete in order to be deemed to have exhausted the available administrative remedie…
88 FR 44596 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… IRCProposed Rules (FR)Proposed Jul 12, 2023
…C.-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insurance/.
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228.
See
Williams, Jackson (2022). “Addressing Low-Value Insurance Pro…
IRCCode / StatuteJan 6, 2025related by meaning
(h) (h) Cross references For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of t…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026
… Citation
3.
American Rescue Plan (ARP) Act of 2021 (Pub. L. 117-2).
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4.
5 U.S.C. 601
et seq.
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5.
The applicable definition of “rule” is found in section 601 of the RFA.
See 5 U.S.C. 601(2).
Back to Citation
6.
The applicable definitions of “small business,” “small organization,” and…
131 T.C. No. 4 — Ralston Purina Company and Subsidiaries v. Commissioner IRCCourt RulingsSep 10, 2008
… Commissioner
for announcement of official rulings pertaining to internal
revenue matters. See sec. 601.601(d)(1), Statement of Procedural
Rules ("The Internal Revenue Bulletin is the authoritative
instrument of the Commissioner for the announcement of official
rulings, decisions, opinions, and procedures, and for the
…
IRCFinal Rules (FR)Jun 24, 2011related by meaning
(f)
Penalties.
See section 6651 for failure to file an estate or trust income tax return or failure to pay the amount shown as tax on the return.
(g) Effective/applicability dates.
This section applies to applications for an automatic extension of time to file an estate or trust income tax return filed on or after Jun…
79 FR 26838 — Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums IRCFinal Rules (FR)May 12, 2014
… provide benefits similar to those of a profit-sharing plan.
Rev. Rul. 61-164 (1961-2 CB 99) (see § 601.601(d)(2)(ii)( b)) holds that a profit-sharing plan does not violate the incidental benefit rule in § 1.401-1(b)(1)(ii) merely because, in accordance with the plan's terms, each participant's account under the plan i…
IRCCourt RulingsJun 23, 2025related by meaning
one fluent in English knows that the word ‘includes’ cannot be assumed
to mean ‘includes only .’ . . .”) ; Waltne r , 107 T.C.M. (CCH) at 1201 (citing United States v. Lat ham , 754 F.2d 747, 750 (7th Cir. 1985) ) .
In sum, petitioner’s arguments have been rejected by the courts
in hundreds of cases, and we will not di…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
.
at 601(3). A “small organization” is any “not-for-profit enterprise which is independently owned and operated and is not dominant in its field.”
Id. at 601(4). A “small governmental jurisdiction” is the government of a city, county, town, township, village, school district, or special district with a population of le…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…