Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 7872 (not yet in the library — opens the official source)
66 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 84 FR 26605 — Exception for Interests Held by Foreign Pension Funds
    IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
    r sections 1445 and 1446 for dispositions of USRPIs by foreign pension funds and their subsidiaries. II. Taxation of Foreign Persons Under Section 897 Section 897(a)(1) provides that gain or loss of a nonresident alien individual or foreign corporation from the disposition of a USRPI is taken into account under section…
  2. 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 …
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 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 …
  5. 29 C.F.R. § 2570.9 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  6. 87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities
    IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
    (1)(iv) and 1.892-5(d)(5)(iii), which provide relief from being treated as engaged in certain deemed commercial activities. Back to Citation 4.   See, for example, proposed § 1.892-4(e)(1)(iv), which provides that gain derived from a disposition of a USRPI defined in section 897(c)(1)(A)(i) will not qualify for exempti…
  7. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003
    …etermined in the notice that petitioner has imputed dividend income for 1990 and 1991 under section 7872 of $7,089 and $7,670, respectively, as a result of the forgone interest on petitioner’s outstanding loan balances with Duncan & Associates during those respective years. Respondent also determined in the notice that…
  10. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    . 6011 and 6057. Section 301.6058-2 also issued under 26 U.S.C. 6011 and 6058. Section 301.6059-2 also issued under 26 U.S.C. 6011 and 6059. * * * * * Section 301.6721-1 also issued under 26 U.S.C. 6011 and 6721. * * * * * Par. 18. Section 301.1474-1 is amended by revising the section heading and paragraphs (a) through…
  11. T.C. Memo. 2002-166 — Wayne A. McFadden v. Commissioner
    IRCCourt RulingsJul 2, 2002
    … rate was 6.81 percent. See Rev. Rul. 90-1, 1990-1 C.B. 155; Rev. Rul. 91-41, 1991-2 C.B. 352. sec. 7872. In addition, petitioner testified that he viewed the Atascadero loan as an investment for his profit-sharing plan. Stephanie testified that the funds were loans, and that she had always intended to repay the amount…
  12. I.R.C. § 6652(c)(1)(D) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(1)(D) (D) Public inspection of applications for exemption and notice of status In the case of a failure to comply with the requirements of section 6104(d) with respect to any exempt status application materials (as defined in such section) or notice materials (as defined in such section) on the date and in the mann…
  13. 87 FR 21600 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Apr 12, 2022related by meaning
    bor. Footnotes 1.  29 CFR part 2570.30 through 2570.52 (55 FR 32847 (Aug. 10, 1990) and 76 FR 6637 (Oct. 27, 2011)). Back to Citation 2.  87 FR 14722. Back to Citation [FR Doc. 2022-07785 Filed 4-11-22; 8:45 am] BILLING CODE 4510-29-P
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024related by meaning
    eated as a change in method of accounting for purposes of sections 446 and 481. (5) Principles of § 1.964-1(c)(3) applicable to section 987 elections. Except as otherwise provided in this paragraph (g), if the authorized person makes or revokes a section 987 election on behalf of a controlled foreign corporation, the a…
  16. PLR 200737046 — Tax on Prohibited Transactions
    IRCPrivate Letter RulingsSep 14, 2007related by meaning
    , , , , , , , , , , , , , , , , , ,
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. Treas. Reg. § 1.401(a)(26)-6(b)(2) — Excludable employees.
    IRCRegulationsMay 18, 2016related by meaning
    (b)(2) (2) Certain air pilots. An employee who is excluded from consideration under section 410(b)(3)(B) (relating to certain air pilots) may be treated as an excludable employee. (b)(3) (3) Certain nonresident aliens (b)(3)(i) (i) In general. An employee who is excluded from consideration under section 410(b)(3)(C) (r…
  19. Rev. Rul. 2019-19 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amou…
    IRCRevenue RulingsSep 3, 2019
    …, the long-term exempt rate, and the blended annual rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for September 2019.
  20. 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…