IRCCourt RulingsFeb 14, 1996
…39,
102 Stat. 3342, 3743, we find them to be inapposite. See Sansom
v. United States
, 703 F. Supp. 1505 (N.D. Fla. 1988).
Commissioner
, 89 T.C. 79, 84 (1987), affd. 861 F.2d 131 (5th Cir.
1988). Thus, a position that is "substantially justified" is one
that is "justified to a degree that could satisfy a reasonable
pe…
79 FR 36387 — Debt Cancellation Contracts and Debt Suspension Agreements IRCFinal Rules (FR)Jun 27, 2014
…6(b)” is corrected to read “§ 37.6(d)”.
[FR Doc. 2014-15113 Filed 6-26-14; 8:45 am]
BILLING CODE 1505-01-D
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(5) civil penalty proceedings, the following shall apply in lieu of 29 CFR 18.9.
76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Sep 29, 2011
…ted to appear as follows: (ii) Example.
[FR Doc. C1-2011-21164 Filed 9-28-11; 8:45 am]
BILLING CODE 1505-01-D
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
75 FR 71047 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCProposed Rules (FR)Proposed Nov 22, 2010
…
See the
Document Drafting Handbook
for more details.
Department of the Treasury
31 CFR Part 29
RIN 1505-AC02
AGENCY:
Departmental Offices, Treasury.
ACTION:
Proposed rule.
SUMMARY:
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…
76 FR 6112 — Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRCProposed Rules (FR)Proposed Feb 3, 2011
…
See the
Document Drafting Handbook
for more details.
Department of the Treasury
31 CFR Part 29
RIN 1505-AC02
AGENCY:
Departmental Offices, Treasury.
ACTION:
Proposed rule; extension of comment period.
SUMMARY:
On November 22, 2010, the Department of the Treasury published a proposed rule to amend subpart C of its rule…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
IRCFinal Rules (FR)Aug 17, 2011
…dbook
for more details.
Department of Homeland Security
Department of the Treasury
19 CFR Part 159
[USCBP-2010-0008; BP Dec. 11-17]
RIN 1515-AD67 (formerly RIN 1505-AC21)
AGENCY:
Customs and Border Protection, Department of Homeland Security; Department of the Treasury.
ACTION:
Final rule.
SUMMARY:
This document amends…
76 FR 18388 — Single-Employer Plan Termination Initiated by PBGC PBGCFinal Rules (FR)Apr 4, 2011
…t of the material by the intended recipient.
[FR Doc. 2011-8007 Filed 4-1-11; 8:45 am]
BILLING CODE 1505-01-D
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
75 FR 54542 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Sep 8, 2010
…f Exemption Determinations is N-5700.
[FR Doc. C1-2010-21073 Filed 9-7-10; 8:45 am]
BILLING CODE 1505-01-D
IRCCourt RulingsApr 2, 2024related by meaning
as
ambiguous, referring either to the specific time-sensitive acts which may
be postponed by operation of section 7508A(a) or to the process by which the Secretary grants a postponement under subsection (a). They argue,
however, that full consideration of the statute makes clear that
respondent’s interpretation confli…
90 FR 15211 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Apr 9, 2025
…assumption” should read “assumptions”.
[FR Doc. C1-2025-05531 Filed 4-8-25; 8:45 am]
BILLING CODE 1505-01-D
88 FR 40638 — Quality Control Standards for Automated Valuation Models IRCProposed Rules (FR)Proposed Jun 21, 2023
…ce-automated-collateral-evaluation.
Back to Citation
31.
See, e.g., Asset Backed Securities,70 FR 1505, 1544 (Jan. 7, 2005) (examples of asset characteristics that are “material” include LTV ratios);
Appraisals for Higher-Priced Mortgage Loans,78 FR 78519, 78533 (Dec. 26, 2013) (“[t]he credit risk holder of the exist…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 45204 — Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) ERISAProposed Rules (FR)Proposed Jul 27, 2022
…n 186 of this title, a violation of chapter 63 of title 18, a violation of section 874, 1027, 1503, 1505, 1506, 1510, 1951, or 1954 of title 18, a violation of the Labor-Management Reporting and Disclosure Act of 1959 (29 U.S.C. 401), any felony involving abuse or misuse of such person's position or employment in a lab…
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…