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88 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. Treas. Reg. § 54.4975-6(a)(1) — Statutory exemptions for office space or services and certain transactions involving financial institutions.
    IRCRegulationsDec 30, 2016related by meaning
    aw which may impose requirements or restrictions relating to the transactions which are exempt under section 4975(d)(2). See, for example, the general fiduciary responsibility provisions of section 404 of the Employee Retirement Income Security Act of 1974 (the Act) (88 Stat. 877). The provisions of section 4975(d)(2) …
  3. Treas. Reg. § 1.410(b)-6(c) — Excludable employees.
    IRCRegulationsSep 9, 2016
    …iens (c)(1) (1) General rule. An employee who is a nonresident alien (within the meaning of section 7701(b)(1)(B)) and who receives no earned income (within the meaning of section 911(d)(2)) from the employer that constitutes income from sources within the United States (within the meaning of section 861(a)(3)) is trea…
  4. Treas. Reg. § 1.421-1(h)(4)(i) — Meaning and use of certain terms.
    IRCRegulationsSep 9, 2016
    … section and §§ 1.421-2 through 1.424-1, the term corporation has the meaning prescribed by section 7701(a)(3) and § 301.7701-2(b) of this chapter. For example, a corporation for purposes of the preceding sentence includes an S corporation (as defined in section 1361), a foreign corporation (as defined in section 7701(…
  5. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PLR 201634021 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools
    IRCPrivate Letter RulingsAug 19, 2016
    sociation (and thus a corporation) by filing Form 8832 in accordance with § 301.7701-3(c) or to be disregarded as an entity separate from its owner in accordance with the default classification rules unde r § 301.7701-3(b). If an entity is a disregarded entity, its activities are treated in the same manner as a sole pr…
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. Treas. Reg. § 1.414(q)-1T(b7)(1)(i)(B) — Highly compensated employee (temporary).
    IRCRegulationsSep 9, 2016
    …ning agreement between employee representatives and the employer, which agreement satisfies section 7701(a)(46) and § 301.7701-17T (Temporary), are included in determining the number of employees in the top-paid group.
  9. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019
    …taxed as a sole proprietorship, from which we infer that it was a disregarded entity. See secs. 301.7701-2(a), 301.7701-3(b)(1)(ii), Proced. & Admin. Regs. That means that Burbach was taxed as a sole proprietor under the Internal Revenue Code on any income or loss of BA, LLC reported on his returns. See sec. 301.7701-2…
  10. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
  11. 162 T.C. No. 4 — Clair R. Couturier, Jr. v. Commissioner
    IRCCourt RulingsFeb 28, 2024
    …tary,” the Code defines that term to mean “the Secretary of the Treasury or his delegate.” I.R.C. § 7701(a)(11)(B); see also I.R.C. § 7701(a)(12) (defining the term “or his delegate”). The Secretary has delegated these duties to the Commissioner, who in turn has delegated them to other Internal Revenue Service (IRS) of…
  12. Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2005related by meaning
    on arrangements where the arrangements fail to meet the requirements of Rev. Proc. 92-65, 1992-2 C.B. 428; and Rev. Proc. 71-19, 1971-1 C.B. 698. (38) Sections 451 and 457.—General Rule for Taxable Year of Inclusion; Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations.—The tax conseq…
  13. T.C. Summary Opinion 2006-55 — Linda L. & Anthony M. Domanico v. Commissioner
    IRCCourt RulingsApr 19, 2006
    …. 72(t)(2)(A) (e.g., distributions (1) made after the employee attains age 59 ½, (2) (continued...) 7701(a)(37). Retirement plans qualified under section 401(a) and (k), however, are not included in the definition of “individual retirement plan” under section 7701(a)(37). Clearly, Congress intended this exception to ap…
  14. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
  15. T.C. Summary Opinion 2006-71 — Richard L. & Stephanie S. Barbee v. Commissioner
    IRCCourt RulingsApr 27, 2006
    l retirement annuity (commonly referred to as IRAs). Sec. 7701(a)(37). Retirement plans qualified under section 401(a) and (k), however, are not - 5 - included in the definition of “individual retirement plan” under section 7701(a)(37). Clearly, Congress intended the exception of section 72(t)(2)(E) to apply only to di…
  16. REG-118988-22 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Feb 18, 2025related by meaning
    s compensated directly or by a third-party payor, including a related organization or certified professional employer organization under section 7705. The disallowance under paragraph (b) of this section likewise is applied to those amounts, however denominated, otherwise allowable as a deduction to obtain those servic…
  17. 88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction
    IRCProposed Rules (FR)Proposed Jun 7, 2023related by meaning
    he IRS request comments from the public on the number of small entities that may be impacted and whether that impact will be economically significant. IV. Section 7805(f) Pursuant to section 7805(f) of the Code, the proposed regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Adminis…
  18. T.C. Memo. 2009-187 — Eugene & Glenda Dollander v. Commissioner
    IRCCourt RulingsAug 19, 2009
    …as an early distribution made before petitioner attained the age of 59-1/2 . See secs . 4974(c)(1), 7701(j)(1) . 9 3Sec . 72(t)(1) provides : SEC . 72(t) . 10-Percent Additional Tax on Early Distributions from Qualified Retirement Plans .-- (1) Imposition of additional tax .--If any taxpayer receives any amount from a …
  19. T.C. Summary Opinion 2006-106 — Christine L. Gibbons v. Commissioner
    IRCCourt RulingsJul 13, 2006
    …dividual retirement account or individual retirement annuity (commonly referred to as IRAs) . Sec . 7701(a)(37) . Retirement plans qualified under section 403(b), as in this case, are not included in the definition of "individual retirement plan" under section 7701(a)(37) . Congress intended the exception of section 72…
  20. 79 FR 35942 — Ninety-Day Waiting Period Limitation
    IRCFinal Rules (FR)Jun 25, 2014related by meaning
    rdkeeping requirements 45 CFR Part 147 Health care Health insurance Reporting and recordkeeping requirements, and State regulation of health insurance John Dalrymple, Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: June 18, 2014. Mark J. Mazur, Assistant Secretary of the Treasury (…