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41. 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
    ion under PTE 77-4. The Department requests comment on this proposed revocation, and also on how the remaining parts of PTE 75-1 Part II will be used. The Department is further proposing to revise the recordkeeping provisions of Section (e) of PTE 75-1, Part II. Section (e) currently provides that records demonstrating…
42. Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
    IRCRevenue ProceduresJan 2, 2014related by meaning
    payer has declined to sign a consent to extend the period; or (2) when such notification would be prejudicial to the best interests of the Government. If the taxpayer does not agree that the request for a TAM should be withdrawn, the procedures in section 12 of this revenue procedure must be followed. EP or EO Technica…
43. 80 FR 22004 — Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Em…
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    ribed above do not provide relief for any extensions of credit that may be related to a plan's or IRA's investment transactions. PTE 75-1, Part V,[10] permits such an extension of credit to a plan or IRA by a broker-dealer in connection with the purchase or sale of securities. Specifically, the Department has acknowled…
44. Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
    IRCAnnouncementsMay 14, 2007related by meaning
    105 Sea Hero Road, Suite 1 Frankfort, KY 40601-8862 6/5/2006 46. Comprehensive Investment Services, Inc. One Moody Plaza Galveston, TX 77550 6/16/2000 47. Continental Trust Co. 17110 Dallas Parkway Suite 200 Dallas, TX 75248 2/22/1977 48. Croatian Fraternal Union Of America 100 Delaney Drive Pittsburgh, PA 15235 10/12/…
45. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997related by meaning
    . 4, 1986), is valid. Background Some of the facts and certain exhibits have been stipulated by the parties for the purpose of the instant motion. The stipulation of facts is incorporated in this Opinion by reference. When its petition was filed, petitioner's principal office was located in Palatine, Illinois. Petition…
46. 78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
    IRCFinal Rules (FR)Sep 19, 2013related by meaning
    2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014. § 1.1016-3T [Removed] Par. 32. Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 33. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par.…
47. T.C. Summary Opinion 2003-137 — John & Michele McGovern v. Commissioner
    IRCCourt RulingsSep 30, 2003related by meaning
    plan”. An IRA and a TSP are separately defined by the Internal Revenue Code. Section 7701(a)(37) provides that an IRA means “an individual retirement account described in section 408(a)”. Section 7701(j)(1) provides that a TSP is treated as a trust described in section 401(a). Compare sec. 7701(a)(37) with sec. 7701(j…