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
nd Similar Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable deduction under § 2522(c)(2)(A).
(48) Section 2522.—Charitable and Similar Gifts.—Whether a transfer to a charitable remainder trust described in § 664 that provides for annuity or unitrust payments for one …
79 FR 58720 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees ERISAProposed Rules (FR)Proposed Sep 30, 2014
…or more details.
Department of Labor
Employee Benefits Security Administration
29 CFR Part 2520
RIN 1210-AB62
AGENCY:
Employee Benefits Security Administration, Department of Labor.
ACTION:
Proposed rule.
SUMMARY:
This document contains proposed regulations that would revise filing procedures for apprenticeship and tra…
49 T.C. 174 — Armanco Productions, Inc. v. Commissioner IRCCourt RulingsDec 8, 1967related by meaning
dic or annual compensation on the basis of permanent employment;
(c) Are full-time employees who have not attained the age of seventy-five (75) years; (d) All personnel employed by the Company as of the effective date of this Trust shall be eligible to become Participants therein. All personnel employed subsequent to F…
79 FR 51092 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Aug 27, 2014
…th the requirements of the PRA, the EBSA Form 700 ICR has been approved by OMB under control number 1210-0150. These interim final regulations amend the ICR by providing an alternative process consistent with the
Wheaton
order, as discussed earlier in this preamble. The Department of Labor submitted an ICR in order to …
IRCCourt RulingsMay 28, 1962related by meaning
ion of the period allowed by the statute for such payment), by cash, check, note, property, or otherwise. Cf. Campbell Chain Co., 16 T.C. 1402 (1951). In the instant case it is clear that petitioner had no motive of tax avoidance in not making the payment within the prescribed time. Likewise no motive of tax avoidance …
80 FR 72014 — Claims Procedure for Plans Providing Disability Benefits ERISAProposed Rules (FR)Proposed Nov 18, 2015
29 CFR Part 2560
RIN 1210-AB39
AGENCY:
Employee Benefits Security Administration, Department of Labor.
ACTION:
Notice of proposed rulemaking.
SUMMARY: This document contains proposed amendments to claims procedure regulations for plans providing disability benefits under the Employee Retirement Income Security Act of 1…
IRCCourt RulingsJul 21, 1993related by meaning
ntered for respondent.
Except as otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year at issue. Sec. 1122(a)(2) of the Tax Reform Act of 1986 (TRA 1986), Pub. L. 99-514, 100 Stat. 2085, 2466, replaced the theretofore applicable 10-year averaging with 5-year averagi…
IRCCourt RulingsMar 20, 1997related by meaning
but did not." Central Tablet Manufacturing
Co. v. United States
, 417 U.S. 673, 690 (1974); Commissioner v.
National Alfalfa Dehydrating & Milling Co. , 417 U.S. 134, 148-149
(1974). It would be quite intolerable to pyramid the existing
complexities of tax law by a rule that the tax shall be that
resulting from the for…
REG-130370-04 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med… IRCProposed Rules (FR)Proposed Feb 22, 2005
…nagement and Budget (OMB) through October 31, 2006, in accordance with PRA 95 under control numbers 1210-0101, 1210-0102, and 1210-0103.
Department of the Treasury
These final regulations include a collection of information as that term is defined in PRA 95: the Notice of Enrollment Rights, Notice of Preexisting Condit…
IRCCourt RulingsApr 11, 2012related by meaning
nt and
other official explanations of such treaties; court cases; congressional
intent as reflected in committee reports, joint explanatory statements of managers included in conference committee reports, and floor
statements made prior to enactment by one of a lhill's managers;
General Explanations of tax legislation …
IRCProposed Rules (FR)Proposed May 13, 2026
…are public records. Comments may be submitted anonymously.
In commenting, please refer to file code 1210-AC40. The Departments cannot accept comments by facsimile (FAX) transmission.
Comments must be submitted in one of the following two ways (please choose only one of the ways listed):
1.
Electronically.
You may submi…
IRCCourt RulingsMay 23, 1979related by meaning
ld require the inclusion of some amount, as a human capital investment, in determining the value of his personal services rendered to the corporation. For a variety of reasons, we decline to adopt such a rule. It is well settled that the individual identities of different taxable entities must be respected. Burnet v. C…
91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives ERISAProposed Rules (FR)Proposed Mar 31, 2026
…or more details.
Department of Labor
Employee Benefits Security Administration
29 CFR Part 2550
RIN 1210-AC38
( printed page 16088)
AGENCY:
Employee Benefits Security Administration, Department of Labor.
ACTION:
Proposed rule.
SUMMARY:
This document contains a proposed regulation that clarifies, and provides a safe har…
T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… IRCTreasury DecisionsOct 6, 2014related by meaning
orting and recordkeeping requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.162–31 is added to read as follows…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
rates used to calculate current liability and to determine the required contribution are set forth.
EXEMPT ORGANIZATIONS
Notice 2007-18 Notice 2007-18 This notice provides guidance under section 4965 of the Code to tax-exempt entities described in section 4965(c) regarding whether they are parties to a prohibited tax s…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
…are public records. Comments may be submitted anonymously.
In commenting, please refer to file code 1210-AC30. The Departments cannot accept comments by facsimile (FAX) transmission. Comments must be submitted in one of the following two ways (please choose only one of the ways listed):
1. Electronically. You may submi…
ERISAProposed Rules (FR)Proposed Jun 3, 2014
…tting comments electronically are encouraged not to submit paper copies. Comments identified by RIN 1210-AB38 may be submitted by one of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov.
Follow the instructions for submitting comments.
Email: e-ORI@dol.gov
Mail or Hand Delivery:
Office of R…
79 FR 13949 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure ERISAProposed Rules (FR)Proposed Mar 12, 2014
…y be submitted anonymously. Comments may be submitted to the Department of Labor, identified by RIN 1210-AB08, by one of the following methods:
Federal eRulemaking Portal: http://www.regulations.gov.
Follow the instructions for submitting comments.
Email: e-ORI@dol.gov.
Mail or Hand Delivery:
Office of Regulations and …
IRCCourt RulingsJun 4, 1997related by meaning
amount is erroneously treated
as self-employment income, or if an amount is
erroneously treated as wages, and
(2) If the correction of the error would require an assessment of one such tax and the
refund or credit of the other tax, and
- 23 -
(3) If at any time the correction of the
error is authorized as to one such t…
78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-… IRCFinal Rules (FR)Nov 13, 2013
…nal regulations for OMB's review. OMB approved the ICR on April 27, 2010, under OMB Control Numbers 1210-0138 (Department of Labor) and 1545-2165 (Department of the Treasury/IRS). The Departments also submitted an ICR to OMB in accordance with 44 U.S.C. 3507(d) for the ICR as revised by the final regulations. OMB appro…