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66 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. Circular 230 § 10.51(a)(5) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(5) (5) Solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the Internal Reven…
  2. T.C. Memo. 2016-31 — Brian M. Polowniak v. Commissioner
    IRCCourt RulingsFeb 25, 2016related by meaning
    4. Respondent has allowed exactly those amounts as deductions for 2004 and 2005. Petitioner has made no attempts to provide the Court with evidence of any other payments for travel and meals and entertainment expenses. With the heightened substantiation requirements under section 274 and the lack of additional document…
  3. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    … of Labor requested documentation not to exceed a per-request maximum 29 CFR 2575.2(e) 1997 Pub. L. 105-34 100 per day, not to exceed 1,000 per request 110 per day, not to exceed 1,100 per request 147 per day, not to exceed 1,472 per request. EBSA Employee Retirement Income Security Act
  4. T.D. 9223 — Final regulations under section 402 of the Code address the amount includible in a distributee’s income when life insurance contracts are distributed by a qual…
    IRCTreasury DecisionsSep 26, 2005related by meaning
    n Notice 89-111, 1989-2 C.B. 449, and report salary reduction amounts elected by an employee for a calendar year on Form W-2. Notice 89-111 amplified. Notice 2005-65 Notice 2005-65 The Department of Homeland Security issued a temporary waiver of the Jones Act as a result of Hurricane Katrina. The waiver permits foreign…
  5. 82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017related by meaning
    C. 9701). List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation coverage Disclosure Employee benefit plans Group health plans Health care Health insurance Medical child support Reporting and recordkeeping requirements 45…
  6. T.C. Memo. 2025-60 — Albert Mark Fonda v. Commissioner
    IRCCourt RulingsJun 23, 2025related by meaning
    Memo. 2002-18, 83 T.C.M. (CCH) 1107 , 1108– 10 (imposing penalty of $2,000 under section 6673(a)), af f’ d , 54 F. App ’ x 254 (9th Cir. 2002) ; s ee G reat - West Life Assurance Co. v. United States , 678 F.2d 180, 183 ( Ct. Cl. 1982) (“The determination of where income is derived or ‘sourced’ is generally of no mome…