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73 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 86 FR 9120 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCFinal Rules (FR)Feb 11, 2021
    …itation 262.  5 U.S.C. 804(2). Back to Citation 263.  Public Law 106-102, sec. 722, 113 Stat. 1338, 1471 (1999), 12 U.S.C. 4809. Back to Citation 264.  5 U.S.C. 601 et seq. Back to Citation 265.  U.S. SBA, Table of Small Business Size Standards Matched to North American Industry Classification System Codes, available a…
  2. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …1401 et seq. (adopted Apr. 23, 2018); Utah Code Ann. Sec. 31A-22-647 (adopted Mar. 19, 2018); AZ SB 1471 (2018); N.H. HB 1784-FN (2018); MA H2184 (2017). Back to Citation 215.   See the State of Kansas' SmartShopper program for state employees enrolled with BCBSKS, available at: https://healthbenefitsprogram.ks.gov/​do…
  3. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003related by meaning
    r the Northern District of Illinois, in which petitioner pleaded guilty to one count of obstructing and impeding the due administration of the Code in violation of section 7212(a). 3 - 6 - 3 (...continued) corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimid…
  4. 84 FR 59230 — Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements
    IRCFinal Rules (FR)Nov 1, 2019
    …12 CFR part 249, subpart G. Back to Citation 116.  Public Law 106-102, section 722, 113 Stat. 1338, 1471 (1999). Back to Citation 117.  12 U.S.C. 4802(a). Back to Citation 118.  12 U.S.C. 4802. Back to Citation 119.  12 U.S.C. 4802(b)(2). Back to Citation 120.  5 U.S.C. 801 et seq. Back to Citation 121.  5 U.S.C. 801(a…
  5. 95 T.C. 364; 95 T.C. No. 26 — Wood v. Commissioner
    IRCCourt RulingsSep 27, 1990related by meaning
    . United States, 872 F.2d 564, 568-570 (3d Cir. 1989). Respondent assumes but does not concede that section 4975(a) imposes a penalty tax. He asserts: the issue in this case would still be whether there is “any expressed or necessarily implied provision or language . . .” (Commissioner v. Acker, 361 U.S. 87, 91 (1959))…
  6. 84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui…
    IRCProposed Rules (FR)Proposed May 24, 2019
    …et from their U.S. operations. Back to Citation 144.  Public Law 106-102, sec. 722, 113 Stat. 1338, 1471 (1999). Back to Citation 145.  The OCC calculated the number of small entities using the SBA's size thresholds for commercial banks and savings institutions, and trust companies, which are $550 million and $38.5 mil…
  7. 88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
    IRCProposed Rules (FR)Proposed Aug 30, 2023related by meaning
    s.gov (preferred) or by telephone at (202) 317-6901 (not a toll-free number) by at least November 15, 2023. Statement of Availability of IRS Documents Guidance cited in this preamble is published in the Internal Revenue Bulletin and is available from the Superintendent of Documents, U.S. Government Publishing Office, W…
  8. 83 FR 63110 — Real Estate Appraisals
    IRCProposed Rules (FR)Proposed Dec 7, 2018
    …on 126.   See supra note 1. Back to Citation 127.  Public Law 106-102, section 722, 113 Stat. 1338, 1471 (1999). Back to Citation [FR Doc. 2018-26507 Filed 12-6-18; 8:45 am] BILLING CODE 4810-33-6210-01;6714-14-P
  9. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
  10. 79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards
    IRCFinal Rules (FR)Oct 10, 2014
    …ack to Citation 95.   See supra section II.C. Back to Citation 96.  Pub L. 106-102, 113 Stat. 1338, 1471, 12 U.S.C. 4809. Back to Citation 97.  5 U.S.C. 604. Back to Citation 98.  5 U.S.C. 605(b). Back to Citation 99.   See 79 FR 33647 (June 12, 2014). Back to Citation 1.   http://www.ffiec.gov/​nicpubweb/​nicweb/​NicH…
  11. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016
    …n Language Section 722 of the Gramm-Leach-Bliley Act, Public Law 106-102, sec. 722, 113 Stat. 1338, 1471 (Nov. 12, 1999), requires the Federal banking agencies to use plain language in all proposed and final rules published after January 1, 2000. The Federal banking agencies invite your comments on how to make this pro…
  12. 95 T.C. 289; 95 T.C. No. 22 — Estate of Levitt v. Commissioner
    IRCCourt RulingsSep 13, 1990
    …determined solely by reference to the maximum marital deduction." (Emphasis added.) 54 T.C.M. 1469, 1471, 57 P-H Memo T.C. par. 88,005 at 30, 32.
  13. Treas. Reg. § 54.4975-14(c) — Election to pay an excise tax for certain pre-1975 prohibited transactions.
    IRCRegulationsDec 30, 2016related by meaning
    (c) (c) Method of election. A person shall make the election referred to in this section by filing the form issued for such purpose by the Internal Revenue Service, including therein the information required by such form and the instructions issued with respect thereto, and by paying the tax which the taxpayer indicate…