87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended a…
IRCCourt RulingsJul 22, 1968
… as W. H. Miner Pension Trust, qualified under sections 401 and 501 of the Internal Revenue Code of 1954, in which the decedent was a participant. His account on retirement was $57,573.34 and was paid to him soon thereafter on April 5,1956.
By letter dated August 2, 1954, decedent tendered his resignation, effective De…
77 FR 8668 — Summary of Benefits and Coverage and Uniform Glossary IRCFinal Rules (FR)Feb 14, 2012related by meaning
rdkeeping requirements
45 CFR Part 147
Health care
Health insurance
Reporting and recordkeeping requirements, and State regulation of health insurance Steven T. Miller,
Deputy Commissioner for Services and Enforcement, Internal Revenue Service.
Approved: February 7, 2012.
Emily S. McMahon,
Acting Assistant Secretary of…
IRCRegulationsJul 26, 2016
…escribed in section 72(i) and paragraph (b)(3) of § 1.72-5, the annuity starting date is January 1, 1954, or the first day of the first period for which an amount is received as an annuity by the surviving annuitant, whichever is the later;
(b)(2)(ii) (ii) In the case of the transfer of an annuity contract for a valuab…
86 FR 51730 — Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRCProposed Rules (FR)Proposed Sep 16, 2021related by meaning
Provisions
2. Section 890.114 is amended by adding reserved paragraph (d) and paragraph (e) to read as follows:
§ 890.114
Surprise billing.
* * * * * (e) A carrier must comply with requirements of 45 CFR 149.230 with respect to an FEHB plan in the same manner as such provisions apply to a group health plan or health i…
IRCRegulationsJul 26, 2016
…000 in each of the years 1950, 1951, 1952, and 1953, prior to the annuity starting date (January 1, 1954). Under the Internal Revenue Code of 1939, $300 of each of these payments (3 percent of $10,000) was includible in his gross income, and the remaining $700 was excludable therefrom during each of the taxable years m…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCRegulationsJul 9, 2026
…ded in paragraph (h)(4) of § 1.101-4, the provisions of section 101 of the Internal Revenue Code of 1954 and §§ 1.101-1, 1.101-2, 1.101-3, and 1.101-4 are applicable only with respect to amounts received by reason of the death of an insured or an employee occurring after August 16, 1954. In the case of such amounts, th…
Rev. Proc. 2006-3 — 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, 2006related 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 …
Treas. Reg. § 1.404(a)-13(c) — Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7). IRCRegulationsMay 18, 2016
…verlapping trusts or plans consist of a pension trust and a profit-sharing trust put into effect in 1954 and covering the same employees may be illustrated as follows: Illustration of Application of Provisions of Section 404(a)(7) and of Treatment of Carryovers for Overlapping Pension and Profit-Sharing Trusts Put Into…
IRCFinal Rules (FR)Oct 1, 2014related by meaning
ing requirements, and State regulation of health insurance
John Dalrymple,
Deputy Commissioner for Services and Enforcement, Internal Revenue Service. Approved: September 25, 2014.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax Policy).
Signed this 25th day of September, 2014.
Phyllis C. Borzi,
Assistant Secre…
ERISARegulationsJan 1, 2017
… participants of which are employees described in section 401(c)(1) of the Internal Revenue Code of 1954; or
(a)(3)(ii) (ii) Which consists of one or more individual retirement accounts described in section 408 of the Internal Revenue Code of 1954. To the extent that such plan's assets are held in one or more custodial…
75 FR 46844 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Aug 4, 2010related by meaning
on 53.6071-1 is amended by revising paragraph (g)(3) to read as follows:
§ 53.6071-1
Time for filing returns.
* * * * *
(g) * * *
(3)
Transition rule. A Form 4720, for a section 4965 tax that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and …
IRCCourt RulingsMay 30, 1984related by meaning
…er Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules are to the Tax Court Rules of Practice and Procedure.
Interest of $605.63 earned after death was deducted from the total payment of $28,411.…