Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr… IRCAnnouncementsMay 9, 2005
…ALTH PLANS
Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976related by meaning
or lack of jurisdiction.
Appropriate orders will be issued.
Statutory references are to the Internal Revenue Code of 1954, unless otherwise indicated. Sec. 7476 is a new provision of the Internal Revenue Code. It provides taxpayers with a forum in which they may receive determinations of whether their plans are qualifi…
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018related by meaning
ted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business, and no comments were received. Drafting Information
The principal author of these regulations is Charles Gorham of the Office of Associate Chief Counsel (Income Tax and Accounting). Other personnel fr…
82 FR 47656 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRCProposed Rules (FR)Proposed Oct 13, 2017related by meaning
If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the
Federal Register
.
Drafting Information The principal author of these proposed regulations is Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The …
80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015related by meaning
uch purpose with small grants. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy o…
IRCCourt RulingsMay 11, 1970
…ing and the reverse situation of the instant case. See Mertens, Law of Federal Income Taxation, sec 25B.49, p. 171 fn. 5.10. The assignment of annuity policies to the participants of the Uhlmann Pension Trust in 1957, we think, gave rise to the qualified annuity plan described in section 403 (a) (1). A qualified annuit…
IRCPrivate Letter RulingsMar 2, 2001related by meaning
n believes a court would find section 4975 to be punitive in nature
and, therefore, considered a penalty under the Bankruptcy Code. See
, e.g. , In re MMR Holding Corp. , 1998 Bankr. LEXIS 1132 (Bankr. M.D. La. 1998) (for purposes
of I.R.C. § 6601, section 4975(a) is a penalty because its aim is to punish wrongful
cond…
IRCCourt RulingsDec 9, 1971
…etermined under the constructive-receipt doctrine (4A Mertens, Law of Federal Income Taxation, sec. 25B.02, p. 3 (1966)), and income earned by the trust was taxable under the rules applicable to trusts in general. Revenue Act of 1918, sec. 219,40 Stat. 1071-1972.
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022related by meaning
small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.
Drafting Information The principal author of these regulations is Seth Groman of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), though other persons in the Treas…
76 T.C. 433 — Ralph Gano Miller (Corp.) v. Commissioner IRCCourt RulingsMar 17, 1981
… Pension Reform Laws,” 42 J. Tax. 87-88 (1975); 4A J. Mertens, Law of Federal Income Taxation, sec. 25B.06, p. 24 (1979); C. Hinckley, “ESOP and ERISA: An Unhappy Marriage,” 2 Pension and Profit Sharing Tax J. 271 (1976); S. Gewanter, “Factors To Consider in Selecting and Establishing Qualified Deferred Compensation Pl…
78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans IRCFinal Rules (FR)Dec 26, 2013
…1. The authority citation for part 34 continues to read as follows:
Authority:
12 U.S.C. 1
et seq.,
25b, 29, 93a, 371, 1463, 1464, 1465, 1701j-3, 1828(o), 3331
et seq.,
5101
et seq.,
5412(b)(2)(B) and 15 U.S.C. 1639h.
Subpart G—Appraisals for Higher-Priced Mortgage Loans
2. Section 34.202 is amended by redesignating pa…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
This document contains proposed amendments to the Regulations on Income Taxes (26 CFR part 1) under sections 1461 and 1474 of the Internal Revenue Code (Code), which provide that persons required to deduct and withhold tax are liable for such tax, and section 6050I of the Code, which requires persons to report informat…
78 FR 48548 — Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal IRCProposed Rules (FR)Proposed Aug 8, 2013
…1. The authority citation for part 34 continues to read as follows:
Authority:
12 U.S.C. 1
et seq.,
25b, 29, 93a, 371, 1463, 1464, 1465, 1701j-3, 1828(o), 3331
et seq.,
5101
et seq.,
5412(b)(2)(B) and 15 U.S.C. 1639h.
2. Section 34.202 is amended by adding new paragraph (a) and redesignating current paragraphs (a) thro…
IRCCourt RulingsDec 2, 1981related by meaning
n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case.
An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title:
88 FR 40638 — Quality Control Standards for Automated Valuation Models IRCProposed Rules (FR)Proposed Jun 21, 2023
…. The authority citation for part 34 is revised to read as follows:
Authority:
12 U.S.C. 1
et seq.,
25b, 29, 93a, 371, 1465, 1701j–3, 1828(o), 3331
et seq.,
5101
et seq.,
and 5412(b)(2)(B).
2. Subpart I is added to part 34 to read as follows:
Subpart I—Quality Control Standards for Automated Valuation Models Used for M…
IRCCourt RulingsJun 2, 2015related by meaning
(4) a Form 211 Classification Checksheet, and (5) a denial letter
stating that the information provided did not result in the collection of proceeds. The Cobrt held a partial trial at a special session on November 13, 2014, in
Washington, D.C., in order to enable the Court to determine (1) what information,
disclosure…
IRCFinal Rules (FR)Oct 8, 2019
…RAISALS
1. The authority citation for part 34 continues to read as follows:
Authority:
12 U.S.C. 1, 25b, 29, 93a, 371, 1462a, 1463, 1464, 1465, 1701j—3, 1828(o), 3331
et seq.,
5101
et seq.,
and 5412(b)(2)(B), and 15 U.S.C. 1639h.
2. Section 34.42 is amended by:
a. Revising paragraph (f);
b. Redesignating paragraphs (k)…
IRCProposed Rules (FR)Proposed Dec 24, 2013related by meaning
ements
45 CFR Part 146
Health care
Health insurance
Reporting and recordkeeping requirements, and State regulation of health insurance
John Dalrymple, Deputy Commissioner for Services and Enforcement, Internal Revenue Service.
Signed this 11th day of December, 2013.
Phyllis C. Borzi,
Assistant Secretary, Employee Benef…
IRCCourt RulingsAug 27, 2018related by meaning
0 and $5,379, respectively; and
(4) liable for an accuracy-related penalty under section 6662(a) for 2013 and 2014
of $3,267 and $7,364, respectively. The examining agent's immediate supervisor approved the section 6662(a)
penalties in writing by making an entry in the Correspondence Examination
Automation Case Support…