86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
…tation
67.
12 U.S.C. 4802(a).
Back to Citation
68.
12 U.S.C. 4802.
Back to Citation
69.
5 U.S.C. 801
et seq.
Back to Citation
70.
5 U.S.C. 801(a)(3).
Back to Citation
71.
5 U.S.C. 804(2).
Back to Citation
23.
The national bank or Federal savings association must calculate amounts deducted under paragraphs (c) thr…
IRCCourt RulingsDec 30, 2013related by meaning
.
- 26 -
return or in a statement attached to the return and there is a reasonable basis for
the taxpayer's treatment of the item. Sec. 6662(d)(2)(B). The Commissioner bears the initial burden of production with respect to the
taxpayer's liability for the section 6662 penalty. Sec. 7491(c). At trial the
Commissioner mu…
I.R.C. § 6652(l) — Failure to file certain information returns, registration statements, etc. IRCCode / StatuteJan 24, 2020related by meaning
(l) (l) Failure to file return with respect to certain corporate transactions In the case of any failure to make a return required under section 6043(c) containing the information required by such section on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown th…
IRCCourt RulingsMar 14, 2019related by meaning
appears on dozens of other documents in the record. In any event petitioner offered no plausible explanation about
where the money went if not to him. 4We do not believe that respondent was obligated to concede the inapplicability of the section 72(t) additional tax or the nontaxability of $737 in miscellaneous income.…
76 FR 74699 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 1, 2011
…577
2,577
2017
623
623
2,632
2,632
2018
636
636
2,687
2,687
2019
649
649
2,743
2,743
2020
663
663
2,801
2,801
2021
677
677
2,860
2,860
2022 or later
691
691
2,920
2,920
1
Table II-A.
2
Table II-B.
3
Table II-C.
* * * * *
Issued in Washington, DC, this 18th day of November 2011.
Laricke Blanchard,
Deputy Director for Po…
IRCCourt RulingsMar 22, 2007related by meaning
ddition to tax must be
sustained.
Section 6673(a)(1) authorizes the Court to require a
taxpayer to pay the United States a penalty in an amount not to exceed $25,000 whenever the taxpayer’s position is frivolous or
groundless or the taxpayer has instituted or pursued the
proceeding primarily for delay. Respondent has n…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
Pensions
Railroad retirement
Reporting and recordkeeping requirements
Social security
Unemployment compensation
Proposed Amendments to the Regulations Accordingly, 26 CFR part 31 is proposed to be amended as follows:
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME AT THE SOURCE
Paragraph 1.
The authority citation for…
T.D. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004
…re paid at a rate of $250,000 per year and after D retires the lump sum payment at age 75 is $2,499,801. Thus, after taking into account the modification, the annuity stream determined as of the original annuity starting date consists of annual payments beginning at age 70 of $250,000, $250,000, $250,000, $250,000, and…
IRCCourt RulingsJan 31, 2008related by meaning
er sec . 6662(a) .
A
- 23 -
To reflect the foregoing,
Decision will be entered for
p etitioners in l ocket No . 4467-06 .
Decision w 11 be entered for respondent as t the deficiency and
for petitioners as to the accuracyrelated penalty under sectio n
6662(a) in docket No . 7221-06 .
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
PBGCRegulationsJan 22, 2018
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]