86 FR 66662 — Prescription Drug and Health Care Spending IRCFinal Rules (FR)Nov 23, 2021related by meaning
notice that a provider, facility, or provider of air ambulance services has initiated the Federal IDR process, upon sending or receiving such notice. (2) The Director will coordinate with the Departments in resolving matters under 26 CFR 54.9816-8T(c)(4)(vii)(A)(
1), 29 CFR 2590.716-8(c)(4)(vii)(A)(
1), or 45 CFR 149.…
91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction IRCFinal Rules (FR)Aug 28, 2026related by meaning
iew, except in a case described in any of paragraphs (1) through (4) of section 10(a) of title 9, United States Code.
* * * * *
§ 2490.716-9
[Amended] 6. Section 2590.716-9 is amended in paragraph (c)(2) by removing the reference “2590.716A-6” and adding in its place “2590.716-6A”.
DEPARTMENT OF HEALTH AND HUMAN SERVIC…
50 T.C. 391 — New York Seven-Up Bottling Co. v. Commissioner IRCCourt RulingsMay 29, 1968related by meaning
-10(a). Upon considering the entire regulation in the perspective of the issue raised herein, we conclude that petitioner’s argument is without merit. We conclude that section 404 (a) applies to petitioner’s severance-pay provision. It follows that section 404(a) (5) prohibits petitioner from deducting the sum of $36,7…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021
…210
.03 Content of notice
210
.04 Procedures for making information available to interested parties
211
.05 Information to be available to interested parties
211
.06 Special rules if there are fewer than 26 participants
211
.07 Information described in § 6104(a)(1)(D) should not be included
212
.08 Availability of addi…
Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… IRCRevenue ProceduresJan 2, 2019
…ment of a user fee.
210
.04 Exemptions from the user fee requirements
210
.05 User fees under EPCRS
211
.06 Requests involving multiple offices, fee categories, issues, transactions, or entities
211
.07 Method of payment
211
.08 Transmittal forms
212
.09 Effect of nonpayment or payment of incorrect amount
212
.10 Refun…
ERISARegulationsApr 25, 2023related by meaning
(b) (b) [Reserved]
ERISARegulationsJul 27, 2020related by meaning
(e) (e) Limitations. This section does not apply to disclosures required under provisions of part 2 and part 3 of the Act over which the Secretary of the Treasury has interpretative and regulatory authority pursuant to Reorganization Plan No. 4 of 1978.
ERISACode / StatuteJan 6, 2025related by meaning
The Secretary shall—
(1) (1) prescribe such regulations as may be necessary to address reporting and disclosure requirements for pension-linked emergency savings accounts; and
(2) (2) seek to prevent unnecessary reporting and disclosure for such accounts under this chapter, including for purposes of any reporting or di…
88 FR 73807 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction IRCProposed Rules (FR)Proposed Oct 27, 2023related by meaning
1:PR (REG-100908-23), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning this proposed regulations, the Office of Associate Chief Counsel (Passthroughs & Special Industries) at (202) 317-6853 (not a toll-free number); concerning su…
IRCCourt RulingsAug 27, 2026
…indicia or “badges” of
fraud to find circumstantial evidence of fraud. See Niedringhaus, 99 T.C.
at 211; DiLeo , 96 T.C. at 875. These badges of fraud include , as
potentially relevant here, understating income; failing to maintain
adequate records; offering implausible or inconsistent explanations of
behavior; failing…
81 FR 75316 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance IRCFinal Rules (FR)Oct 31, 2016related by meaning
ransmitted to the Congress and to the Comptroller General for review in accordance with such provisions.
I. Statement of Availability of IRS Documents IRS Revenue Procedures, Revenue Rulings notices, and other guidance cited in this document are published in the Internal Revenue Bulletin (or Cumulative Bulletin) and ar…
75 FR 34626 — Rules and Regulations for Abandoned Individual Account Plans ERISAFinal Rules (FR)Jun 18, 2010related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency interna…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
78 FR 13797 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements ERISAFinal Rules (FR)Mar 1, 2013related by meaning
1.3
Service: copies of documents and pleadings.
For section 521 proceedings, this section shall apply in lieu of § 18.3 of this title:
(a)
In general. Copies of all documents shall be served on all parties of record. All documents should clearly designate the docket number, if any, and short title of all matters. All d…
IRCCourt RulingsJul 31, 2000
… for the
respective years from 1991 through 1993: Dr. and Ms.
Hirshkowitz-–$254,051, $136,678, and $211,120; Dr. and Ms. Desai-
–$122,750, $42,056, and $55,000; Dr. and Ms. McManus-–$20,000,
$17,921, and $18,186; and the Estate of Steven Sobo, Deceased,
- 60 -
20
In summary, respondent determined that the disallowed
co…
78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions IRCFinal Rules (FR)Nov 15, 2013related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
IRCCourt RulingsAug 27, 2008
…red to make
an annual payment under section 6654(d)(1)(B) . See Wheeler v .
Commissioner , supra at 211 . The amount of any required annual
- 10 - payment is the lesser of (1) 90 percent of the tax shown on the
individual's return for the year or, if no return is filed, 90
percent of his or her tax for such year, or (2…
89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act IRCFinal Rules (FR)Sep 23, 2024related by meaning
accordance with Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act, 5 U.S.C. 801 et seq.), OIRA has determined that this rule meets the criteria set forth in 5 U.S.C. 804(2). Accordingly, a report containing a copy of the rule along with other specif…
IRCCourt RulingsNov 12, 1997
…ordingly
increased petitioner's taxable income by $40,355. Moreover,
respondent disallowed all but $211 of petitioner's $33,943
investmen t interest expense deductions on the basis that
petitioner's offsetting investment income was only $211.
Respondent also determined that petitioner had only substantiated
$29,443 of …
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
E MULTIEMPLOYER PLANS
3. The authority citation for part 4233 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1413.
§ 4233.11
[Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…