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.…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … IRCRevenue ProceduresDec 17, 2007related by meaning
sed by a § 501(c)(3) employer, must be revised to be limited to cases in which the domestic relations order is “qualified” under § 414(p) of the Code. Note: See generally § 414(p) of the Code and § 1.403(b)-10(c) of the Income Tax Regulations for rules regarding domestic relations orders.
9.3 IRS Levy. Notwithstanding …
REG-130241-04 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… IRCProposed Rules (FR)Proposed Jul 5, 2005related by meaning
ion of the employment or the services performed (such as the exception for agricultural labor in section 3401(a)(2)) are disregarded for this purpose. (4) Information required to be reported under sections 6041, 6051 and 6052. The safe harbor definition of compensation under this paragraph (d)(4) includes amounts that …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
Removed]
26. Remove § 4203.6.
PART 4204—VARIANCES FOR SALE OF ASSETS
27. The authority citation for part 4204 continues to read as follows:
Authority: 29 U.S.C. 1302(b)(3), 1384(c).
§ 4204.11
[Amended]
28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”.
§ …
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 …
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023related by meaning
ent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at
https://www.irs.gov.
Drafting Information The principal authors of these proposed are Elizabeth Boone and Hannah Kim, Office of the Associate Chief Counsel (Income Tax & Accounting), IRS, and Benjamin Weaver, Of…
88 FR 72357 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCFinal Rules (FR)Oct 20, 2023related by meaning
plications, impose substantial direct compliance costs on State and local governments, or preempt State law within the meaning of the Executive order. Pursuant to section 7805(f) of the Code, the proposed regulations that preceded these regulations were submitted to the Chief Counsel for Advocacy of the Small Business …
T.D. 9142 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… IRCTreasury DecisionsAug 23, 2004related by meaning
e of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law…
IRCProposed Rules (FR)Proposed Feb 18, 2025related by meaning
he IRS participated in the development of these regulations.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follows:
PART 1—INCOME TAXES
Paragraph 1. The a…
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]