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66 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.501(h)-3(e) — Lobbying or grass roots expenditures normally in excess of ceiling amount.
    IRCRegulationsJul 12, 2016
    …her it is denied exemption. Y's grass roots expenditures for 1977 and 1978 ($65,000) did not exceed 150 percent of the sum of its grass roots nontaxable amounts for those years ($103,125). Y's lobbying expenditures for 1977 and 1978 ($406,750) did not exceed 150% of its lobbying nontaxable amount for those years (150% …
  2. 73 T.C. 700 — Grant-Jacoby, Inc. v. Commissioner
    IRCCourt RulingsJan 16, 1980
    …edule provided for payments by Grant in the following amounts: Year Amount 1974 . $17,796 1975 . 19,150 1976 . 18,900 1977 . 17,325 1978 . 17,325 1979 . 16,800 1980 . 16,800 1981 . 16,800 Year Amount 1982 $12,600 1983 9,450 1984 3,150 1985 3,150 1986 3,150 1987 3,150 1988 3,150 Grant contributed $11,704 to the plan in …
  3. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown in the table below. Because Branch distributed 33% of the capital equity pool, or €50, 33% of the capital basis pool, or $50, was attributable to the distributi…
  4. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    …asis pool attributable to the distribution. For this purpose, the capital equity pool was equal to €150, and the capital basis pool was equal to $150, as shown below: Table 4 to Paragraph ( l )(2)( i )(C)( 2)—Capital Equity and Basis Pools   Equity pool Translation rate Basis pool Contribution (6/30/Year 1) €150 €1 = $…
  5. 29 C.F.R. § 4233.3(c) — Application filing requirements.
    PBGCRegulationsSep 15, 2025related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
  6. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.