IRCCourt RulingsMay 19, 1986related by meaning
4); Estate of English v. Commissioner, T.C. Memo. 1985-549, 50 T.C.M. 1362, 54 P-H Memo T.C. par. 85,549.
Decision will he entered for the respondent. While the constitutional issue was the only argument raised in the petition with respect to the dispute over inclusion of the lump-sum payment, we deal also with the two…
73 T.C. 758 — Tionesta Sand & Gravel, Inc. v. Commissioner IRCCourt RulingsJan 31, 1980related by meaning
that in Community Services. Because that case was not decided under section 401(a)(7), its holding has no bearing on our decision of the instant case. Since the trustees are also shareholders, directors, and employees participating in the plan, petitioner contends that the State law principles of fiduciary duty prevent…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
* * * * *
PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET
18. The authority citation for part 146 continues to read as follows:
Authority: 42 U.S.C. 300gg-1 through 300gg-5, 300gg-11 through 300gg-23, 300gg-91, and 300gg-92.
19. Section 146.123 is added to read as follows:
§ 146.123
Special rule allowing in…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec… IRCFinal Rules (FR)Nov 18, 2015
individual, or review of medical records relating to the pre-enrollment period.
* * * * *
PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET 30. The authority citation for part 146 continues to read as follows:
Authority:
Secs. 2702 through 2705, 2711 through 2723, 2791, and 2792 of the PHS Act (42 U.S.C. 300…
IRCCourt RulingsNov 25, 2008related by meaning
, after holding that the
taxpayer had no unpaid income tax for that year) ; Rowe v .
Commissioner , T .C . Memo . 2001-325 (holding that the Court has jurisdiction to review the Commissioner's denial of section
6015(f) relief from additions to tax and penalties) .
We hold that "taxes" in TRHCA section 408(c) includes t…
IRCRegulationsSep 9, 2016related by meaning
Separate application of section 129(d)(8). [Reserved]
83 FR 7437 — Short-Term, Limited-Duration Insurance IRCProposed Rules (FR)Proposed Feb 21, 2018
* * * * *
PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET
9. The authority citation for part 146 is revised to read as follows:
Authority: Secs. 2702 through 2705, 2711 through 2723, 2791, and 2792 of the Public Health Service Act (42 U.S.C. 300gg-1 through 300gg-5, 300gg-11 through 300gg-23, 300gg-91, and …
IRCProposed Rules (FR)Proposed Dec 23, 2014
follows:
PART 146 —REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET
1. The authority citation for Part 146 continues to read as follows:
Authority: Secs. 2702 through 2705, 2711 through 2723, 2791, and 2792 of the PHS Act (42 U.S.C. 300gg-1 through 300gg-5, 300gg-11 through 300gg-23, 300gg-91, and 300gg-92).
2. Sect…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
75 FR 5410 — Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRCFinal Rules (FR)Feb 2, 2010
…mble, the Department of Health and Human Services is amending 45 CFR Subtitle A, Subchapter B, Part 146, Subpart C as follows:
PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET
1. The authority citation for Part 146 continues to read as follows:
Authority:
Secs. 2702 through 2705, 2711 through 2723, 2791, and…
IRCCourt RulingsOct 28, 1965related by meaning
… certiorari denied 344 U.S. 874, with Brainard Steel Corporation v. United States, 137 Ct. Cl. 114, 146 F. Supp. 461 (1956). Petitioner argues in the alternative that if Credit, Inc., is denied the deduction in its final taxable period he should be allowed a deduction for (a) amounts actually paid by him to Ada and (b)…