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102 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    nsor (if applicable); and the assigned Federal IDR registration number (if the plan or issuer is registered with the Federal IDR ( printed page 75834) registry). In addition, these proposed rules would amend the statement required under 26 CFR 54.9816-6(d)(1)(iv), 29 CFR 2590.716-6(d)(1)(iv), and 45 CFR 149.140(d)(1)(i…
  2. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020related by meaning
    monitor cardiac rehabilitation. 93880 EXTRACRANIAL BILAT STUDY Study of vessels on both sides of the head and neck. 93922 UPR/L XTREMITY ART 2 LEVELS Limited bilateral noninvasive physiologic studies of upper or lower extremity arteries. 93970 EXTREMITY STUDY Complete bilateral study of the extremities. 93971 EXTREMIT…
  3. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsMay 22, 2025
    T.D. 9568, 76 Fed. Reg. 80 , 082 (Dec. 22, 2011) , 2012- 12 I.R.B. 499. 8 The 2009 cost sharing regulations replaced the 1995 cost sharing regulations and redesignated them Treas ury Reg ulation § 1.482-7A (Treas. Reg.) . See 74 Fed. Reg. 352. T he 1995 cost sharing regulations were at issue in Amazon.com , Inc. & Subs…
  4. 89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service
    IRCProposed Rules (FR)Proposed Dec 26, 2024
    y: Request to TESTIFY In Person at Hearing for REG-116610-20. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-116610-20 an…
  5. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  6. 89 FR 85099 — Energy Efficient Home Improvement Credit
    IRCProposed Rules (FR)Proposed Oct 25, 2024
    y: Request to TESTIFY in Person at Hearing for REG-118264-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-118264-23 an…
  7. 84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui…
    IRCProposed Rules (FR)Proposed May 24, 2019related by meaning
    p://www.ffiec.gov/​nicpubweb/​nicweb/​NicHome.aspx. Back to Citation 2.   http://www.ffiec.gov/​nicpubweb/​nicweb/​NicHome.aspx. Back to Citation 2.   http://www.ffiec.gov/​nicpubweb/​nicweb/​NicHome.aspx. Back to Citation BILLING CODE 6210-01-P; 4810-33-P; 6714-01-P; BILLING CODE 6210-01-C; 4810-33-C; 6714-01-C [FR Do…
  8. 89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction
    IRCProposed Rules (FR)Proposed Mar 25, 2024
    n Person at Hearing for REG-108761-22. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-108761-22 and the language “TESTIFY…
  9. PLR 202039002 — Required Distributions
    IRCPrivate Letter RulingsSep 25, 2020related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202039002 Release Date: 9/25/2020 Index Number: 401.06-00, 408.06-00 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  10. 88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction
    IRCProposed Rules (FR)Proposed Jun 7, 2023
    y: Request to TESTIFY In Person at Hearing for REG-106228-22. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106228-22 an…
  11. 83 FR 66024 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements
    IRCProposed Rules (FR)Proposed Dec 21, 2018related by meaning
    …Under the proposed rule to implement the net stable funding ratio (NSFR), the RSF amount of a Board-regulated institution that is a covered intermediate holding company subject to this part would have equaled 70 percent of the RSF amount calculated in accordance with subpart K of this part. Upon adoption of the final N…
  12. 87 FR 60357 — User Fees Relating to Enrolled Actuaries
    IRCProposed Rules (FR)Proposed Oct 5, 2022
    …ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-100719-21). Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the he…
  13. 87 FR 15148 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction
    IRCProposed Rules (FR)Proposed Mar 17, 2022
    ov (indicate IRS and REG-114209-21). Individuals who want to testify (by telephone) at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-114209-21 and the word TESTIFY. For…
  14. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  15. 88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
    IRCProposed Rules (FR)Proposed Aug 30, 2023
    n Person at Hearing for REG-100908-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-100908-23 and the language TESTIFY …
  16. PLR 200644014 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsNov 3, 2006related by meaning
    006-1, 2006-1 I.R.B. 1, 49. However, when the PLR-158734-05 4 criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances. Sincerely, Robert D. Patchell Chief, Qualified Plans Branch 2 Office of the Associate Chief Counsel (Tax …
  17. 88 FR 41047 — Corporate Bond Yield Curve for Determining Present Value
    IRCProposed Rules (FR)Proposed Jun 23, 2023
    bject line may say: Request to TESTIFY In Person at Hearing for REG-124123-22. Individuals who want to testify by telephone at the public hearing must ( printed page 41050) send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain…
  18. Rev. Proc. 2008-62 — This document sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the…
    IRCRevenue ProceduresOct 20, 2008related by meaning
    …o use substitute mortality tables. SECTION 3. GENERAL ADMINISTRATIVE PROCEDURES .01 Compliance with Regulations. Requests submitted on or after December 1, 2008, must satisfy the requirements of final regulation § 1.430(h)(3)-2 and this Rev. Proc. 2008-62. Requests submitted before December 1, 2008, may either satisfy …
  19. 87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents
    IRCProposed Rules (FR)Proposed Dec 30, 2022
    …ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-114666-22). Individuals who want to testify (by telephone) at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the …
  20. PLR 200519021 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519021 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ --------- ------------------------------------------------------- ---------------------…