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81. 88 FR 74386 — Disclosure of Records
    IRCProposed Rules (FR)Proposed Oct 31, 2023related by meaning
    osed rule is not a significant regulatory action as defined in E.O. 12866, dated September 30, 1993, as amended. C. Administrative Procedure Act (APA) Because this proposed rule relates to United States securities, which are contracts between Treasury and the owner of the security, this rule falls within the contract e…
82. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCFinal Rules (FR)Jun 28, 2024related by meaning
    olding period raises serious concerns that the family pass-through entity exception is being used inappropriately to circumvent the Disallowance Rule. The Treasury Department and the IRS disagree that the Treasury Department and the IRS lack authority to promulgate an anti-abuse rule. Section 170(h)(7)(G) is a specific…
83. 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.
84. Treas. Reg. § 54.4975-7(a) — Other statutory exemptions.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) [Reserved]
85. PLR 201017056 — Tax on Prohibited Transactions
    IRCPrivate Letter RulingsApr 30, 2010
    … April 01, 2010 2:59:47 PM To: ------------------ Cc: Subject: RE: ERISA question The pr ovision 29 USC 1104(b) that you are referring to is section 404(b) of ERISA, that provides that no fiduciary may maintain the indicia of ownership of any assets of a plan outside the jurisdiction of the District Courts of the U.S.,…
86. 78 FR 68240 — Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-…
    IRCFinal Rules (FR)Nov 13, 2013
    …ursuant to the authority contained in sections 2701 through 2763, 2791, and 2792 of the PHS Act (42 USC 300gg through 300gg-63, 300gg-91, and 300gg-92), as amended. List of Subjects 26 CFR Part 54 Excise taxes Health care Health insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 2590 Continuation c…
87. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    URE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * *. Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows: § 301.6404-0 Table of Contents. * * * * * § 301.6404-4 Suspension of interest and c…