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Go to Treas. Reg. § 1.274-13 (not yet in the library — opens the official source)
92 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 81 FR 20946 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    -21(d). Back to Citation 48.  Reorganization Plan No. 4 of 1978 (5 U.S.C. App. (2000)). Back to Citation 49.  Id. at section 102. Back to Citation 50.  Reorganization Plan, Message of the President. Back to Citation 51.   See, e.g., Public Citizen v. Dep't of Health and Human Servs., 332 F.3d 654, 668 (2003) (the ratif…
  2. 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, 2019
    …rganizations, 79 FR 17240 (March 27, 2014) (the enhanced prudential standards rule), codified at 12 CFR part 252. Back to Citation 16.   See 12 CFR part 217 (Board); 12 CFR part 3 (OCC); 12 CFR part 324 (FDIC). Back to Citation 17.   See Subpart D of the regulatory capital rule, 12 CFR part 217 (Board); 12 CFR part 3 (…
  3. 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
    eriod rules of section 1223 of the Code do not apply in determining the application of section 170(h)(7)(C) and § 1.170A-14(n)(2). Back to Citation 5.  The proposed regulations would redesignate existing § 1.170A-16(d)(3)(viii) as § 1.170A-16(d)(3)(x). Back to Citation 6.  Item A is a contributing partnership's adjuste…
  4. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    …(3) the business purpose of the expenditure or use. Sanford , 50 T.C. at 827; Temp. Treas. Reg. § 1.274-5T(a). Substantiation for this purpose requires the taxpayer to maintain an account book, a diary, a log, a statement of expenses, trip sheets, or a similar record prepared contemporaneously with the expenditure and …
  5. 90 FR 28007 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans
    ERISAFinal Rules (FR)Jul 1, 2025related by meaning
    …etermined that the rule is not a “major rule” as defined by 5 U.S.C. 804(2). List of Subjects in 29 CFR Part 2550 Employee benefit plans Fiduciaries Foreign investments in US Investments Pensions Reporting and recordkeeping requirements Securities Surety bonds Trusts and Trustees For the reasons set forth in the preamb…
  6. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022related by meaning
    …ccordingly, the Treasury Department and the IRS adopts as final the temporary regulations adding 26 CFR 54.9816-6T and 54.9817-2T, published at 86 FR 36872 (July 13, 2021), and 26 CFR 54.9816-8T, published at 86 FR 55980 (October 7, 2021), with the following changes to 26 CFR part 54: PART 54—PENSION EXCISE TAXES 1. Th…
  7. 75 FR 64197 — Additional Rules Regarding Hybrid Retirement Plans
    IRCProposed Rules (FR)Proposed Oct 19, 2010related by meaning
    …the FOR FURTHER INFORMATION CONTACT section of this preamble. ( printed page 64210) The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments by Wednesday, January 12, 2011, and an outline of topics to be discussed and the…
  8. 78 FR 68735 — Reduction or Suspension of Safe Harbor Contributions
    IRCFinal Rules (FR)Nov 15, 2013related by meaning
    -0 Table of contents. * * * * * § 1.401(m)-3 Safe harbor requirements. * * * * * (h) Permissible reduction or suspension of safe harbor contributions. (1) General rule. (i) Matching contributions. (ii) Nonelective contributions. (2) Supplemental notice. * * * * * Par. 5. Section 1.401(m)-3 is amended by: 1. Revising th…
  9. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
  10. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020related by meaning
    … Analysis and Paperwork Burden section of this preamble. A. Definitions The final regulations at 26 CFR 54.9815-2715A1(a), 29 CFR 2590.715-2715A1(a), and 45 CFR 147.210(a) (paragraph (a) of the proposed regulations) set forth definitions that are applicable to the regulations at 26 CFR 54.9815-2715A2, 29 CFR 2590.715- …
  11. T.C. Memo. 2008-249 — David A. Hughes v. Commissioner
    IRCCourt RulingsNov 3, 2008
    …affg, . T . C :-,Memo . 1984-533 . As mentioned,, certain business expenses -described' in= section 274 .(d) are subject to strict . substantiation .rules .that supersedethe Cohan rule . Sanford v . Commissioner , . 50 T- .C . 823,E 827-828 (1968), affd . 412 F .2d 201 .(2d -Cir . 1969) . ; sec . :1 .274-'5T(a) ,` Temp…
  12. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …318 (July 12, 2019). Back to Citation 67.   Id. Back to Citation 68.   Id. Back to Citation 69.  17 CFR 240.15l-1(a)(2)(ii). Back to Citation 70.  Staff Bulletin: Standards of Conduct for Broker-Dealers and Investment Advisers Care Obligations (footnotes omitted), https://www.sec.gov/​tm/​standards-conduct-broker-deale…