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Go to Treas. Reg. § 301.7701-5 (not yet in the library — opens the official source)
98 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. 78 FR 78520 — Appraisals for Higher-Priced Mortgage Loans
    IRCFinal Rules (FR)Dec 26, 2013
    …ying for the standard mortgage. See § 1026.43(d)(2)(iv) and (v). Back to Citation 67.   See OCC: 12 CFR parts 34, Subpart C, and 164; Board: 12 CFR part 208, subpart E, and part 225, subpart G; FDIC: 12 CFR part 323; NCUA: 12 CFR part 722. See also75 FR 77450 (Dec. 10, 2010). Back to Citation 68.  FDIC: 12 CFR part 323…
  2. 20 C.F.R. § 901.71 — Special orders.
    Joint BoardRegulationsOct 18, 2016related by meaning
    The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.
  3. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024
    …es placed in service after December 31, 2023, in taxable years ending after December 31, 2023. PART 301—PROCEDURE AND ADMINISTRATION Par 4. The authority citation for part 301 is amended by adding an entry in numerical order for § 301.6213-2 to read, in part, as follows: Authority: 26 U.S.C. 7805. * * * * * Section 301…
  4. 29 C.F.R. § 2570.168 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.
  5. 88 FR 11388 — Extension of Import Restrictions on Archaeological and Ethnological Materials of Libya
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    …y contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the…
  6. 29 C.F.R. § 2570.43(c) — Notification of interested persons by applicant.
    ERISARegulationsJun 30, 2026related by meaning
    (c) (c) After furnishing the notification described in paragraph (a) of this section, an applicant must provide the Department with a written statement confirming that notice was furnished in accordance with the requirements in paragraph (b) of this section. This statement must be accompanied by a certification that th…
  7. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
    IRCFinal Rules (FR)Jul 6, 2010related by meaning
    …le on July 6, 2007. § 54.6011-1T [Amended] Par. 10. Section § 54.6011-1T(c) & (d) are removed. PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 12. Section 301.6011(g)-1 is added to read as follows: § 301.6011…
  8. 20 C.F.R. § 903.8(b) — Exemptions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (b) (b) Provisions from which exempted: These systems contain records described in section (k)(2) of the Privacy Act of 1974, 5 U.S.C. 552a(k)(2). Exemptions are claimed for such records only where appropriate from the following provisions: sections (c)(3); (d); (e)(1); (e)(4)(G), (e)(4)(H), and (e)(4)(I); and (f) of 5…
  9. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021
    The definitions in 26 CFR 54.9816-3T, 29 CFR 2590.716-3, and 45 CFR 149.30 apply to these interim final rules; these interim final rules also define additional terms specific to the Federal IDR process. Under these interim final rules, “batched items and services” means multiple qualified IDR items or services that are…
  10. 29 C.F.R. § 2520.104b-31(l) — Alternative method for disclosure through electronic media—Notice-and-access.
    ERISARegulationsJul 27, 2020related by meaning
    (l) (l) Dates; severability. (l)(1) (1) This section is applicable July 27, 2020. (l)(2) (2) If any provision of this section is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision shall be construed so as to continue to g…
  11. 75 FR 51623 — Registration of Mortgage Loan Originators
    IRCFinal Rules (FR)Aug 23, 2010related by meaning
    …to Citation 53.   See footnote 26. Back to Citation 54.  5 U.S.C. 601-612. Back to Citation 55.  13 CFR 121.201. Back to Citation 56.
  12. 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
    …e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815-2719, 29 CFR 2590.715-2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719A, 29 CFR 2590.715-2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
  13. T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b…
    IRCTreasury DecisionsDec 7, 2015
    …e final regulations under PHS Act section 2719, Internal Claims and Appeals and External Review (26 CFR 54.9815–2719, 29 CFR 2590.715–2719, 45 CFR 147.136) and PHS Act Section 2719A, Patient Protections (26 CFR 54.9815–2719A, 29 CFR 2590.715–2719A, 45 CFR 147.138) do not apply to grandfathered health plans. Final regul…
  14. 29 C.F.R. § 2570.98 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of 29 CFR 18.57.
  15. 79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage
    IRCFinal Rules (FR)Feb 12, 2014
    uthority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 6. Section 301.7701-2 is amended as follows: 1. In paragraph (c)(2)(v)(A)( 3), the language “and 4412; and” is removed and “and 4412;” is added in its place. 2. In paragraph (c)(2)(v)(A)( 4), the language “or 6427.…
  16. TR 2011-03R — Technical Release 2011-03R
    ERISADOL Technical ReleasesDec 8, 2011related by meaning
    Revised Interim Policy on Electronic Disclosure Under 29 CFR 2550.404a-5 December 8, 2011 Printable Version Introduction
  17. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …filed before the fifth anniversary of the decedent’s date of death for an extension of time under § 301.9100-3 to make an election under § 2010(c)(5)(A), where the Service has provided an administrative procedure to seek such an extension. See Rev. Proc. 2022-32, 2022-30 I.R.B. 101 (procedure providing for an extension…
  18. 75 FR 76940 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Dec 10, 2010related by meaning
    …tend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. 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 and an outline of the topics to be discussed and the time to be devoted to each …