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83 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 31 T.C. 1182 — Finnie Co. v. United States
    IRCCourt RulingsMar 24, 1959related by meaning
    s for such determination. Such statement shall not be used in the Tax Court of the United States as proof of the facts or conclusions stated' therein. “This subsection shall be applicable to all contracts and subcontracts, to the extent of the amounts received or accrued thereunder in any fiscal year ending after June …
  2. 78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage
    IRCProposed Rules (FR)Proposed Jan 2, 2013related by meaning
    and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR parts 1, 54, and 301 are proposed to be amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.1361-4 is amen…
  3. 29 C.F.R. § 2560.502c-2(j) — Civil penalties under section 502(c)(2).
    ERISARegulationsJan 1, 2017related by meaning
    (j) (j) Liability. (j)(1) (1) If more than one person is responsible as administrator for the failure to file the annual report, all such persons shall be jointly and severally liable with respect to such failure. (j)(2) (2) Any person against whom a civil penalty has been assessed under section 502(c)(2) pursuant to a…