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81. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    IRCCourt RulingsNov 25, 2008related by meaning
    …propriate relief available to the individual under this section * * * - 6 - 109-432, div . C, sec . 408(a), 120 Stat . 3061 (TRHCA sec . 408) .4 This amendment applies "with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act ." Id . sec . 408(c), 120 Stat . 3062…
82. PLR 202322013 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJun 2, 2023
    …on of the amount received which is includible in gross income (determined without regard to section 408(d)(3)). Section 408(d)(3)(B) provides that section 408(d)(3) does not apply to any amount described in section 408(d)(3)(A)(i) received by an in dividual from an IRA if at any time during the 1-year period ending on …
83. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ion on small entities, using the proposed definition discussed in this section. List of Subjects 29 CFR Part 4071 Penalties 29 CFR Part 4302 Penalties In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4071 and 4302 as follows. 1. Revise part 4071 to read as follows: PART 4071—PENALTIES FOR FAILURE …
84. PLR 202322014 — Individual Retirement Accounts
    IRCPrivate Letter RulingsJun 2, 2023
    …on of the amount received which is includible in gross income (determined without regard in section 408(d)(3)). Secti on 408(d)(3)(B) provides that section 408(d)(3) does not apply to any amount described in section 408(d)(3)(A)(i) received by an individual from an IRA if at any time during the 1-year period ending on …