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Go to 45 C.F.R. § 155.170 (not yet in the library — opens the official source)
86 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022
    . Reg. § 1.170A-13(c)(3 ). The taxpayer must also maintain records substantiating the deductio n . See Treas. Reg. § 1.170A-13(b)(2)(ii)(D) (mandating written records demonstrating the FMV of the property , the methodology used to determine the FMV , and a copy of the signed report of an appraiser where applicable). Pe…
  2. 29 C.F.R. § 2570.42(c) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and
  3. T.C. Memo. 2010-262 — Hal Hollingsworth v. Commissioner
    IRCCourt RulingsDec 2, 2010
    …Is Entitled"to a «Schedule A ^ Deduction for Charitable Contributions Within the Meaning of Section 170 While petitioner claims he is entitled to a.'Schedure A deduction for his charitable icontributions to the foundation; he has been inconsistent as 'to what amount he contributed, claiming $4,284 on his original retur…
  4. 29 C.F.R. § 2530.200b-5 — Seasonal industries. [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    Seasonal industries. [Reserved]
  5. I.R.C. § 501(h)(4)(B) — Exemption from tax on corporations, certain trusts, etc.
    IRCCode / StatuteJan 24, 2020
    (h)(4)(B) (B) section 170(b)(1)(A)(iii) (relating to hospitals and medical research organizations), (h)(4)(C) (C) section 170(b)(1)(A)(iv) (relating to organizations supporting government schools), (h)(4)(D) (D) section 170(b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions), (h)(4)(…
  6. 29 C.F.R. § 2560.502c-5(h) — Civil penalties under section 502(c)(5).
    ERISARegulationsOct 1, 2020related by meaning
    …d pursuant to paragraph (g) of this section will not become a final order, within the meaning of 29 CFR 2570.91(g), if, within thirty (30) days from the date of the service of the notice, the administrator or a representative thereof files a request for a hearing under 29 CFR 2570.90 through 2570.101, and files an answ…