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1. 88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
   IRCProposed Rules (FR)Proposed Nov 20, 2023★ strong match
   ution is not a disallowed qualified conservation contribution within the meaning of proposed § 1.170A-14(j). III. Disallowance Rule and Its Exceptions Proposed § 1.170A-14(j) would provide guidance on the general applicability of the Disallowance Rule to partnerships and S corporations. Proposed § 1.170A-14(j)(3) would…
2. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
   IRCFinal Rules (FR)Jun 28, 2024★ strong match
   …be required to use those calculations to compute the ultimate member's relevant basis. Proposed § 1.170A-14(m)(5)(ii)(A) provided a narrative rule for the upper-tier S corporation. Under proposed § 1.170A-14(m)(5)(ii)(A), the upper-tier S corporation must determine the portion of each ultimate member's modified basis t…
3. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
   IRCFinal Rules (FR)Jul 30, 2018★ strong match
   … 1.170A-15 through 1.170A-18 to read as follows: § 602.101 OMB Control numbers. * * * * * (b) * * * CFR part or section where identified and described Current OMB control No. 1.170A-15 1545-1953 1.170A-16 1545-1953 1.170A-17 1545-1953 1.170A-18
4. T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
   IRCTreasury DecisionsAug 13, 2018★ strong match
   . Section 1.170A–1 is amended by revising the third sentence of paragraph (a) and adding two sentences to the end of paragraph (k) to read as follows: § 1.170A–1 Charitable, etc., contributions and gifts; allowance of deduction. (a) * * * For rules relating to record keeping and return requirements in support of deduct…
5. 29 C.F.R. § 2520.104a-7 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
6. 29 C.F.R. § 2520.104-45 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
15. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 2520.104b-1(b) — Disclosure.
    ERISARegulationsJul 27, 2020related by meaning
    (b) (b) Fulfilling the disclosure obligation.
19. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]