88 FR 71287 — Requirements for Type I and Type III Supporting Organizations IRCFinal Rules (FR)Oct 16, 2023★ strong match
dditional rules regarding the required annual distributions under § 1.509(a)-4(i)(5) by an NFI Type III supporting organization.
( printed page 71289) II. Contributions From Controlling Donors—Meaning of Control
Section 509(f)(2) and § 1.509(a)-4(f)(5) prohibit Type I and Type III supporting organizations from acceptin…
77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 28, 2012★ strong match
ng organization set forth in § 1.509(a)-4(i)(5); and (7) the transition rules provided in § 1.509(a)-4(i)(11).
1. Definition of Supported Organization Section 1.509(a)-4(a)(5) defines a “publicly supported organization” as “an organization described in section 509(a)(1) or (2).” This defined term is used throughout § 1…
80 FR 79684 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 23, 2015★ strong match
… from the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for par…
77 FR 76426 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCProposed Rules (FR)Proposed Dec 28, 2012★ strong match
velopment.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Partial Withdrawal of Notice of Proposed Rulemaking Accordingly, under the authority of 26 U.S.C. 7805, §§ 1.509(a)-4(i)(5)(ii)(B) and 1.509(a)-4(i)(8) of the notice of proposed rulemaking (REG-155929-06) that was publish…
81 FR 8446 — Requirements for Type I and Type III Supporting Organizations IRCProposed Rules (FR)Proposed Feb 19, 2016
…2016.
D. Integral Part Test—Non-Functionally Integrated Type III Supporting Organizations Section 1.509(a)-4(i)(5) generally provides that an NFI Type III supporting organization meets the integral part test if it satisfies the distribution requirement of paragraph (i)(5)(ii) of that section and the attentiveness requi…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023
ation
133.
Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)(
5), 29 CFR 2590.716-8(b)(2)(ii)(A)(
5), and 45 CFR 149.510(b)(2)(ii)(A)(
5).
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134. Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 57709 — Reliance Standards for Making Good Faith Determinations IRCFinal Rules (FR)Sep 25, 2015★ strong match
… from the Treasury Department and the IRS participated in their development.
List of Subjects in 26 CFR Part 53
Excise taxes
Foundations
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 53 is amended as follows:
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
Paragraph 1.
The authority citation for part 5…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCProposed Rules (FR)Proposed Apr 24, 2020
…es over total support.
See
§ 1.170A-9(f) (definition of section 170(b)(1)(A)(vi) organization); § 1.509(a)-3 (publicly supported organizations). Section 512(a)(6) potentially impacts two aspects of the public support test. First, section 512(a)(6) potentially impacts the calculation of total support under section 509(d…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]