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1. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   s follows: Authority: 26 U.S.C. 7805 * * * Section 301.6011-10 also issued under 26 U.S.C. 6011. Section 301.6011-11 also issued under 26 U.S.C. 6011. Section 301.6011-12 also issued under 26 U.S.C. 6011. Section 301.6011-13 also issued under 26 U.S.C. 6011. Section 301.6011-14 also issued under 26 U.S.C. 6011. Section…
2. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   …ies in numerical order to read in part as follows: Authority: 26 U.S.C. 7805. * * * * * Section 301.6011-10 also issued under 26 U.S.C. 6011. Section 301.6011-11 also issued under 26 U.S.C. 6011. ( printed page 11767) Section 301.6011-12 also issued under 26. U.S.C. 6011. Section 301.6011-13 also issued under 26 U.S.C.…
3. 75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
   IRCFinal Rules (FR)Jul 6, 2010★ strong match
   …(b) Definition of tax-exempt party to a prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a prohibited tax shelter transaction if the entity is defined as such under § 53.4965-4 of this chapter. (c) Definition of taxable party—(1) In general. For purposes of this sec…
4. 88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction
   IRCProposed Rules (FR)Proposed Jun 7, 2023
   Proposed § 1.6011-12(a) provides that, except as provided in proposed § 1.6011-12(b)(2), a transaction that is the same as, or substantially similar to, a Malta personal retirement scheme transaction (described in proposed § 1.6011-12(b)(1)) is a listed transaction for purposes of § 1.6011-4 and sections 6111 and 6112.…
5. 89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction
   IRCProposed Rules (FR)Proposed Mar 25, 2024
   …gulations propose to identify the charitable remainder trust transactions described in proposed § 1.6011-15(b), and substantially similar transactions, as listed transactions for purposes of § 1.6011-4(b)(2) and sections 6111 and 6112. In addition, they inform taxpayers that participate in these transactions, and perso…
6. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 20 C.F.R. § 901.1 — Definitions.
   Joint BoardRegulationsOct 18, 2016related by meaning
   As used in this part, the term:
9. 29 C.F.R. § 2520.104-45 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. 91 FR 42353 — Charitable Remainder Annuity Trust Listed Transaction
    IRCFinal Rules (FR)Jul 9, 2026
    …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, the Treasury Department and the IRS amend 26 CFR part 1 as follows: PART 1—INCOME TAXES Paragraph 1.…
13. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 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. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]