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Go to Treas. Reg. § 1.987-3T (not yet in the library — opens the official source)
59 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 89 FR 100138 — Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCFinal Rules (FR)Dec 11, 2024
    BUs; definition of a transfer and related rules. 1.987-3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU. 1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU. 1.987-5 Recognition of section 987 gain or loss. 1.987-6 Character and source of section…
  2. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023
    items transferred from a section 987 QBU to its owner. Section 1.987-6 provides rules regarding the character and source of section 987 gain or loss. Section 1.987-7A provides rules regarding partnerships (other than section 987 aggregate partnerships) and S corporations that own section 987 QBUs and their partners and…
  3. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026related by meaning
    …the Federal Register add § 48.6435-1T to the Manufacturers and Retailers Excise Tax Regulations (26 CFR part 48). The temporary regulations relate to the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, the temporary regulations provide guidance a…
  6. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  14. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 29 C.F.R. § 2570.31 — Definitions.
    ERISARegulationsApr 8, 2024related by meaning
    For purposes of the procedures in this subpart, the following definitions apply: