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1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   …, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
2. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   …graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
3. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   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). Back to Citation 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…
4. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
   IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
   …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 301 Administrative practice and procedure Alimony Bankruptcy Child support Continental shelf Courts Crime Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Investigations Law enforcement Oil pol…
5. 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”). Back to Citation 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”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
6. PLR 201446036 — Roth IRA
   IRCPrivate Letter RulingsNov 14, 2014
   …s sufficient to effect the recharacterization, and (3) the trustee must make the transfer. Sections 301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in general, provide guidance concerning requests for relief submitted to the Service on or after December 31, 1997. Section 301.9100-1(c) provides that the C…
7. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 76 FR 76235 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements
   ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
   ia for determining if it appears that the MEWA or any person acting as an agent or employee of the MEWA has engaged in these forms of alleged conduct. Proposed paragraph (b)(2) of section 2560.521-1 addresses the statutory standard of fraudulent conduct. Under the proposed rules, fraudulent conduct is an act or omissio…
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. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. PBGC Op. Ltr. 1994-1 — Premiums, Interest rate
    PBGCPBGC Opinion LettersJun 15, 1994
    …ate, is consistent [*5] with the position of the Internal Revenu e Service ("IRS"). For example, 26 CFR § 301.6622-1(a) of IRS regulations states that -- in computing any . . . amount determined . . . by reference to the inte rest rate established under section 6621, such interest . . . shall be compounded daily by div…
14. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
15. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011
    …sen of the Office of Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 301 Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows: ( printed page 52261) PART 301—PROCEDURE AND ADMI…
17. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. PLR 200125090 — Definitions
    IRCPrivate Letter RulingsJun 22, 2001
    …in LP-5 , and S-6 is the sole limited partner with a ninety-nine percent interest in LP-5 . Section 301.7701-2(a) provides that for purposes of § 301.7701-2 and § 301.7701-3, a business entity is any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity…
20. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]