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Go to Treas. Reg. § 53.4941 (not yet in the library — opens the official source)
81 documents · 0.21sAllIRCERISAPBGCJoint Board
  1. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    …ation sufficient to identify the provider, facility, or provider of air ambulance services under 26 CFR 54.9816-8(b)(1)(ii)(A)( 1), 29 CFR 2590.716-8(b)(1)(ii)(A)( 1), and 45 CFR 149.510(b)(1)(ii)(A)(
  2. 88 T.C. 1474; 88 T.C. No. 83 — Leib v. Commissioner
    IRCCourt RulingsJun 16, 1987
    …ovides that until “superseded by permanent regulations under section 4975(f)(4) and (5), section 53.4941(e)-l of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f).” Section 53.4941(e)-l(c)(3)(i), Found…
  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. T.C. Memo. 2004-260 — Joseph R. Rollins v. Commissioner
    IRCCourt RulingsNov 15, 2004
    …ons,8 we first consider the background of section 4975. b. Background: Sec. 503 (I.R.C. 1954); Sec. 4941 (TRA '69) The Internal Revenue Code of 1954, as originally enacted, provided that if a charitable organization (sec. 501(c)(3)) or a trust which is part of an employees plan (sec. 401(a)) engaged in a prohibited tra…
  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. 29 C.F.R. § 2560.502i-1(b) — Civil penalties under section 502(i).
    ERISARegulationsJan 1, 2017
    …t section shall be defined as it is defined under section 4975(f)(4) of the Code. As provided in 26 CFR 141.4975.13, 26 CFR 53.4941(e)-1(b) is controlling with respect to the interpretation of the term “amount involved” under section 4975 of the Code. Accordingly, the Department of Labor will apply the principles set o…
  7. 89 T.C. 1137; 89 T.C. No. 80 — Rutland v. Commissioner
    IRCCourt RulingsDec 8, 1987
    …75 provide that, in the absence of permanent regulations for section 4975(f)(4) and (5), section 53.4941(e)-l of the Foundation Excise Tax Regulations may be relied upon in interpreting terms appearing both in section 4941(e) and section 4975(f). See sec. 141.4975-13, Temporary Excise Tax Regs., 41 Fed. Reg. 32,890 (Au…
  8. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …omplainant cites no authority for its conversion theory beyond a repeated reference to 26 C.F.R. 53.4941(e)-1(b)(2)(ii), and I have been unable to locate any support for the theory either. Although in its revenue rulings, private letter rulings, technical advice memoranda and other documents, the Internal Revenue Servi…
  9. T.C. Memo. 1998-36 — Neil M. Baizer v. Commissioner
    IRCCourt RulingsJan 27, 1998
    in section 4941(e) and section 4975(f). Sec. 141.4975-13, Temporary Excise Tax Regs., 41 Fed. Reg. 32890 (Aug. 6, 1976); see also Leib v. Commissioner , 88 T.C. 1474, 1482 (1987). The regulations under section 4941, which relate to self-dealings involving private foundations, are instructive in deciding whether a prohi…
  10. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …ures for obtaining determination letters on foundation status under §§ 4940 and 4942. (125) Section 4941.—Taxes on Self-Dealing.—Whether transactions during the administration of an estate or trust meet the requirements of the exception to § 4941 set forth in § 53.4941(d)-1(b)(3) of the Private Foundation Excise Tax Re…
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 95 T.C. 364; 95 T.C. No. 26 — Wood v. Commissioner
    IRCCourt RulingsSep 27, 1990
    taxes on self-dealing by private foundations, section 4941, and the excise tax on failure to meet minimum funding standards set forth in section 4971. Section 4941(d)(1) lists transactions that constitute “self-dealing” in terms indistinguishable from those prohibited transactions listed in section 4975(c). Section 494…
  13. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 88 T.C. 1440; 88 T.C. No. 80 — Lambos v. Commissioner
    IRCCourt RulingsJun 1, 1987
    …the amount involved pursuant to section 4975 should parallel the self-dealing provisions of section 4941(e) concerning private foundations. H. Rept. 93-1280 (Conf.) (1974), 1974-3 C.B. 415, 482. Respondent issued a temporary regulation such that section 53.4941(e)-l, Foundation Excise Tax Regs., will be controlling to …
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PLR 200226012 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJun 28, 2002
    … 4942, and (B) prohibiting the foundation from engaging in any act of self-dealing (as defined in § 4941(d)), retaining any excess business holdings (as defined in § 4943(c)), making any investments in such manner as to subject the foundation to tax under § 4944, and making any taxable expenditures (as defined in § 494…
  19. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
    IRCCourt RulingsSep 30, 1991
    …ry standards.” Sec. 4975(f)(5). For further guidance on the term “correction” we turn to section 53.4941(e)-l, Foundation Excise Tax Regs., which is controlling to the extent such regulation describes terms appearing in both sections 4941(e) and 4975(f). Section 53.4941(e)-l(c)(l), Foundation Excise Tax Regs., provides…
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]