89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCFinal Rules (FR)Jun 28, 2024★ strong match
…1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 is amended by adding an entry for § 1.170A-14 in numerical order, revising the entry for § 1.170A-16, adding an entry for § 1.706-3 in numerical order, and revising the entry for § 1.706-4 to read as follows:
Authority:
26 U.S.C. 7805 * * *
* * * * *
Section…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023★ strong match
…COME TAXES
Paragraph 1.
The authority citation for part 1 is amended by:
1. Adding an entry for § 1.170A-14 in numerical order;
2. Revising the entry for § 1.170A-16;
3. Adding an entry for § 1.706-3 in numerical order; and
4. Revising the entry for § 1.706-4.
The additions and revisions read as follows:
Authority:
26 …
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018★ strong match
…XES
Paragraph 1. The authority citation for part 1 amended by adding sectional authorities for §§ 1.170A–15 through 1.170A–18 in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
* * * * *
§ 1.170A–15 also issued under 26 U.S.C. 170(a)(1).
§ 1.170A–16 also issued under 26 U.S.C. 170(a)(1) and …
83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRCFinal Rules (FR)Jul 30, 2018★ strong match
…XES
Paragraph 1.
The authority citation for part 1 amended by adding sectional authorities for §§ 1.170A-15 through 1.170A-18 in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
* * * * *
§ 1.170A-15 also issued under 26 U.S.C. 170(a)(1).
§ 1.170A-16 also issued under 26 U.S.C. 170(a)(1) and …
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★ strong match
…ion is part of a plan to claim a deduction for worthless securities under § 165(g)(3).
(38) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a charitable contribution deduction under § 170 is allowed for a transfer of an interest in a limited partnership or a limited liability company taxed as a partners…
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006★ strong match
…ty is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduction under § 170(f)(2)(A).
(16)
Section 170(c).—Charitable,…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2005★ strong match
…ty is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduction under § 170(f)(2)(A).
(16)
Section 170(c).—Charitable,…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
within a foreign country that is included on the Department of Commerce's list of “foreign adversaries” that is codified in 15 CFR 7.4 as amended); or (2) Found or determined in a final judgment or court-approved settlement in a Federal or State criminal or civil court proceeding brought by the Department, the Departme…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
persede the guidance in Notice 87-7 for payors of designated distributions with respect to their duty to withhold under sections 3405(a)(1) or (b)(1). A. Payees With a Military or Diplomatic Post Office Address
For purposes of section 3405(e)(13)(A), the proposed regulation treats an APO, FPO, or DPO address as an addr…
89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCFinal Rules (FR)Oct 21, 2024related by meaning
nment. Moreover, these addresses generally are treated as “domestic” by the United States Postal Service.
United States Domestic Mail Manual, 608.2.2. For these reasons, the Treasury Department and the IRS have determined that treating a United States military or diplomatic post office address as located within the Uni…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…
85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCProposed Rules (FR)Proposed Apr 24, 2020★ strong match
… for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.170A-9 is proposed to be amended by:
1. Adding new paragraph (f)(7)(v).
2. Adding new paragraph (k)(3).
The additions read as follows:
§ 1.170A-9
Definition of section 170(b)(1)(A) organization.
* * * * *
(f) * * *
(7) *…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
cy or attempt to commit any such crimes or a crime of which any of the foregoing crimes is an element; or any crime described in ERISA section 411; or (B) Convicted by a foreign court of competent jurisdiction or released from imprisonment, whichever is later, as a result of any crime, however denominated by the laws o…
87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
). However, other personnel 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
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follow…
89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities IRCFinal Rules (FR)Apr 25, 2024related by meaning
not impose substantial direct compliance costs on State and local governments, and do not preempt State law within the meaning of the Executive order. Statement of Availability of IRS Documents
IRS Revenue Procedures, Revenue Rulings, Notices, and other guidance cited in this document are published in the Internal Reve…
IRCCode / StatuteJan 24, 2020★ strong match
(h)(4)(B) (B) section 170(b)(1)(A)(iii) (relating to hospitals and medical research organizations),
(h)(4)(C) (C) section 170(b)(1)(A)(iv) (relating to organizations supporting government schools),
(h)(4)(D) (D) section 170(b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions),
(h)(4)(…
ERISARegulationsJan 1, 2017related by meaning
For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.