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Go to 29 U.S.C. § 318 (not yet in the library — opens the official source)
81 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 148 T.C. No. 22 — Steven M. Petersen & Pauline Petersen v. Commissioner
    IRCCourt RulingsJun 13, 2017
    …f this subchapter to which the rules contained in this section are expressly made applicable." Sec. 318(a). Section 318 does not apply here for two reasons. First, section 318 is in subchapter C, whereas section 267 is in subchapter B, of title 26, subtitle A, 4Petitioners wish section 318 to apply because its attribut…
  2. Treas. Reg. § 1.318-3(a) — Estates, trusts, and options.
    IRCRegulationsDec 19, 2016
    …irectly and no shares constructively. C is not considered a beneficiary of the estate under section 318(a) since he has no direct present interest in the property held by the estate nor in the income produced by such property.(c) If section 318(a)(5)(C) does not apply, A is considered as owning nine additional shares (…
  3. Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
    IRCNoticesMay 6, 2024
    … and Kathleen Hannick (2020). “Fixed Indemnity 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-insuran…
  4. Treas. Reg. § 1.318-4(c) — Constructive ownership as actual ownership; exceptions.
    IRCRegulationsDec 19, 2016
    (c) (c) Reattribution. (c)(1) (1) Section 318(a)(5)(C) provides that stock constructively owned by a partnership, estate, trust, or corporation by reason of the application of section 318(a)(3) shall not be considered as owned by it for purposes of applying section 318(a)(2) in order to make another the constructive ow…
  5. Treas. Reg. § 1.318-2(a) — Application of general rules.
    IRCRegulationsDec 19, 2016
    (a) (a) The application of paragraph (b) of § 1.318-1 may be illustrated by the following examples: Example 1.H, an individual, owns all of the stock of corporation A. Corporation A is not considered to own the stock owned by H in corporation A. Example 2.H, an individual, his wife, W, and his son, S, each own one-thir…
  6. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
    )(2)(iv), designating the example as paragraph (d)(2)(iv)(A); 3. Revising newly designated paragraph (d)(2)(iv)(A) and adding paragraph (d)(2)(iv)(B); 4. Revising paragraphs (e)(1) and (e)(3)(i); and 5. Adding paragraph (h). The revisions and additions read as follows: § 1.6050I-1 Returns relating to cash in excess of …
  7. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    olving a challenge to the same regulation that had been challenged in Wendland. The Tax Court in Wing v. Commissioner , 81 T.C. at 29- 30, applied the holding in Wendland, but additionally suggested that if there were a conflict between the successor to sec . 3791(b) of the Internal Revenue Code of 19 39 (i.e., sec . 7…
  8. 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…
  9. 89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service
    IRCProposed Rules (FR)Proposed Dec 26, 2024related by meaning
    d submit the report to the office(s) of the Internal Revenue Service responsible for administering and enforcing this part. (c) Destruction of report. No report made under paragraph (a) or (b) of this section will be maintained unless retention of the report is permissible under the applicable records control schedule …
  10. 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…
  11. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    n a trade or business. * * * * * (d) * * * (2) * * * (ii) Casinos exempt under 31 CFR 1010.970(c). * * * * * Par. 10. Section 1.6050I-1 is amended by: a. Revising paragraphs (a)(3)(ii), (c)(1)(iv), and (d)(2)(i) and (ii). b. In paragraph (d)(2)(iv), redesignating the example as paragraph (d)(2)(iv)(A). c. Revising newl…
  12. I.R.C. § 414(m)(6)(B)(ii)(II) — Definitions and special rules
    IRCCode / StatuteJan 6, 2025
    …)(II) (II) Except as provided by the Secretary, stock of an individual not attributed under section 318(a)(1)(A)(i) to such individual's spouse shall not be attributed by reason of the combined application of paragraphs (1)(A)(ii) and (4) of section 318(a) to such spouse from a child who has not attained the age of 21 …
  13. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCFinal Rules (FR)Oct 21, 2024related by meaning
    icipated in the development of the regulation. List of Subjects in 26 CFR Part 31 Employment taxes Income taxes Penalties Pensions Railroad retirement Reporting and recordkeeping requirements Social security Unemployment compensation Adoption of Amendments to the Regulations Accordingly, 26 CFR part 31 is amended as fo…
  14. Treas. Reg. § 1.318-1(b) — Constructive ownership of stock; introduction.
    IRCRegulationsDec 19, 2016
    (b) (b) In applying section 318(a) to determine the stock ownership of any person for any one purpose— (b)(1) (1) A corporation shall not be considered to own its own stock by reason of section 318(a)(3)(C); (b)(2) (2) In any case in which an amount of stock owned by any person may be included in the computation more t…
  15. 29 C.F.R. § 2570.3 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
  16. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  17. 24 T.C. 460 — Northwest Automatic Products Corp. v. United States
    IRCCourt RulingsJun 23, 1955related by meaning
    e, to the extent possible, uncertainty as to timely commencement and as to the beginning of the critical period for timely completion of a proceeding. We have previously considered a like issue involving the necessity of mailing a notice of deficiency by registered mail in order to determine whether a petition therefro…
  18. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  19. 29 C.F.R. § 2570.7 — Scope of discovery.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.14 of this title.
  20. 29 C.F.R. § 2570.92 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) penalty proceedings, this section shall apply in lieu of 29 CFR 18.3.