IRCCourt RulingsFeb 9, 2023
l under § 1.461-1(a)(4).
59 Fed. Reg. 34981.
OO. S
tipulations regarding the 1994 final regulations
Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2)
of Treas. Reg. § 1.482-1 consists of the following documents”:
● The 1992 notice of proposed rul…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
… CFR 2590.716-8(b)(2)(ii)(A)(
2), and 45 CFR 149.510(b)(2)(ii)(A)( 2) with three modifications: (1) regarding the information sufficient to identify a plan or issuer, to remove the language “if the plan or issuer is registered under” § 54.9816-9, § 2590.716-9, and § 149.530; (2) to require, when applicable, that the pa…
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024related by meaning
…ould require such monitoring but is including this
( printed page 5633) requirement in the proposed regulation pursuant to the general regulatory authority provided to the Department in section 120(c) of the SECURE 2.0 Act and the authority transferred to the Secretary under section 102 of Reorganization Plan No. 4 of …
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… IRCTreasury DecisionsSep 2, 2003
INCOME TAX
REG-133791-02 REG-133791-02
Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsApr 2, 2024
…33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury
Department and the IRS proposed regulations with respect to section
7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 ,
2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to
petitioners’ supplemental objection, dispu…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025
er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Jul 19, 2024
n Person at Hearing for REG-103529-23.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
…13), relating to New Technologies in Retirement Plans, published on February 8, 2000 in the Federal Register (65 FR 6001), and control number 1545-1780, in conjunction with the Treasury Decision (T.D. 9052, 2003-1 C.B. 879), relating to Notice of Significant Reduction in the Rate of Future Benefit Accrual, published on…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023
er REG-104194-23 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-104194-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
IRCPrivate Letter RulingsMay 19, 2017related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201720009
Release Date: 5/19/2017
Index Number: 414.00-00, 414.09-00
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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
REG-112916-23 and the language “TESTIFY In Person.” For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-112916-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
IRCCourt RulingsOct 25, 1961
er this Act.
Exec. Order No. 10161, 15 Fed. Reg. 6105, 6106, sec. 401(a) (1950).
id. at 6106, 6107, secs. 401(c), 902(a).
Id. at 6107, sec. 902(b)(1). Id. sec. 902(b) (2).
Economic Stabilization Agency General Order 18, July 28, 1952, 17 Fed. Reg. 6925.
Economic Stabilization Agency General Order 15, April 3, 1952, 17 …