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
formation related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subparts E and F.
(b)
Severability— (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to g…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
cate information related to whether the claim is or is not subject to the provisions of this subpart and 45 CFR part 149, subpart E.
(b)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026
….R.B. 2026-22 1538
2026-31 2026-23 I.R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
Prop…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026
….R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
2026-33 2026-24 I.R.B. 2026-24 1572
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
Proposed Regulations:—Continued
Article Issue…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
nies' treatment of offset receivables and payables under the SLR rule.
3. Treatment of Securities Received in an Asset Exchange by a Securities Lender The proposed rule would include a rule of construction in § __.102(c) specifying that when a covered company, acting as a securities lender, receives a security in an as…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026
2026-18 I.R.B. 2026-18 878
2026-27 2026-21 I.R.B. 2026-21 1502
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
REG-112829-25 2026-05 I.R.B. 20…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… IRCNoticesJun 1, 2026
….R.B. 2026-22 1538
2026-31 2026-23 I.R.B. 2026-23 1562
2026-34 2026-23 I.R.B. 2026-23 1565
Proposed Regulations:
Article Issue Link Page
REG-101952-24 2026-03 I.R.B. 2026-03 345
REG-110519-25 2026-03 I.R.B. 2026-03 353
REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358
REG-103430-24 2026-05 I.R.B. 2026-05 447
Prop…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 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…
PBGCRegulationsJan 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]
PBGCRegulationsJan 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…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]