Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.6682-1 - False information with respect to withholding.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false False information with respect to withholding. 31.6682-1 Section 31.6682-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6682-1 False information with respect to...

26 CFR 31.3306(m)-1 - American vessel and aircraft.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

26 CFR 31.3306(m)-1 - American vessel and aircraft.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

26 CFR 31.3306(j)-1 - State, United States, and citizen.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false State, United States, and citizen. 31.3306(j)-1 Section 31.3306(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(j)-1 State...

48 CFR Appendix D to Chapter 7 - Direct USAID Contracts With a U.S. Citizen or a U.S. Resident Alien for Personal Services Abroad

Code of Federal Regulations, 2014 CFR

2014-10-01

... Government employees for purposes of the Internal Revenue Code (Title 26 of the United States Code) and are... of the Foreign Assistance Act of 1961, as amended, and the Internal Revenue Code (Title 26 of the...

48 CFR Appendix D to Chapter 7 - Direct USAID Contracts With a U.S. Citizen or a U.S. Resident Alien for Personal Services Abroad

Code of Federal Regulations, 2012 CFR

2012-10-01

... Government employees for purposes of the Internal Revenue Code (Title 26 of the United States Code) and are... of the Foreign Assistance Act of 1961, as amended, and the Internal Revenue Code (Title 26 of the...

48 CFR Appendix D to Chapter 7 - Direct USAID Contracts With a U.S. Citizen or a U.S. Resident Alien for Personal Services Abroad

Code of Federal Regulations, 2013 CFR

2013-10-01

... Government employees for purposes of the Internal Revenue Code (Title 26 of the United States Code) and are... of the Foreign Assistance Act of 1961, as amended, and the Internal Revenue Code (Title 26 of the...

26 CFR 31.6302(b)-1 - Method of collection.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Method of collection. 31.6302(b)-1 Section 31.6302(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Revenue Code of 1954) § 31.6302(b)-1 Method of collection. For provisions relating to collection by means...

78 FR 46692 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 8456). Abstract: Internal Revenue Code section 848 provides that insurance companies' must capitalize... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

75 FR 60510 - Proposed Collection; Comment Request for Form 1120-RIC

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... Companies. OMB Number: 1545-1010. Form Number: 1120-RIC. Abstract: Internal Revenue Code sections 851... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1120-RIC AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments...

76 FR 74117 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Number: 1545-0817. Regulation Project Number: EE-28-78 (TD 7845). Abstract: Internal Revenue Code section...

26 CFR 31.6011(a)-9 - Instructions to forms control as to which form is to be used.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Instructions to forms control as to which form is to be used. 31.6011(a)-9 Section 31.6011(a)-9 Internal Revenue INTERNAL REVENUE SERVICE... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-9...

26 CFR 31.3231(e)-1 - Compensation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) General Provisions § 31.3231(e)-1 Compensation...

26 CFR 1.1494-2 - Effective date.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-2 Effective date. Chapter 5 (section 1491 and following) of the Internal Revenue Code of 1954 and the regulations prescribed thereunder apply with respect...

26 CFR 1.815-1 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-1 Taxable years affected. Sections 1.815-2 through 1... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 514.4 - Interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

26 CFR 514.4 - Interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

26 CFR 514.4 - Interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

26 CFR 514.4 - Interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

26 CFR 301.6331-2 - Procedures and restrictions on levies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... certified mail to the taxpayer's last known address. For further guidance regarding the definition of last...— (i) The Internal Revenue Code provisions and the procedures relating to levy and sale of property... (including the use of an installment agreement under section 6159); and (iv) The Internal Revenue Code...

26 CFR 301.6331-2 - Procedures and restrictions on levies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... certified mail to the taxpayer's last known address. For further guidance regarding the definition of last...— (i) The Internal Revenue Code provisions and the procedures relating to levy and sale of property... (including the use of an installment agreement under section 6159); and (iv) The Internal Revenue Code...

26 CFR 301.6331-2 - Procedures and restrictions on levies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... certified mail to the taxpayer's last known address. For further guidance regarding the definition of last...— (i) The Internal Revenue Code provisions and the procedures relating to levy and sale of property... (including the use of an installment agreement under section 6159); and (iv) The Internal Revenue Code...

26 CFR 301.6331-2 - Procedures and restrictions on levies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... certified mail to the taxpayer's last known address. For further guidance regarding the definition of last...— (i) The Internal Revenue Code provisions and the procedures relating to levy and sale of property... (including the use of an installment agreement under section 6159); and (iv) The Internal Revenue Code...

78 FR 49242 - Relief From Joint and Several Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-13

... Relief From Joint and Several Liability AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from... are husband and wife to file a joint Federal income tax return. Married individuals who choose to file...

26 CFR 4.954-0 - Introduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... (2) Special rules. (i) Adding substantial value. (ii) Substantiality of foreign organization. (iii... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE § 4.954-0 Introduction. (a...

26 CFR 4.954-0 - Introduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... (2) Special rules. (i) Adding substantial value. (ii) Substantiality of foreign organization. (iii... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE § 4.954-0 Introduction. (a...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

77 FR 59454 - Proposed Collection; Comment Request for Notice 2009-26

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-27

... the new tax incentives for Build America Bonds under Sec. 54AA of the Internal Revenue Code (``Code... material in the administration of any internal revenue law. Generally, tax returns and tax return... provide information. Approved: September 21, 2012. Allan Hopkins, Tax Analyst. [FR Doc. 2012-23727 Filed 9...

31 CFR 10.35 - Requirements for covered opinions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... or evasion of any tax imposed by the Internal Revenue Code if the written advice— (1) Is a reliance... the avoidance or evasion of any tax imposed by the Internal Revenue Code if that purpose exceeds any... concerning one or more Federal tax issues arising from— (A) A transaction that is the same as or...

49 CFR 80.3 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 4974(c) of the Internal Revenue Code of 1986, 26 U.S.C. 4974(c)) that is a qualified institutional buyer; and (2) A governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986... issued by an obligor and funded by a lender. Local servicer means: (1) A State infrastructure bank...

77 FR 6005 - Application for Recognition as a 501(c)(29) Organization

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-07

... Application for Recognition as a 501(c)(29) Organization AGENCY: Internal Revenue Service (IRS), Treasury...: For date of applicability, see Sec. 1.501(c)(29)-1T(c). FOR FURTHER INFORMATION CONTACT: Amy Franklin...: Background Section 501(c)(29) of the Internal Revenue Code (Code) provides requirements for tax exemption...

77 FR 6027 - Application for Recognition as a 501(c)(29) Organization

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-07

... Application for Recognition as a 501(c)(29) Organization AGENCY: Internal Revenue Service (IRS), Treasury...) relating to section 501(c)(29) of the Internal Revenue Code (Code). The temporary regulations provide that... health insurance issuer (within the meaning of section 1322(c) of the Patient Protection and Affordable...

26 CFR 301.9100-19T - Election relating to passive investment income of electing small business corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 14, 1966 (Pub. L. 89-389) amends section 1372(e)(5) of the Internal Revenue Code of 1954 (relating to... section 1372(e)(5) of the Internal Revenue Code, as amended by Pub. L. 89-389, with respect to its taxable... section 1372(e)(5) of the Code prior to the enactment of Pub. L. 89-389. Therefore, notwithstanding the...

26 CFR 301.9100-19T - Election relating to passive investment income of electing small business corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 14, 1966 (Pub. L. 89-389) amends section 1372(e)(5) of the Internal Revenue Code of 1954 (relating to... section 1372(e)(5) of the Internal Revenue Code, as amended by Pub. L. 89-389, with respect to its taxable... section 1372(e)(5) of the Code prior to the enactment of Pub. L. 89-389. Therefore, notwithstanding the...

26 CFR 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Agreements entered into by domestic corporations with respect to foreign subsidiaries. 31.3121(l)-1 Section 31.3121(l)-1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(l)-1 Agreements entered into by...

26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...

School Finance under the Internal Revenue Code of 1986.

ERIC Educational Resources Information Center

Smith, Carla J.; Kraft, John L.

One paper, one published article and one transcript of testimony that discuss school finance under the Internal Revenue Code of 1986 are presented. "Select Topics of the Tax Reform Act of 1986 for the Issuers of Tax-Exempt Governmental Obligations," by Carla J. Smith, presents three selected topics that address the issuers of tax-exempt…

26 CFR 1.1033(d)-1 - Destruction or disposition of livestock because of disease.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of disease. 1.1033(d)-1 Section 1.1033(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Destruction or disposition of livestock because of disease. (a) The destruction occurring in a taxable year to which the Internal Revenue Code of 1954 applies, of livestock by, or on account of, disease, or the sale...

26 CFR 301.6103(n)-2 - Disclosure of return information in connection with written contracts among the IRS...

Code of Federal Regulations, 2011 CFR

2011-04-01

....6103(n)-2 Section 301.6103(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6103(n)-2 Disclosure of return information in connection with written contracts among the... the provisions of sections 6103(n) and 7623 of the Internal Revenue Code and subject to the conditions...

26 CFR 1.6302-2 - Deposit rules for tax withheld on nonresident aliens and foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) of this section, every withholding agent that, pursuant to chapter 3 of the Internal Revenue Code... pursuant to chapter 3 of the Internal Revenue Code is $2,000 or more, the withholding agent shall deposit... Columbia under section 7503. If any of the three weekdays following the close of a quarter-monthly period...

26 CFR 1.6302-2 - Deposit rules for tax withheld on nonresident aliens and foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) of this section, every withholding agent that, pursuant to chapter 3 of the Internal Revenue Code... pursuant to chapter 3 of the Internal Revenue Code is $2,000 or more, the withholding agent shall deposit... Columbia under section 7503. If any of the three weekdays following the close of a quarter-monthly period...

26 CFR 301.6103(n)-2T - Disclosure of return information in connection with written contracts among the IRS...

Code of Federal Regulations, 2010 CFR

2010-04-01

... (temporary). 301.6103(n)-2T Section 301.6103(n)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Returns Returns and Records § 301.6103(n)-2T Disclosure of return information in connection with written...) General rule. (1) Pursuant to the provisions of sections 6103(n) and 7623 of the Internal Revenue Code and...

36 CFR 67.1 - Sec. 48(g) and Sec. 170(h) of the Internal Revenue Code of 1986.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Sec. 48(g) and Sec. 170(h) of the Internal Revenue Code of 1986. 67.1 Section 67.1 Parks, Forests, and Public Property NATIONAL PARK..., Alaska 99503: Alaska Mid-Atlantic Regional Office, National Park Service, U.S. Customs House, Second...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2012 CFR

2012-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2011 CFR

2011-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2013 CFR

2013-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2014 CFR

2014-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

7 CFR 251.5 - Eligibility determinations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF... the following criteria: (1) Agencies distributing to households. Organizations distributing... under the Internal Revenue Code (IRC), or (ii) Possess documentation from the Internal Revenue Service...

7 CFR 251.5 - Eligibility determinations.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF... the following criteria: (1) Agencies distributing to households. Organizations distributing... under the Internal Revenue Code (IRC), or (ii) Possess documentation from the Internal Revenue Service...

26 CFR 31.3121(k)-2 - Waivers of exemption; original effective date changed retroactively.

Code of Federal Regulations, 2011 CFR

2011-04-01

... changed retroactively. 31.3121(k)-2 Section 31.3121(k)-2 Internal Revenue INTERNAL REVENUE SERVICE... Revenue Code of 1954) General Provisions § 31.3121(k)-2 Waivers of exemption; original effective date... which filed a certificate under section 3121(k) after 1955 and before August 29, 1958, may file a...

26 CFR 31.3121(k)-2 - Waivers of exemption; original effective date changed retroactively.

Code of Federal Regulations, 2012 CFR

2012-04-01

... changed retroactively. 31.3121(k)-2 Section 31.3121(k)-2 Internal Revenue INTERNAL REVENUE SERVICE... Revenue Code of 1954) General Provisions § 31.3121(k)-2 Waivers of exemption; original effective date... which filed a certificate under section 3121(k) after 1955 and before August 29, 1958, may file a...

26 CFR 31.3121(k)-2 - Waivers of exemption; original effective date changed retroactively.

Code of Federal Regulations, 2014 CFR

2014-04-01

... changed retroactively. 31.3121(k)-2 Section 31.3121(k)-2 Internal Revenue INTERNAL REVENUE SERVICE... Revenue Code of 1954) General Provisions § 31.3121(k)-2 Waivers of exemption; original effective date... which filed a certificate under section 3121(k) after 1955 and before August 29, 1958, may file a...

26 CFR 31.3121(k)-2 - Waivers of exemption; original effective date changed retroactively.

Code of Federal Regulations, 2013 CFR

2013-04-01

... changed retroactively. 31.3121(k)-2 Section 31.3121(k)-2 Internal Revenue INTERNAL REVENUE SERVICE... Revenue Code of 1954) General Provisions § 31.3121(k)-2 Waivers of exemption; original effective date... which filed a certificate under section 3121(k) after 1955 and before August 29, 1958, may file a...

26 CFR 31.3121(k)-2 - Waivers of exemption; original effective date changed retroactively.

Code of Federal Regulations, 2010 CFR

2010-04-01

... changed retroactively. 31.3121(k)-2 Section 31.3121(k)-2 Internal Revenue INTERNAL REVENUE SERVICE... Revenue Code of 1954) General Provisions § 31.3121(k)-2 Waivers of exemption; original effective date... which filed a certificate under section 3121(k) after 1955 and before August 29, 1958, may file a...

77 FR 13389 - Art Advisory Panel of the Commissioner of Internal Revenue

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-06

... 2512 of the Internal Revenue Code of 1986. In order for the Panel to perform this function, Panel... Administration, has also approved renewal of the Panel. The membership of the Panel is balanced between museum...

26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 6655 imposes an addition to the tax under chapter 1 of the Internal Revenue Code in the case of any... as a full month. (g) Definitions. (1) The term tax as used in this section and §§ 1.6655-2 through 1... subchapter L of chapter 1 of the Internal Revenue Code, whichever is applicable; (B) The tax imposed by...

26 CFR 1.709-2 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...

26 CFR 1.709-2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...

26 CFR 1.709-2 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...

26 CFR 1.709-2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Definitions. 1.709-2 Section 1.709-2 Internal... TAXES (CONTINUED) Partners and Partnerships § 1.709-2 Definitions. (a) Organizational expenses. Section 709(b)(2) of the Internal Revenue Code defines organizational expenses as expenses which: (1) Are...

75 FR 63380 - Exclusions From Gross Income of Foreign Corporations; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... Exclusions From Gross Income of Foreign Corporations; Correction AGENCY: Internal Revenue Service (IRS...) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft...

26 CFR 509.109 - Interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

26 CFR 509.109 - Interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

26 CFR 509.109 - Interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

26 CFR 509.109 - Interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

26 CFR 301.7701-4 - Trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Trusts. 301.7701-4 Section 301.7701-4 Internal... PROCEDURE AND ADMINISTRATION Definitions § 301.7701-4 Trusts. (a) Ordinary trusts. In general, the term “trust” as used in the Internal Revenue Code refers to an arrangement created either by a will or by an...

42 CFR 433.37 - Reporting provider payments to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-10-01

... identification of providers by— (1) Social security number if— (i) The provider is in solo practice; or (ii) The... security number or employer identification number. ... identification number for all other providers. (c) Compliance with section 6041 of the Internal Revenue Code. The...

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

78 FR 29628 - Community Health Needs Assessments for Charitable Hospitals; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-21

...-BL30 Community Health Needs Assessments for Charitable Hospitals; Correction AGENCY: Internal Revenue... the community health needs assessment requirements, and related excise tax and reporting obligations... 501(r), 4959, 6012, and 6033 of the Internal Revenue Code. Need for Correction As published April 5...

76 FR 13449 - Proposed Collection; Comment Request for Revenue Procedure 2009-41 (Rev. Proc. 2002-59 Is...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-11

... Classification Elections. DATES: Written comments should be received on or before May 10, 2011 to be assured of... Classification Elections. OMB Number: 1545-1771. Revenue Procedure Number: Revenue Procedure 2009-41. (Rev. Proc... Internal Revenue Code for an eligible entity that requests relief for a late classification election filed...

77 FR 64378 - Proposed Collection; Comment Request for Form 1041-QFT

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-19

... 1041-QFT AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 1041-QT, U.S. Income Tax Return for Qualified Funeral Trusts. DATES: Written comments should be.... OMB Number: 1545-1593. Form Number: 1041-QFT. Abstract: Internal Revenue Code section 685 allows the...

76 FR 33415 - Proposed Collection; Comment Request for Form 1096

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-08

... to Yvette B. Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington... provide information. Approved: May 31, 2011. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc... (Forms 1099, 1098, 5498, and W-2G) to the IRS service centers. Under Internal Revenue Code section 6041...

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

26 CFR 301.6231(a)(6)-1 - Computational adjustments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Computational adjustments. 301.6231(a)(6)-1... Computational adjustments. (a) Changes in a partner's tax liability—(1) In general. A change in the tax... 63 of the Internal Revenue Code is made through a computational adjustment. A computational...

26 CFR 301.6231(a)(6)-1 - Computational adjustments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Computational adjustments. 301.6231(a)(6)-1... Computational adjustments. (a) Changes in a partner's tax liability—(1) In general. A change in the tax... 63 of the Internal Revenue Code is made through a computational adjustment. A computational...

26 CFR 301.6231(a)(6)-1 - Computational adjustments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Computational adjustments. 301.6231(a)(6)-1... Computational adjustments. (a) Changes in a partner's tax liability—(1) In general. A change in the tax... 63 of the Internal Revenue Code is made through a computational adjustment. A computational...

26 CFR 301.6231(a)(6)-1 - Computational adjustments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Computational adjustments. 301.6231(a)(6)-1... Computational adjustments. (a) Changes in a partner's tax liability—(1) In general. A change in the tax... 63 of the Internal Revenue Code is made through a computational adjustment. A computational...

26 CFR 301.6231(a)(6)-1 - Computational adjustments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Computational adjustments. 301.6231(a)(6)-1... Computational adjustments. (a) Changes in a partner's tax liability—(1) In general. A change in the tax... 63 of the Internal Revenue Code is made through a computational adjustment. A computational...

75 FR 11637 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-11

... DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-114998-99] Proposed Collection; Comment... comments concerning an existing final regulation, REG-114998-99 (TD 8941), Obligations of States and... Number: REG-114998-99. Abstract: Section 421(f)(4) of the Internal Revenue Code of 1986 permits a person...

26 CFR 31.6011(b)-1 - Employers' identification numbers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Employers' identification numbers. 31.6011(b)-1... Subtitle F, Internal Revenue Code of 1954) § 31.6011(b)-1 Employers' identification numbers. (a... Insurance Contributions Act, but who prior to such day neither has been assigned an identification number...

26 CFR 31.6011(b)-1 - Employers' identification numbers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Employers' identification numbers. 31.6011(b)-1... Subtitle F, Internal Revenue Code of 1954) § 31.6011(b)-1 Employers' identification numbers. (a... Insurance Contributions Act, but who prior to such day neither has been assigned an identification number...

75 FR 40031 - Proposed Collection; Comment Request for Form 1023

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-13

... Number: Form 1023. Abstract: Form 1023 is filed by applicants seeking Federal income tax exemption as... Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue...-0056, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code...

26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2012 CFR

2012-04-01

... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2013 CFR

2013-04-01

... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2014 CFR

2014-04-01

... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

26 CFR 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2012 CFR

2012-04-01

... nonqualified deferred compensation plans. 31.3121(v)(2)-1 Section 31.3121(v)(2)-1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(v)(2)-1 Treatment of amounts... under a nonqualified deferred compensation plan within the meaning of section 3121(v)(2) and this...

26 CFR 31.3121(v)(2) -1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2014 CFR

2014-04-01

... nonqualified deferred compensation plans. 31.3121(v)(2) -1 Section 31.3121(v)(2) -1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(v)(2)-1 Treatment of amounts... under a nonqualified deferred compensation plan within the meaning of section 3121(v)(2) and this...

26 CFR 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

Code of Federal Regulations, 2013 CFR

2013-04-01

... nonqualified deferred compensation plans. 31.3121(v)(2)-1 Section 31.3121(v)(2)-1 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(v)(2)-1 Treatment of amounts... under a nonqualified deferred compensation plan within the meaning of section 3121(v)(2) and this...

75 FR 21148 - Proposed Collection; Comment Request for Form 4506-T

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-22

... 4506-T AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 4506-T Request for Transcript of Tax Return. DATES: Written comments should be received on or... 4506-T. Abstract: Internal Revenue Code section 7513 allows taxpayers to request a copy of a tax return...

26 CFR 1.851-7 - Certain unit investment trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit...

26 CFR 1.851-7 - Certain unit investment trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Certain unit investment trusts. 1.851-7 Section...

26 CFR 1.851-7 - Certain unit investment trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Certain unit investment trusts. 1.851-7 Section...

26 CFR 1.851-7 - Certain unit investment trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Certain unit investment trusts. 1.851-7 Section...

77 FR 71481 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY... tax rates for calendar year 2013 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of...

26 CFR 31.3221-4 - Exception from supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

26 CFR 31.3111-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111...

26 CFR 31.3101-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101...

26 CFR 31.3111-3 - When employer tax attaches.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

26 CFR 31.3101-3 - When employee tax attaches.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees...

26 CFR 31.3111-4 - Liability for employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

26 CFR 31.6109-1 - Supplying of identifying numbers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplying of identifying numbers. 31.6109-1... Subtitle F, Internal Revenue Code of 1954) § 31.6109-1 Supplying of identifying numbers. (a) In general... such identifying numbers as are required by each return, statement, or document and its related...

26 CFR 31.6109-1 - Supplying of identifying numbers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Supplying of identifying numbers. 31.6109-1... Subtitle F, Internal Revenue Code of 1954) § 31.6109-1 Supplying of identifying numbers. (a) In general... such identifying numbers as are required by each return, statement, or document and its related...

26 CFR 31.6109-1 - Supplying of identifying numbers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Supplying of identifying numbers. 31.6109-1... Subtitle F, Internal Revenue Code of 1954) § 31.6109-1 Supplying of identifying numbers. (a) In general... such identifying numbers as are required by each return, statement, or document and its related...

26 CFR 31.3306(b)-1 - Wages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Wages. 31.3306(b)-1 Section 31.3306(b)-1... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)-1 Wages. (a) Applicable law and... after 1938 constitutes wages is determined under section 3306(b). Accordingly, only remuneration paid...

26 CFR 1.851-7 - Certain unit investment trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit investment...

26 CFR 49.0-3T - Introduction; cosmetic services (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Introduction; cosmetic services (temporary). 49... Introduction; cosmetic services (temporary). On and after July 1, 2010, this part 49 also applies to taxes imposed by chapter 49 of the Internal Revenue Code, relating to cosmetic services. See part 40 of this...

26 CFR 49.0-3T - Introduction; cosmetic services (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Introduction; cosmetic services (temporary). 49... Introduction; cosmetic services (temporary). On and after July 1, 2010, this part 49 also applies to taxes imposed by chapter 49 of the Internal Revenue Code, relating to cosmetic services. See part 40 of this...

26 CFR 49.0-3T - Introduction; cosmetic services (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Introduction; cosmetic services (temporary). 49... Introduction; cosmetic services (temporary). On and after July 1, 2010, this part 49 also applies to taxes imposed by chapter 49 of the Internal Revenue Code, relating to cosmetic services. See part 40 of this...

76 FR 36979 - Golden Parachute and Indemnification Payments-Technical Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-24

...: Pamela Yu, Staff Attorney, Office of General Counsel, or Ross Kendall, Special Counsel to the General... the Internal Revenue Code of 1986, 26 U.S.C. 457(b), or a pension or retirement plan that is qualified... Revenue Code of 1986, 26 U.S.C. 401; or (ii) * * * [FR Doc. 2011-15729 Filed 6-23-11; 8:45 am] BILLING...

26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to his...

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

....6651-1 Section 301.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... to distilled spirits, wines, and beer; (iii) Subchapter A, chapter 52 of the Code, relating to cigars... director or the director of the service center to be due to reasonable cause and not to willful neglect...

26 CFR 31.3221-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

26 CFR 31.3201-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

26 CFR 31.3301-1 - Persons liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

26 CFR 1.132-6 - De minimis fringes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false De minimis fringes. 1.132-6 Section 1.132-6...) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-6 De minimis fringes. (a... the Internal Revenue Code of 1986 other than section 132(a)(4), the value of any fringe benefit that...

26 CFR 1.132-6 - De minimis fringes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false De minimis fringes. 1.132-6 Section 1.132-6...) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-6 De minimis fringes. (a... the Internal Revenue Code of 1986 other than section 132(a)(4), the value of any fringe benefit that...

26 CFR 1.132-6 - De minimis fringes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false De minimis fringes. 1.132-6 Section 1.132-6...) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-6 De minimis fringes. (a... the Internal Revenue Code of 1986 other than section 132(a)(4), the value of any fringe benefit that...

26 CFR 31.3301-4 - When wages are paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When wages are paid. 31.3301-4 Section 31.3301... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-4 When wages are paid. Wages are paid when actually or constructively paid. Wages are constructively paid when they are credited to the...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 1.9003-1 - Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... treatment processes are applied thereto as is not in excess of 50 miles unless the Secretary or his delegate...

26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

Code of Federal Regulations, 2010 CFR

2010-04-01

... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor. (b...

26 CFR 56.6001-1 - Notice or regulations requiring records, statements, and special returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., statements, and special returns. 56.6001-1 Section 56.6001-1 Internal Revenue INTERNAL REVENUE SERVICE..., of the Code, by treating each reference to chapter 42 in § 53.6001-1 as a reference to chapter 41. (b) Cross references. See § 56.4911-6 for general information on records of lobbying expenditures. See §§ 56...

26 CFR 1.6662-3 - Negligence or disregard of rules or regulations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Negligence or disregard of rules or regulations... Penalties § 1.6662-3 Negligence or disregard of rules or regulations. (a) In general. If any portion of an... Internal Revenue Code that is required to be shown on a return is attributable to negligence or disregard...

26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Effective rate of foreign tax imposed on $320 of foreign personal holding company income under section 954(b... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Foreign base company income; taxable years... 954 OF THE INTERNAL REVENUE CODE § 4.954-1 Foreign base company income; taxable years beginning after...

26 CFR 31.6011(a)-8 - Composite return in lieu of specified form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Composite return in lieu of specified form. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-8 Composite return in lieu of specified form. The Commissioner may authorize the use, at the option of the employer, of a composite return in...

26 CFR 31.3121(o)-1 - Crew leader.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Crew leader. 31.3121(o)-1 Section 31.3121(o)-1... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(o)-1 Crew leader. The... crew leader within the meaning of section 3121(o) and of this section if he does not pay the...

26 CFR 301.6316-2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of §§ 301.6316-1 to 301.6316-9, inclusive: (a) The term tax, as used in §§ 301.6316-1, 301.6316-3... of the Internal Revenue Code of 1954, and as used in § 301.6316-7 means the Federal Insurance... Revenue Code of 1939). The term “tax”, as used in §§ 301.6316-3 and 301.6316-9 shall relate to either of...

45 CFR 12.3 - General policies.

Code of Federal Regulations, 2012 CFR

2012-10-01

... with State or local zoning restrictions, building codes, or similar limitations. (e) Organizations...-exempt under section 501(c)(3) of the Internal Revenue Code of 1954. (c) Real property will be requested...

45 CFR 12.3 - General policies.

Code of Federal Regulations, 2014 CFR

2014-10-01

... with State or local zoning restrictions, building codes, or similar limitations. (e) Organizations...-exempt under section 501(c)(3) of the Internal Revenue Code of 1954. (c) Real property will be requested...

45 CFR 12.3 - General policies.

Code of Federal Regulations, 2011 CFR

2011-10-01

... with State or local zoning restrictions, building codes, or similar limitations. (e) Organizations...-exempt under section 501(c)(3) of the Internal Revenue Code of 1954. (c) Real property will be requested...

45 CFR 12.3 - General policies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... with State or local zoning restrictions, building codes, or similar limitations. (e) Organizations...-exempt under section 501(c)(3) of the Internal Revenue Code of 1954. (c) Real property will be requested...

75 FR 14331 - Disaster Assistance Loan Program

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-25

... meet current building code requirements. If your business is a major source of employment, SBA may..., granting tax exemption under sections 510(c), (d), or (e) of the Internal Revenue Code of 1954, or (2...; 8:45 am] BILLING CODE 8025-01-P ...

26 CFR 31.3306(n)-1 - Services on American vessel whose business is conducted by general agent of Secretary of Commerce.

Code of Federal Regulations, 2011 CFR

2011-04-01

... conducted by general agent of Secretary of Commerce. 31.3306(n)-1 Section 31.3306(n)-1 Internal Revenue... (Chapter 23, Internal Revenue Code of 1954) § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce. (a) Section 3306(n) and this section of the regulations...

26 CFR 31.3306(n)-1 - Services on American vessel whose business is conducted by general agent of Secretary of Commerce.

Code of Federal Regulations, 2010 CFR

2010-04-01

... conducted by general agent of Secretary of Commerce. 31.3306(n)-1 Section 31.3306(n)-1 Internal Revenue... (Chapter 23, Internal Revenue Code of 1954) § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce. (a) Section 3306(n) and this section of the regulations...

29 CFR 4001.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Definitions. 4001.2 Section 4001.2 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION GENERAL TERMINOLOGY § 4001.2 Definitions... section 401(a)(2) of the Code). Code means the Internal Revenue Code of 1986, as amended. Complete...

78 FR 54370 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-03

... Yemen Dated: August 26, 2013. Danielle Rolfes, International Tax Counsel, (Tax Policy). [FR Doc. 2013... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an [[Page 54371

77 FR 61833 - Proposed Collection; Comment Request for Information Collection Tools

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-11

... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... Private Foundation or Section 4947(a)(1) Nonexempt charitable Trust Treated as a Private Foundation, and... the Internal revenue Code; Form 5227, Split-Interest Trust Information Return; Revenue Procedure 97-33...

26 CFR 1.466-2 - Special protective election for certain taxpayers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... which would not be treated as qualified discount coupons under Code section 466. Third, certain expenses... years), even though such expenses would not be deductible under Code section 466. (b) Requirements. In... method provided in § 1.451-4 or its predecessors under the Internal Revenue Code of 1954; (2) The...

26 CFR 1.466-2 - Special protective election for certain taxpayers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... which would not be treated as qualified discount coupons under Code section 466. Third, certain expenses... years), even though such expenses would not be deductible under Code section 466. (b) Requirements. In... method provided in § 1.451-4 or its predecessors under the Internal Revenue Code of 1954; (2) The...

26 CFR 1.466-2 - Special protective election for certain taxpayers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... which would not be treated as qualified discount coupons under Code section 466. Third, certain expenses... years), even though such expenses would not be deductible under Code section 466. (b) Requirements. In... method provided in § 1.451-4 or its predecessors under the Internal Revenue Code of 1954; (2) The...

26 CFR 1.6042-3 - Dividends subject to reporting.

Code of Federal Regulations, 2012 CFR

2012-04-01

... documentation of foreign status and definition of U.S. payor and non-U.S. payor) shall apply. The provisions of... the Internal Revenue Code (Code). (iv) Distributions or payments from sources outside the United States (as determined under the provisions of part I, subchapter N, chapter 1 of the Code and the...

26 CFR 1.466-2 - Special protective election for certain taxpayers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... which would not be treated as qualified discount coupons under Code section 466. Third, certain expenses... years), even though such expenses would not be deductible under Code section 466. (b) Requirements. In... method provided in § 1.451-4 or its predecessors under the Internal Revenue Code of 1954; (2) The...

75 FR 22679 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-29

... Department of the Treasury. Dated: April 23, 2010. Manal Corwin, International Tax Counsel (Tax Policy). [FR... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

76 FR 27377 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-11

... the Department of the Treasury. Dated: May 2, 2011. Michael J. Caballero, International Tax Counsel... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

75 FR 44842 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-29

... Department of the Treasury. Dated: July 20, 2010. Manal Corwin, International Tax Counsel (Tax Policy). [FR... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

77 FR 7660 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-13

... Treasury. Dated: February 3, 2012. Michael J. Caballero, International Tax Counsel (Tax Policy). [FR Doc... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

75 FR 74769 - List of Countries Requiring Cooperation with an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-01

... the Department of the Treasury. Dated: November 23, 2010. Manal Corwin, International Tax Counsel (Tax... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

76 FR 67791 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-02

... Department of the Treasury. Dated: October 25, 2011. Michael J. Caballero, International Tax Counsel (Tax... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

76 FR 49836 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-11

... the Department of the Treasury. Dated: August 1, 2011. Michael J. Caballero, International Tax Counsel... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

Federal Tax Exemption Status of the Private Nonprofit Art Association.

ERIC Educational Resources Information Center

Rodriguez, Edward J.

1978-01-01

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

2012 financial outlook: physicians and podiatrists.

PubMed

Schaum, Kathleen D

2012-04-01

Although the nationally unadjusted average Medicare allowable rates have not increased or decreased significantly, the new codes, the new coding regulations, the NCCI edits, and the Medicare contractors' local coverage determinations (LCDs) will greatly impact physicians' and podiatrists' revenue in 2012. Therefore, every wound care physician and podiatrist should take the time to update their charge sheets and their data entry systems with correct codes, units, and appropriate charges (that account for all the resources needed to perform each service or procedure). They should carefully read the LCDs that are pertinent to the work they perform. If the LCDs contain language that is unclear or incorrect, physicians and podiatrists should contact the Medicare contractor medical director and request a revision through the LCD Reconsideration Process. Medicare has stabilized the MPFS allowable rates for 2012-now physicians and podiatrists must do their part to implement the new coding, payment, and coverage regulations. To be sure that the entire revenue process is working properly, physicians and podiatrists should conduct quarterly, if not monthly, audits of their revenue cycle. Healthcare providers will maintain a healthy revenue cycle by conducting internal audits before outside auditors conduct audits that result in repayments that could have been prevented.

Providing for consideration of the bill (H.R. 4800) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2015, and for other purposes; providing for consideration of the bill (H.R. 4457) to amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes; and providing for consideration of the bill (H.R. 4453) to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

THOMAS, 113th Congress

Rep. Burgess, Michael C. [R-TX-26

2014-06-10

House - 06/11/2014 On agreeing to the resolution Agreed to by recorded vote: 227 - 189 (Roll no. 299). (All Actions) Tracker: This bill has the status Agreed to in HouseHere are the steps for Status of Legislation:

Tax policy as social policy: cafeteria plans, 1978-1985.

PubMed

Fox, D M; Schaffer, D C

1987-01-01

Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax lawyers soon came to regard Section 125 as a mistake. The Treasury has tried to reclaim through regulation the revenue and the fundamental principles of tax law it had asked Congress to give away in 1978. This paper is a history of Section 125 that emphasizes its relationship to health policy. On the basis of interviews and printed primary sources, the paper argues that Treasury officials made a less than rigorous assessment of the impact of cafeteria plans because they were preoccupied with a larger agenda of making tax-free benefits more equitable. Moreover, they saw no reason to collaborate with the health policy community to plan this agenda; they saw themselves as implementing a social policy already in the Internal Revenue Code.

78 FR 10690 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

..., 2013. Danielle Rolfes, International Tax Counsel (Tax Policy). [FR Doc. 2013-03339 Filed 2-13-13; 8:45... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

78 FR 32011 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-28

..., 2013. Danielle Rolfes, International Tax Counsel, Tax Policy. [FR Doc. 2013-12415 Filed 5-24-13; 8:45... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

77 FR 68886 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-16

..., 2012. Danielle Rolfes, International Tax Counsel, (Tax Policy). [FR Doc. 2012-27737 Filed 11-15-12; 8... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

77 FR 49864 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-17

..., 2012. Danielle Rolfes, Acting International Tax Counsel, Tax Policy. [FR Doc. 2012-20182 Filed 8-16-12... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

78 FR 71038 - List of Countries Requiring Cooperation With an International Boycott

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

..., 2013. Danielle Rolfes, International Tax Counsel, (Tax Policy). [FR Doc. 2013-28490 Filed 11-26-13; 8... International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department... in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the...

75 FR 3053 - Application Numbers and Proposed Exemptions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-19

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code).

Welfare Entitlements: Addressing New Realities.

ERIC Educational Resources Information Center

Belcher, Jon R.; Fandetti, Donald V.

1995-01-01

Because welfare entitlements are increasingly unpopular, social work advocates need to place greater emphasis on job growth and alternate mechanisms for wealth redistribution, including refundable tax credits for working poor people. The Internal Revenue Code can be an effective weapon in combating poverty if antipoverty approaches in the code are…

20 CFR 404.1001 - Introduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... work because of changes in the law. (c) The Social Security Act and the Internal Revenue Code (Code... Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950..., your social security benefits are based on your earnings that are on our records. (Subpart I of this...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

26 CFR 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Service performed on a boat engaged in catching... Revenue Code of 1954) General Provisions § 31.3121(b)(20)-1 Service performed on a boat engaged in... boat engaged in catching fish or other forms of aquatic animal life (hereinafter “fish”) are excepted...

26 CFR 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Service performed on a boat engaged in catching... Revenue Code of 1954) General Provisions § 31.3121(b)(20)-1 Service performed on a boat engaged in... boat engaged in catching fish or other forms of aquatic animal life (hereinafter “fish”) are excepted...

26 CFR 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Service performed on a boat engaged in catching... Revenue Code of 1954) General Provisions § 31.3121(b)(20)-1 Service performed on a boat engaged in... boat engaged in catching fish or other forms of aquatic animal life (hereinafter “fish”) are excepted...

26 CFR 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Service performed on a boat engaged in catching... Revenue Code of 1954) General Provisions § 31.3121(b)(20)-1 Service performed on a boat engaged in... boat engaged in catching fish or other forms of aquatic animal life (hereinafter “fish”) are excepted...

26 CFR 1.821-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

26 CFR 1.821-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

26 CFR 1.821-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

26 CFR 1.821-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

75 FR 53019 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-30

... soliciting comments concerning an existing regulation, REG-147144-06, (TD 9446) Section 1.367(a)-8, Gain...: Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States... Internal Revenue Code (Code) concerning gain recognition agreements filed by United States persons with...

78 FR 75905 - Credit for Increasing Research Activities: Intra-Group Gross Receipts

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-13

... CFR Part 1 [REG-159420-04] RIN 1545-BE14 Credit for Increasing Research Activities: Intra-Group Gross... Internal Revenue Code (Code) relating to the treatment of qualified research expenditures (QREs) and gross... trades or businesses under common control (intra-group transactions) for purposes of determining the...

75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-01

... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... their required 2009 estimated income tax payments. The temporary regulations implement section 1212 of... Revenue Code (Code) to provide for reduced 2009 estimated income tax payments for certain qualified...

75 FR 17854 - Travel Expenses of State Legislators

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... election under section 162(h) of the Internal Revenue Code (Code). The regulations clarify the amount of... a taxpayer may make or revoke an election under section 162(h). The collection of information is... during the taxable year may make an election under section 162(h) to treat the taxpayer's place of...

75 FR 47639 - Application Nos. and Proposed Exemptions; D-11569, Sherburne Tele Systems, Inc.; and D-11597...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-06

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code).

75 FR 12305 - Application Nos. and Proposed Exemptions; D-11500, Carle Foundation Hospital & Affiliates Pension...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-15

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code).

78 FR 45014 - Proposed Collection; Comment Request for Form 8874-A

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-25

... written comments to Yvette Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW... Code Sections 6109 and 6103.w code section 45N. 45N was added by section 405 of the Tax Relief and... agency, including whether the information shall have practical utility; (b) the accuracy of the agency's...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

76 FR 28890 - Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-19

... Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations... 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent... subsidiary (S) purchases, in connection with the reorganization, stock of its parent corporation (P) in...

78 FR 21500 - Proposed Collection; Comment Request for Notice 2009-90

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-10

... 2009- 90, Production Tax Credit for Refined Coal. DATES: Written comments should be received on or... INFORMATION: Title: Production Tax Credit for Refined Coal. OMB Number: 1545-2158. Notice Number: Notice 2009... the tax credit under Sec. 45 of the Internal Revenue Code (Code) for refined coal. Current Actions...

41 CFR 302-17.4 - Exclusions from coverage.

Code of Federal Regulations, 2010 CFR

2010-07-01

... deduct moving expenses for which a tax deduction is allowable under the Internal Revenue Code or... resulting from the payment of recruitment, retention, or relocation bonuses authorized by the Office of...

78 FR 78256 - Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-26

... Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction AGENCY: Internal... 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum... language ``for shared responsibility payment for an'' is corrected to read ``for the shared responsibility...

22 CFR 67.1 - Introduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., nonprofit, private corporation as defined in section 501(c)(3) of the Internal Revenue Code. Through its worldwide grant program, NED seeks to enlist the energies and talents of private citizens and groups to work...

26 CFR 157.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS... Factoring Transactions) of the Internal Revenue Code or the regulations under chapter 55 must be signed by...

26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown...

36 CFR 67.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... part 60 et seq. Owner means a person, partnership, corporation, or public agency holding a fee-simple interest in a property or any other person or entity recognized by the Internal Revenue Code for purposes...

75 FR 53023 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-30

.... Abstract: This regulation modifies the application of the segregation rules under Internal Revenue Code... exceptions to the segregation rules for certain small issuances of stock and for certain other issuances of...

14 CFR 1274.911 - Patent rights.

Code of Federal Regulations, 2012 CFR

2012-01-01

... any invention or discovery which is or may be patentable or otherwise protectable under Title 35 of... the Internal Revenue Code (26 U.S.C. 501(a)), or any domestic nonprofit scientific or educational...

14 CFR 1274.911 - Patent rights.

Code of Federal Regulations, 2011 CFR

2011-01-01

... any invention or discovery which is or may be patentable or otherwise protectable under Title 35 of... the Internal Revenue Code (26 U.S.C. 501(a)), or any domestic nonprofit scientific or educational...

14 CFR § 1274.911 - Patent rights.

Code of Federal Regulations, 2014 CFR

2014-01-01

... any invention or discovery which is or may be patentable or otherwise protectable under Title 35 of... the Internal Revenue Code (26 U.S.C. 501(a)), or any domestic nonprofit scientific or educational...

14 CFR 1274.911 - Patent rights.

Code of Federal Regulations, 2013 CFR

2013-01-01

... any invention or discovery which is or may be patentable or otherwise protectable under Title 35 of... the Internal Revenue Code (26 U.S.C. 501(a)), or any domestic nonprofit scientific or educational...

76 FR 20449 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-12

...: Tobacco products and cigarette papers and tubes are taxed under the Internal Revenue Code of 1986, as... records designed to establish accountability over the tobacco products and cigarette papers and tubes...

Vascular Cures

MedlinePlus

... SV Gives Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

26 CFR 301.7701-17T - Collective-bargaining plans and agreements (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-17T... of 1984, the Internal Revenue Code provided no clear definition of an employee representative or...

78 FR 5244 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-24

...: REG-106511-00. Abstract: Section 6075(a) of the Internal Revenue Code (the Code) requires the executor...; however, except in the case of executors who are abroad, no such extension may be for more than 6 months. Executors currently request an extension of time to file Form 706 by filing Form 4768, ``Application for...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is applicable... 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 235(c..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... quality and labeling standards imposed by Federal, State, and local laws and regulations even though the... the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code. (b) In... tier, who will perform, under this contract, the provision, service, or sale of food in the United...

75 FR 22853 - D-11456, PNC Financial Services Group, Inc.; and D-11602, State Street Bank and Trust Company, et...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-30

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code).

26 CFR 1.179-5 - Time and manner of making election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... desktop computer costing $1,500. On Taxpayer's 2003 Federal tax return filed on April 15, 2004, Taxpayer elected to expense under section 179 the full cost of the laptop computer and the full cost of the desktop... provided by the Internal Revenue Code, the regulations under the Code, or other guidance published in the...

78 FR 46256 - Privacy Act

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-31

... FEDERAL ELECTION COMMISSION 11 CFR Part 1 Privacy Act CFR Correction In Title 11 of the Code of Federal Regulations, revised as of January 1, 2012, on page 5, in Sec. 1.2, the words ``95 and 96 of the Internal Revenue Code of 1954.'' are added at the end of the definition of Act. [FR Doc. 2013-18535 Filed 7...

Colleges Grapple with New Provision of U.S. Tax Code that Requires Comparable Benefits for All Employees.

ERIC Educational Resources Information Center

Mooney, Carolyn J.

1988-01-01

The provision, known as Section 89 of the Internal Revenue Code, that requires employers to make sure that their health and insurance benefits do not discriminate against low-paid employees, is discussed. The process of comparing employee benefits and a lack of federal guidance has complicated matters. (MLW)

75 FR 94 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a... preparation business, including identification of additional limited circumstances when a tax return preparer... tax return business under Sec. 301.7216-2(n); disclose and use statistical compilations of data...

20 CFR 211.2 - Definition of compensation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Displacement allowances as provided for in § 211.8 of this part; (7) Dismissal allowances as provided for in... Internal Revenue Code of 1954 are creditable as compensation under the Railroad Retirement Act for purposes...

26 CFR 601.522 - Power of attorney.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (Machine Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol Administration Act, which is filed with or acted on by (1) the...

26 CFR 601.522 - Power of attorney.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (Machine Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol Administration Act, which is filed with or acted on by (1) the...

26 CFR 601.522 - Power of attorney.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (Machine Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol Administration Act, which is filed with or acted on by (1) the...

26 CFR 601.522 - Power of attorney.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (Machine Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol Administration Act, which is filed with or acted on by (1) the...

26 CFR 157.6161-1 - Extension of time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return. The...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2011 CFR

2011-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2014 CFR

2014-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2013 CFR

2013-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2012 CFR

2012-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

48 CFR 27.301 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-10-01

... in this subpart— Invention means any invention or discovery that is or may be patentable or otherwise... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any nonprofit scientific...

37 CFR 401.2 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

37 CFR 401.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

48 CFR 27.301 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-10-01

... in this subpart— Invention means any invention or discovery that is or may be patentable or otherwise... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any nonprofit scientific...

48 CFR 27.301 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... in this subpart— Invention means any invention or discovery that is or may be patentable or otherwise... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any nonprofit scientific...

37 CFR 401.2 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

37 CFR 401.2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

48 CFR 27.301 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-10-01

... in this subpart— Invention means any invention or discovery that is or may be patentable or otherwise... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any nonprofit scientific...

7 CFR 1786.54 - Eligibility criteria.

Code of Federal Regulations, 2010 CFR

2010-01-01

... which is exempt from taxation under the Internal Revenue Code of 1986. (d) The borrower must have expended all funds advanced on account of the RUS Notes for the purposes for which such funds were advanced...

Critical Limb Ischemia (CLI)

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

What Is Vascular Disease?

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

22 CFR 203.3 - U.S. PVO conditions of registration.

Code of Federal Regulations, 2010 CFR

2010-04-01

... U.S. organizations. The first four Conditions relate to whether an organization meets the definition... Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... registration, conducts international program activities within the last three years. For example, if a U.S. PVO...

22 CFR 203.3 - U.S. PVO conditions of registration.

Code of Federal Regulations, 2013 CFR

2013-04-01

... U.S. organizations. The first four Conditions relate to whether an organization meets the definition... Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... registration, conducts international program activities within the last three years. For example, if a U.S. PVO...

22 CFR 203.3 - U.S. PVO conditions of registration.

Code of Federal Regulations, 2014 CFR

2014-04-01

... U.S. organizations. The first four Conditions relate to whether an organization meets the definition... Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... registration, conducts international program activities within the last three years. For example, if a U.S. PVO...

22 CFR 203.3 - U.S. PVO conditions of registration.

Code of Federal Regulations, 2011 CFR

2011-04-01

... U.S. organizations. The first four Conditions relate to whether an organization meets the definition... Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... registration, conducts international program activities within the last three years. For example, if a U.S. PVO...

22 CFR 203.3 - U.S. PVO conditions of registration.

Code of Federal Regulations, 2012 CFR

2012-04-01

... U.S. organizations. The first four Conditions relate to whether an organization meets the definition... Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... registration, conducts international program activities within the last three years. For example, if a U.S. PVO...

76 FR 27609 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

... Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction AGENCY: Internal... foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. DATES: This... in and Losses With Respect to the Pre-2007 Separate Category for High Withholding Tax Interest...

Expanding Commuter Choice Tax Benefit Options

DOT National Transportation Integrated Search

2003-10-01

According to the US Census, 76.3 percent of U.S. workers drive alone to work. The Internal Revenue Code Section 132(f) provides incentives for employers to encourage alternative mode use, specifically transit and vanpooling, through commuter benefits...

77 FR 38142 - Proposed Collection; Comment Request for Form 6252

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-26

...: Internal Revenue Code section 453 provides that if real or personal property is disposed of at a gain and... information is necessary for the proper performance of the functions of the agency, including whether the...

26 CFR 301.7423-1 - Repayments to officers or employees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... him in any court, for any internal revenue taxes collected by him, with the cost and expense of suit... brought against him by reason of anything done in the official performance of his duties under the Code. ...

26 CFR 1.992-2 - Election to be treated as a DISC.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.992-2 Election to be... service center with which it would file its income tax return if it were subject for such taxable year to all the taxes imposed by subtitle A of the Internal Revenue Code of 1954. The form shall be signed by...

77 FR 39452 - Substantial Business Activities; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-03

... Substantial Business Activities; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... whether a foreign corporation has substantial business activities in a foreign country. FOR FURTHER... the Code, the regulations have been submitted to the Chief Counsel for Advocacy of the Small Business...

20 CFR 601.3 - Findings with respect to State laws and plans of operation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... inclusion in State unemployment compensation laws, approved under section 3304(a) of the Internal Revenue Code of 1986, of provisions required by section 303(a) of the Social Security Act (see § 601.2...

20 CFR 418.3425 - What resources do we exclude from counting?

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal income taxes and advances made by an employer relating to an earned income tax credit, as provided... described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under...

78 FR 66769 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-06

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11729, Bank of America Corporation; and L-11760, Intel Corporation.

To amend title 40, United States Code, to add certain Armed Forces organizations that are exempt from taxation under section 501(c)(19) of the Internal Revenue Code of 1986 to the list of organizations eligible for donations of personal property through State agencies.

THOMAS, 111th Congress

Rep. Stupak, Bart [D-MI-1

2009-03-16

House - 05/04/2009 Referred to the Subcommittee on Government Management, Organization, and Procurement. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 1.1081-1 - Terms used.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 1083: Order of the Securities and Exchange Commission; registered holding company; holding company system; associate company; majority-owned subsidiary company; system group; nonexempt property; and stock... defined in the Internal Revenue Code of 1954, shall be given the respective definition contained in such...

78 FR 57219 - Proposed Collection; Comment Request for Form 4562

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-17

... 4562, Depreciation and Amortization (Including Information on Listed Property). DATES: Written comments... and Amortization (Including Information on Listed Property). OMB Number: 1545-0172. Form Number: Form... election to expense certain tangible property under Internal Revenue Code section 179; and to provide...

24 CFR 599.1 - Applicability and scope.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (Continued) OFFICE OF ASSISTANT SECRETARY FOR COMMUNITY PLANNING AND DEVELOPMENT, DEPARTMENT OF HOUSING AND... scope. (a) This part establishes requirements and procedures applicable to the designation of Renewal Communities (RCs) through December 31, 2001, authorized under Subchapter X of the Internal Revenue Code of...

24 CFR 599.1 - Applicability and scope.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (Continued) OFFICE OF ASSISTANT SECRETARY FOR COMMUNITY PLANNING AND DEVELOPMENT, DEPARTMENT OF HOUSING AND... scope. (a) This part establishes requirements and procedures applicable to the designation of Renewal Communities (RCs) through December 31, 2001, authorized under Subchapter X of the Internal Revenue Code of...

24 CFR 599.1 - Applicability and scope.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (Continued) OFFICE OF ASSISTANT SECRETARY FOR COMMUNITY PLANNING AND DEVELOPMENT, DEPARTMENT OF HOUSING AND... scope. (a) This part establishes requirements and procedures applicable to the designation of Renewal Communities (RCs) through December 31, 2001, authorized under Subchapter X of the Internal Revenue Code of...

78 FR 2939 - Adoption of Recommendations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-15

...) (excluding penalties under the Internal Revenue Code, the Occupational Safety and Health Act, the Social... research reveals that the statute is an undesirably blunt tool for reducing the duplicative burdens that... risk to public health, safety, or other important values, third-party program rules should guarantee a...

To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

THOMAS, 113th Congress

Rep. Tiberi, Patrick J. [R-OH-12

2014-05-22

Senate - 07/15/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 465. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

78 FR 15337 - IRS Truncated Taxpayer Identification Numbers; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-11

... Service (IRS), Treasury. ACTION: Cancellation of a notice of public hearing on proposed rulemaking. SUMMARY: This document cancels a public hearing on proposed regulations under the Internal Revenue Code... IRS truncated taxpayer identification number, a TTIN. DATES: The public hearing, originally scheduled...

78 FR 46688 - Proposed Collection; Comment Request for Form 706

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545-0015... imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer (GST) tax...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

42 CFR 411.101 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Under Group Health Plans: General Provisions § 411.101 Definitions. As used in this subpart and in... individual States, Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, and... taxes on employers and employees under section 21 of the Internal Revenue Code. Group health plan (GHP...

42 CFR 422.4 - Types of MA plans.

Code of Federal Regulations, 2010 CFR

2010-10-01

... availability, service area, and quality. (ii) Coordinated care plans may include mechanisms to control... requirements of sections 138 and 220 of the Internal Revenue Code. (3) MA private fee-for-service plan. An MA... Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...

44 CFR 206.111 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-10-01

... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

44 CFR 206.111 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-10-01

... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

44 CFR 206.111 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-10-01

... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

44 CFR 206.111 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

77 FR 50763 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-22

... Relating to Tax-Exempt Organizations. OMB Number: 1545-1560. Regulation Project Numbers: REG-246250-96 (T.D. 8816). Abstract: Under section 6104(e) of the Internal Revenue Code, certain tax-exempt organizations are required to make their annual information returns and applications to tax exemption available for...

12 CFR 313.40 - Scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE DEBT... arising under the Internal Revenue Code, the tariff laws of the United States or to any case where... any way questioning the amount or validity of a debt, in the manner specified by law or these agency...

40 CFR 20.1 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-07-01

... air or water pollution control facilities as to which the amortization period began before January 1... Applicability. The regulations of this part apply to certifications by the Administrator of water or air pollution control facilities for purposes of section 169 of the Internal Revenue Code of 1954, as amended...

40 CFR 20.1 - Applicability.

Code of Federal Regulations, 2010 CFR

2010-07-01

... air or water pollution control facilities as to which the amortization period began before January 1... Applicability. The regulations of this part apply to certifications by the Administrator of water or air pollution control facilities for purposes of section 169 of the Internal Revenue Code of 1954, as amended...

75 FR 9027 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

... concerning REG-105885-99 (T.D. 9075) Compensation Deferred Under Eligible deferred Compensation Plans (Sec. 1... Deferred Under Eligible Deferred Compensation Plans. OMB Number: 1545-1580. Regulation Project Number: REG... made changes to rules under Internal Revenue Code section 457 regarding eligible deferred compensation...

Death and taxes are more than just a certainty.

PubMed

Blau, J M

2001-01-01

This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.

Understanding Annuity and Deferred Compensation Plans.

ERIC Educational Resources Information Center

Cifelli, Thomas A.

1987-01-01

Summarizes the rules governing Internal Revenue Code (IRC) section 403 (b) annuity plans and IRC section 427 deferred compensation plans. On balance, the burdensome annual form 550 filing requirement of 403 (b) plans seems more than offset by the disadvantages and increased responsibility associated with 427 plans. (MLH)

The Annuity Option.

ERIC Educational Resources Information Center

Demsey, Brian R.

1991-01-01

For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

76 FR 53025 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-24

... currently approved collection. Title: T.D. 8905--Preparer Due Diligence Requirements for Determining Earned... diligence requirements under section 6695(g) of the Internal Revenue Code for paid preparers of Federal... collection. Title: Report of Employer-Owned Life Insurance Contracts. Form: 8925. Abstract: IRC 6039I...

26 CFR 1.56(g)-0 - Table of Contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Treatment of death benefits. (vi) Other rules. (A) Term life insurance contracts without net surrender... for adjusted current earnings. (5) General rule for applying Internal Revenue Code provisions in...) Property subject to new ACRS. (i) In general. (ii) Rules for computing the depreciation deduction. (iii...

5 CFR 179.202 - Scope.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... Federal Employees Health Benefits Act (74 Stat. 849), the Panama Canal Construction Annuity Act and the... debts or claims arising under the Internal Revenue Code of 1954, as amended (26 U.S.C. 1 et seq.); the...

5 CFR 179.202 - Scope.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... Federal Employees Health Benefits Act (74 Stat. 849), the Panama Canal Construction Annuity Act and the... debts or claims arising under the Internal Revenue Code of 1954, as amended (26 U.S.C. 1 et seq.); the...

5 CFR 179.202 - Scope.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... Federal Employees Health Benefits Act (74 Stat. 849), the Panama Canal Construction Annuity Act and the... debts or claims arising under the Internal Revenue Code of 1954, as amended (26 U.S.C. 1 et seq.); the...

5 CFR 179.202 - Scope.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... Federal Employees Health Benefits Act (74 Stat. 849), the Panama Canal Construction Annuity Act and the... debts or claims arising under the Internal Revenue Code of 1954, as amended (26 U.S.C. 1 et seq.); the...

5 CFR 179.202 - Scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... Federal Employees Health Benefits Act (74 Stat. 849), the Panama Canal Construction Annuity Act and the... debts or claims arising under the Internal Revenue Code of 1954, as amended (26 U.S.C. 1 et seq.); the...

26 CFR 148.1-5 - Constructive sale price.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of articles listed in Chapter 32 of the Internal Revenue Code (other than combinations) that embraces... section. For the rule applicable to combinations of two or more articles, see subdivision (iv) of this..., perforating, cutting, and dating machines, and other check protector machine devices; (o) Taxable cash...

26 CFR 148.1-5 - Constructive sale price.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of articles listed in Chapter 32 of the Internal Revenue Code (other than combinations) that embraces... section. For the rule applicable to combinations of two or more articles, see subdivision (iv) of this..., perforating, cutting, and dating machines, and other check protector machine devices; (o) Taxable cash...

26 CFR 148.1-5 - Constructive sale price.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of articles listed in Chapter 32 of the Internal Revenue Code (other than combinations) that embraces... section. For the rule applicable to combinations of two or more articles, see subdivision (iv) of this..., perforating, cutting, and dating machines, and other check protector machine devices; (o) Taxable cash...

76 FR 34293 - Proposed Collection; Comment Request for Form 8582

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-13

... 8582, Passive Activity Loss Limitations. DATES: Written comments should be received on or before August... INFORMATION: Title: Passive Activity Loss Limitations. OMB Number: 1545-1008. Form Number: 8582. Abstract: Under Internal Revenue Code section 469, losses from passive activities, to the extent that they exceed...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

78 FR 13758 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-28

... the Internal Revenue Code, a credit for certain new specified plug-in electric drive vehicles. This...: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at... Public: Private Sector: Businesses and other for-profits. Estimated Total Burden Hours: 5,040. OMB Number...

26 CFR 1.821-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits... Internal Revenue Code of 1954, as amended by the Life Insurance Company Tax Act for 1955 (70 Stat. 36...

26 CFR 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... federal tax with respect to a taxpayer, an officer or employee of the Internal Revenue Service willfully..., certified public accountant, enrolled actuary, or any other person permitted to represent the taxpayer... 14321, Mar. 25, 2003] The Tax Court procedure ...

78 FR 28020 - Proposed Collection: Comment Request for Form 2032

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-13

... 2032, Contract Coverage Under Title II of the Social Security Act. DATES: Written comments should be... . SUPPLEMENTARY INFORMATION: Title: Contract Coverage Under Title II of the Social Security Act. OMB Number: 1545... affiliates of American employers are exempt from social security taxes. Under Internal Revenue Code section...

76 FR 65320 - Proposed Collection; Comment Request for Form 4029

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-20

... 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits. DATES... Exemption from Social Security and Medicare Taxes and Waiver of Benefits. OMB Number: 1545-0064. Form Number... exemption from social security and Medicare taxes under Internal Revenue Code sections 1402(g) and 3127. The...

78 FR 75471 - Section 3504 Agent Employment Tax Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care... home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final... amendments to the existing regulatory language designed to update citations and be consistent with the...

To amend the Internal Revenue Code of 1986 to provide tax incentives for small business job creation, and for other purposes.

THOMAS, 111th Congress

Rep. Levin, Sander M. [D-MI-12

2010-06-09

House - 06/17/2010 Pursuant to the provisions of H. Res. 1436, H.R. 5486 is laid on the table. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

76 FR 49537 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-10

... enable taxpayers to take advantage of various benefits provided by OBRA and the Internal Revenue Code... approved collection. Affected Public: Individuals or households and business or other for-profit...) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to...

75 FR 30905 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-02

... enables taxpayers to take advantage of various benefits provided by the Internal Revenue Code. Current.... Affected Public: Individuals or households, business or other for- profit organizations, not-for-profit... techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs...

78 FR 15878 - Taxable Medical Devices; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-13

...--MANUFATURERS AND RETAILERS EXCISE TAXES 0 Paragraph 1. The authority citation for part 48 continues to read in... strips under 21 CFR part 862 (Clinical Chemistry and Clinical Toxicology Devices) and product code NBW... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 48 [TD 9604] RIN 1545-BJ44 Taxable...

42 CFR 460.60 - PACE organizational structure.

Code of Federal Regulations, 2010 CFR

2010-10-01

....60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... 501(c)(3) of the Internal Revenue Code of 1986. The entity may be a corporation, a subsidiary of a... outcomes, and for the implementation, as well as oversight, of the quality assessment and performance...

42 CFR 403.720 - Conditions for coverage.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... of Participation, and Payment § 403.720 Conditions for coverage. Medicare covers services furnished... 501(c)(3) of the Internal Revenue Code of 1986 and is exempt from taxes under section 501(a). (2) Is...

7 CFR 226.19 - Outside-school-hours care center provisions.

Code of Federal Regulations, 2012 CFR

2012-01-01

...; Provided, however, That public and private nonprofit centers shall not be eligible to participate in the...-exempt status under the Internal Revenue Code of 1986. (3) Nonresidential public or private nonprofit... beneficiaries. (6) Each outside-school-hours care center must require key operational staff, as defined by the...

7 CFR 226.19 - Outside-school-hours care center provisions.

Code of Federal Regulations, 2014 CFR

2014-01-01

...; Provided, however, That public and private nonprofit centers shall not be eligible to participate in the...-exempt status under the Internal Revenue Code of 1986. (3) Nonresidential public or private nonprofit... beneficiaries. (6) Each outside-school-hours care center must require key operational staff, as defined by the...

78 FR 10003 - Proposed Collection; Comment Request for Notice 2009-XX (NOT-151370-08)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-12

... comments concerning Notice 2009-XX, Credit for Carbon Dioxide Sequestration under Section 45Q. [email protected] . SUPPLEMENTARY INFORMATION: Title: Credit for Carbon Dioxide Sequestration under Section... carbon dioxide sequestration (CO 2 sequestration credit) under Sec. 45Q of the Internal Revenue Code...

7 CFR 1160.114 - Eligible organization.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 9 2010-01-01 2009-01-01 true Eligible organization. 1160.114 Section 1160.114... Order Definitions § 1160.114 Eligible organization. Eligible organization means an organization eligible... organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3), (5...

A bill to amend the Internal Revenue Code of 1986 to allow taxpayers to designate overpayments of tax as contributions to the homeless veterans assistance fund.

THOMAS, 112th Congress

Sen. Boxer, Barbara [D-CA

2011-11-03

Senate - 06/27/2012 Committee on Veterans' Affairs. Hearings held. Hearings printed: S.Hrg. 112-668. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

28 CFR 32.33 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 28 Judicial Administration 1 2013-07-01 2013-07-01 false Definitions. 32.33 Section 32.33 Judicial... BENEFIT CLAIMS Educational Assistance Benefit Claims § 32.33 Definitions. Application means claim (i.e., a... meaning of the Internal Revenue Code, at 26 U.S.C. 152) on the officer's federal income-tax return (or...

24 CFR 248.420 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Definitions. 248.420 Section 248... OF LOW INCOME HOUSING MORTGAGES Technical Assistance and Capacity Building § 248.420 Definitions...) of the Internal Revenue Code of 1986; (2) Has been in existence for at least two years prior to the...

24 CFR 248.420 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Definitions. 248.420 Section 248... OF LOW INCOME HOUSING MORTGAGES Technical Assistance and Capacity Building § 248.420 Definitions...) of the Internal Revenue Code of 1986; (2) Has been in existence for at least two years prior to the...

24 CFR 248.420 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Definitions. 248.420 Section 248... OF LOW INCOME HOUSING MORTGAGES Technical Assistance and Capacity Building § 248.420 Definitions...) of the Internal Revenue Code of 1986; (2) Has been in existence for at least two years prior to the...

24 CFR 248.420 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Definitions. 248.420 Section 248... OF LOW INCOME HOUSING MORTGAGES Technical Assistance and Capacity Building § 248.420 Definitions...) of the Internal Revenue Code of 1986; (2) Has been in existence for at least two years prior to the...

24 CFR 248.420 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Definitions. 248.420 Section 248... OF LOW INCOME HOUSING MORTGAGES Technical Assistance and Capacity Building § 248.420 Definitions...) of the Internal Revenue Code of 1986; (2) Has been in existence for at least two years prior to the...

75 FR 49026 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-12

... of Certain Natural Resource Recapture Property (Sections 1.1254-1(c)(3) and 1.1254-5(d)(2)). DATES... Certain Natural Resource Recapture Property. OMB Number: 1545-1352. Regulation Project Number: PS-276-76... of natural resource recapture property in accordance with Internal Revenue Code section 1254. Gain is...

77 FR 34461 - Agency Information Collection Activity; Proposed Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-11

... of property under Internal Revenue Code sections 108 and 1017. The regulation affects taxpayers that... is required for a taxpayer to elect to reduce the adjusted bases of depreciable property under section 108(b)(5), to elect to treat section 1221(l) real property as either depreciable property or...

77 FR 52757 - Proposed Information Collection; Historic Preservation Certification Application

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-30

... an applicant to receive substantial Federal tax incentives authorized by Section 47 of the Internal Revenue Code. These incentives include 20% Federal income tax credit for the rehabilitation of historic... owners of historic properties for Federal tax benefits: (a) The historic character of the property, and...

75 FR 8795 - Availability of Records

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

..., electronically stored information, or tangible materials in the possession or control of the subpoenaed party... Savings Plan (TSP), which was established by the Federal Employees' Retirement System Act of 1986 (FERSA... established for private-sector employees under section 401(k) of the Internal Revenue Code (26 U.S.C. 401(k...

7 CFR 56.54 - Charges for continuous grading performed on a nonresident basis.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946 AND THE EGG PRODUCTS.... Internal Revenue Code (26 U.S.C.) for Old Age and Survivor's Benefits under the Social Security System...

To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

THOMAS, 113th Congress

Rep. Boustany, Charles W., Jr. [R-LA-3

2014-09-09

Senate - 09/17/2014 Received in the Senate and Read twice and referred to the Committee on Finance. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

15 CFR Appendix B to Part 30 - AES Filing Codes

Code of Federal Regulations, 2011 CFR

2011-01-01

... exemptions: Currency Airline tickets Bank notes Internal revenue stamps State liquor stamps Advertising...—Trans-Alaska Pipeline Authorization Act C50ENC—Encryption Commodities and Software C51AGR—License Exception Agricultural Commodities C53APP—Adjusted Peak Performance (Computers) C54SS-WRC—Western Red Cedar...

15 CFR Appendix B to Part 30 - AES Filing Codes

Code of Federal Regulations, 2010 CFR

2010-01-01

... exemptions: Currency Airline tickets Bank notes Internal revenue stamps State liquor stamps Advertising...—Trans-Alaska Pipeline Authorization Act C50ENC—Encryption Commodities and Software C51AGR—License Exception Agricultural Commodities C53APP—Adjusted Peak Performance (Computers) C54SS-WRC—Western Red Cedar...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 601.202 - Closing agreements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Closing agreements. 601.202 Section 601.202... STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601.202 Closing agreements. (a) General... fact, shall be final and conclusive. (2) Closing agreements under section 7121 of the Code may relate...

24 CFR 17.100 - Scope.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Scope. 17.100 Section 17.100 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development... to debts arising under the Internal Revenue Code of 1954 (26 U.S.C. 1-9602), the Social Security Act...

26 CFR 31.3231(a)-1 - Who are employers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... insubstantial. (d) The term “employer” does not include any street, interurban, or suburban electric railway... Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) General Provisions § 31.3231(a)-1... connection with— (a) The transportation of passengers or property by railroad, or (b) The receipt, delivery...

To amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

THOMAS, 113th Congress

Rep. Culberson, John Abney [R-TX-7

2014-05-07

House - 07/21/2014 Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 1.368-1 - Purpose and scope of exception of reorganization exchanges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... under the Internal Revenue Code are a continuity of the business enterprise through the issuing... binding on January 28, 1998, and at all times thereafter. The continuity of business enterprise.... (d) Continuity of business enterprise—(1) General rule. Continuity of business enterprise (COBE...

75 FR 5855 - Proposed Collection; Comment Request for Form 6197

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-04

... proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995... 6197, Gas Guzzler Tax. DATES: Written comments should be received on or before April 5, 2010 to be... Guzzler Tax. OMB Number: 1545-0242. Form Number: 6197. Abstract: Internal Revenue Code section 4064...

34 CFR 674.36 - Deferment of repayment-NDSLs made on or after October 1, 1980, but before July 1, 1993.

Code of Federal Regulations, 2010 CFR

2010-07-01

... section 501(c)(3) of the Internal Revenue Code of 1954. (ii) The borrower provides service to low-income... prescribed under section 6 of the Fair Labor Standards Act of 1938 (the Federal minimum wage), except that...

77 FR 61828 - Proposed Collection; Comment Request for Information Collection Tools

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-11

..., and Form 5434-A, Application for Renewal of Enrollment; and Form 8582-CR, Passive Activity Credit...: Passive Activity Credit Limitations. OMB Number: 1545-1034. Form Number: 8582-CR. Abstract: Under Internal Revenue Code section 469, credits from passive activities, to the extent they do not exceed the tax...

78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-22

...This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.

76 FR 49791 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-11

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11601, BB&T Asset Management, Inc. (BB&T AM); and D-11661, Bayer Corporation (Bayer or the Applicant) et al.

Providing for consideration of the bill (H.R. 2553) to amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend the airport improvement program, and for other purposes.

THOMAS, 112th Congress

Rep. Webster, Daniel [R-FL-8

2011-07-19

House - 07/20/2011 On agreeing to the resolution Agreed to by recorded vote: 242 - 178 (Roll no. 609). (All Actions) Tracker: This bill has the status Agreed to in HouseHere are the steps for Status of Legislation:

[Increased revenues from secondary diagnoses : A comparison from dermatology, ophthalmology, and infectious diseases].

PubMed

Blaschke, V; Brauns, B; Khaladj, N; Schmidt, C; Emmert, S

2018-02-27

Hospital revenues generated by diagnosis-related groups (DRGs) are in part dependent on the coding of secondary diagnoses. Therefore, more and more hospitals trust specialized coders with this task, thereby relieving doctors from time-consuming administrative burdens and establishing a highly professionalized coding environment. However, it is vastly unknown if the revenues generated by the coders do indeed exceed their incurred costs. Coding data from the departments of dermatology, ophthalmology, and infectious diseases from Rostock University Hospital from 2007-2016 were analyzed for the effects of secondary diagnoses on the resulting DRG, i. e., hospital charges. Ophthalmological case were highly resistant to the addition of secondary diagnoses. In contrast, adding secondary diagnoses to cases from infectious diseases resulted in 15% higher revenues. Although dermatological and infectious cases share the same sensitivity to secondary diagnoses, higher revenues could only rarely be realized in dermatology, probably owing to a younger, less multimorbid patient population. Except for ophthalmology, trusting specialized coders with clinical coding generates additional revenues through the coding of secondary diagnoses which exceed the costs for employing these coders.

26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Rules § 601.102 Classification of taxes collected by the Internal Revenue Service. (a) Principal... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Classification of taxes collected by the Internal Revenue Service. 601.102 Section 601.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

26 CFR 1.262-1 - Personal, living, and family expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Personal, living, and family expenses. 1.262-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.262-1 Personal, living, and family... expressly provided in chapter 1 of the Code, for personal, living, and family expenses. (b) Examples of...

48 CFR 27.301 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights under Government Contracts 27.301 Definitions. As used... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any nonprofit scientific... process or method; or to operate, in the case of a machine or system; and, in each case, under such...

26 CFR 1.381(d)-1 - Operations loss carryovers of life insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

...)-1 Operations loss carryovers of life insurance companies. For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Operations loss carryovers of life insurance...

26 CFR 1.381(d)-1 - Operations loss carryovers of life insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

...)-1 Operations loss carryovers of life insurance companies. For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Operations loss carryovers of life insurance...

26 CFR 1.381(d)-1 - Operations loss carryovers of life insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

...)-1 Operations loss carryovers of life insurance companies. For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Operations loss carryovers of life insurance...

77 FR 74051 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

..., Public Law 104-13, on or after the date of publication of this notice. DATES: Comments should be received... burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention...: Credit for Federal Tax Paid on Fuels. Form: 4136. Abstract: Internal Revenue Code section 34 allows a...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

26 CFR 1.801-4 - Life insurance reserves.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Life insurance reserves. 1.801-4 Section 1.801-4...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-4 Life insurance reserves. (a) Life insurance reserves defined. For purposes of part I, subchapter L, chapter 1 of the Code, the term life insurance...

17 CFR 141.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Purpose and scope. 141.1 Section 141.1 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION SALARY OFFSET § 141...: (1) The Internal Revenue Code of 1954, as amended, 26 U.S.C. 1 et seq.; (2) The Social Security Act...

78 FR 37277 - Proposed Collection: Comment Request for Form 1099-S

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-20

...: 1099-S. Abstract: Internal Revenue Code section 6045(e) and the regulations there under require persons... displays a valid OMB control number. Books or records relating to a collection of information must be... information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance...

26 CFR 1.368-1 - Purpose and scope of exception of reorganization exchanges.

Code of Federal Regulations, 2011 CFR

2011-04-01

... under the Internal Revenue Code are a continuity of the business enterprise through the issuing... binding on January 28, 1998, and at all times thereafter. The continuity of business enterprise... enterprise and a continuity of interest are not required for the transaction to qualify as a reorganization...

IRS Intermediate Sanctions: How They Will Impact Colleges and Universities.

ERIC Educational Resources Information Center

Cerny, Milton; Livingston, Catherine E.

1999-01-01

Colleges and universities are generally subject to new penalty excise taxes under the Internal Revenue Service (IRS) code on charitable and educational organizations. The law and proposed regulations are explained, with specific attention to how the rules apply to colleges and universities and how these institutions can best protect themselves…

76 FR 36618 - Proposed Collection; Comment Request for Form W-2G

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-22

... Form W-2G, Certain Gambling Winnings. DATES: Written comments should be received on or before August 22... INFORMATION: Title: Certain Gambling Winnings. OMB Number: 1545-0238. Form Number: Form W-2G. Abstract: Internal Revenue Code sections 6041, 3402(q), and 3406 require payers of certain gambling winnings to...

26 CFR 1.274-1 - Disallowance of certain entertainment, gift and travel expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Disallowance of certain entertainment, gift and... certain entertainment, gift and travel expenses. Section 274 disallows in whole, or in part, certain expenditures for entertainment, gifts and travel which would otherwise be allowable under Chapter 1 of the Code...

78 FR 71039 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

...Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

49 CFR 398.1 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 49 Transportation 5 2014-10-01 2014-10-01 false Definitions. 398.1 Section 398.1 Transportation....1 Definitions. (a) Migrant worker. “Migrant worker” means any individual proceeding to or returning... amended (29 U.S.C. 203(f)) or section 3121(g) of the Internal Revenue Code of 1954 (26 U.S.C. 3121(g)). (b...

26 CFR 1.6654-7 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. [T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005] ...

26 CFR 1.6654-7 - Applicability.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. [T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005] ...

20 CFR 404.2040a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 404.2040a Section 404.2040a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 404.2040a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 404.2040a Section 404.2040a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 404.2040a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 404.2040a Section 404.2040a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 416.640a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 416.640a Section 416.640a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 416.640a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 416.640a Section 416.640a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 416.640a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 416.640a Section 416.640a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 404.2040a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 404.2040a Section 404.2040a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

20 CFR 416.640a - Compensation for qualified organizations serving as representative payees.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., charitable or social welfare purposes, which is tax exempt under section 501(c) of the Internal Revenue Code... serving as representative payees. 416.640a Section 416.640a Employees' Benefits SOCIAL SECURITY... responsibilities or whose mission is to carry out income maintenance, social service, or health care-related...

17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income... real estate investment trust under applicable provisions of the Internal Revenue Code as amended shall... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

48 CFR 252.232-7011 - Payments in Support of Emergencies and Contingency Operations.

Code of Federal Regulations, 2011 CFR

2011-10-01

.... Internal Revenue Code. (ix) Electronic funds transfer banking information. (A) The Contractor shall include electronic funds transfer banking information on the invoice only if required elsewhere in this contract. (B) If electronic funds transfer banking information is not required to be on the invoice, in order for...

27 CFR 70.441 - Applicable laws.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Applicable laws. 70.441 Section 70.441 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Cartridges, and Explosives § 70.441 Applicable laws. (a) Chapter 53 of the Internal Revenue Code (26 U.S.C...

77 FR 27281 - Proposed Collection; Comment Request for Form 990 and Schedules

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-09

... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... Internal Revenue Code (except black lung benefit trust or private foundation), and schedules. DATES... Care Act (Affordable Care Act), Public Law 111-148, 124 Stat. 119 (March 23, 2010), included new...

78 FR 70101 - Proposed Collection; Comment Request for Form 3800

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-22

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 3800, General Business Credit. DATES: Written comments should be received on or before January 21, 2014... Business Credit. OMB Number: 1545-0895. Form Number: Form 3800. Abstract: Internal Revenue Code section 38...

26 CFR 1.172-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating loss carryovers...

29 CFR 825.209 - Maintenance of employee benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... maintain the employee's coverage under any group health plan (as defined in the Internal Revenue Code of... of “group health plan” is set forth in § 825.800. For purposes of FMLA, the term “group health plan... not increase in the event the employment relationship terminates. (b) The same group health plan...

26 CFR 400.5-1 - Redemption by United States.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... Section 109 of the Federal Tax Lien Act of 1966 (80 Stat. 1141) amended the Internal Revenue Code of 1954 by adding a new section 7425, relating to the discharge of tax liens, effective after November 2... AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.5-1 Redemption...

26 CFR 400.5-1 - Redemption by United States.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... Section 109 of the Federal Tax Lien Act of 1966 (80 Stat. 1141) amended the Internal Revenue Code of 1954 by adding a new section 7425, relating to the discharge of tax liens, effective after November 2... AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.5-1 Redemption...

26 CFR 1.338-0 - Outline of topics.

Code of Federal Regulations, 2010 CFR

2010-04-01

... contained in the regulations under section 338 as follows: § 1.338-1General principles; status of old target and new target. (a) In general. (1) Deemed transaction. (2) Application of other rules of law. (3) Overview. (b) Treatment of target under other provisions of the Internal Revenue Code. (1) General rule for...

75 FR 74607 - Correction of Administrative Errors

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-01

... established for private-sector employees under section 401(k) of the Internal Revenue Code (26 U.S.C. 401(k... regulation on state, local, and tribal governments and the private sector have been assessed. This regulation... governments, in the aggregate, or by the private sector. Therefore, a statement under section 1532 is not...

78 FR 70631 - Proposed Collection; Comment Request for Form 8867

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-26

.... Abstract: Form 8867 helps preparers meet the due diligence requirements of Internal Revenue Code section... diligence requirements in determining if the taxpayer is eligible for the RIC and the amount of the credit... due diligence requirements. Current Actions: There are no changes being made to the form at this time...

27 CFR 70.501 - Meaning of terms.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... District director of customs. The district director of customs at a headquarters port of the district....; and the port director at a port not designated as a headquarters port. I.R.C. Internal Revenue Code of..., estate, partnership, association, company, or corporation. Tax. Any tax imposed by 26 U.S.C. 5001-5066...

Income Tax Tips

ERIC Educational Resources Information Center

Brown, Darryl Lee

2006-01-01

Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

31 CFR 346.13 - Taxation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

31 CFR 341.13 - Taxation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

78 FR 28703 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-15

..., Requirements For Investments to Qualify Under Section 936(d)(4) As Investments in Qualified Caribbean Basin... Investments to Qualify Under Section 936(d)(4) As Investments in Qualified Carribean Basin Countries. OMB... requirements that must be met for an investment to qualify under Internal Revenue code section 936(d)(4) as an...

75 FR 51713 - Regulations Governing Practice Before the Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-23

... likely respondents and record keepers are individuals and businesses. Estimated total annual... 6694(a) of the Code made by the Small Business and Work Opportunity Tax Act of 2007, Public Law 110-28... Form 1040 series returns, while another examination will cover wage and small business income Form 1040...

75 FR 18472 - Cooperative Conservation Partnership Initiative

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-12

... machine harvested. The crop may be grasses, legumes, or a combination of both. Indian land is an inclusive... in clause (i), (ii), (iii), or (iv) of section 170(h)(4)(A) of the Internal Revenue Code of 1986; is... the historic climax plant community is predominantly grasses, grass-like plants, forbs, or shrubs and...

A bill to amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

THOMAS, 113th Congress

Sen. Cruz, Ted [R-TX

2014-02-27

Senate - 03/03/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 311. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

42 CFR 457.480 - Preexisting condition exclusions and relation to other laws.

Code of Federal Regulations, 2012 CFR

2012-10-01

... the Internal Revenue Code of 1986. (3) Mental Health Parity Act (MHPA). Health benefits coverage under... 1996 regarding parity in the application of annual and lifetime dollar limits to mental health benefits... 42 Public Health 4 2012-10-01 2012-10-01 false Preexisting condition exclusions and relation to...

78 FR 24804 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-26

... is needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating..., Public Law 104-13, on or after the date of publication of this notice. DATES: Comments should be received... Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except...

How to establish, maintain and use timber depletion accounts

Treesearch

William C. Siegel

2001-01-01

Section 1221 of the Internal Revenue Code defines capital expenditures. In general, these are amounts spent to acquire real estate or equipment, or to make improvements that increase the value of real estate or equipment already owned. Forestry examples include land, buildings, standing timber, reforestation costs, and tractors and trucks. Property owners who incur...

41 CFR 105-55.018 - Exemptions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... under, the Internal Revenue Code of 1986, as amended (26 U.S.C. 1 et seq.); the Social Security Act (42... arising from the audit of transportation accounts pursuant to 31 U.S.C. 3726 will be determined, collected.... 3726 (see 41 CFR part 101-41, administered by the Director, Office of Transportation Audits) and are...

41 CFR 105-55.018 - Exemptions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... under, the Internal Revenue Code of 1986, as amended (26 U.S.C. 1 et seq.); the Social Security Act (42... arising from the audit of transportation accounts pursuant to 31 U.S.C. 3726 will be determined, collected.... 3726 (see 41 CFR part 101-41, administered by the Director, Office of Transportation Audits) and are...

12 CFR 221.119 - Applicability of plan-lender provisions to financing of stock options and stock purchase rights...

Code of Federal Regulations, 2010 CFR

2010-01-01

... experience that in some nonqualified plans, particularly stock purchase plans, the credit arrangement is... financing of stock options and stock purchase rights qualified or restricted under Internal Revenue Code... PURCHASING OR CARRYING MARGIN STOCK (REGULATION U) Interpretations § 221.119 Applicability of plan-lender...

75 FR 34388 - Employee Contribution Elections and Contribution Allocations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-17

...-sector employees under section 401(k) of the Internal Revenue Code (26 U.S.C. 401(k)). On June 22, 2009... made under the automatic enrollment program (adjusted for allocable gains and losses through the date... employee contributions (adjusted for allocable gains and losses). (3) Processing of refunds will be subject...

78 FR 65042 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-30

... obligations properly report income and gain on such obligations. The people reporting will be institutions... of Subchapter K for Producers of Natural Gas. Abstract: This regulation contains certain requirements... elect out of subchapter K of chapter 1 of the Internal Revenue Code. Under section 1.761-2(d)(5)(i), gas...

The Deductibility of Work-Related Higher Education Costs: The Saga Continues

ERIC Educational Resources Information Center

Segal, Mark A.; Bird, Bruce M.

2011-01-01

Whether a taxpayer's work-related higher education costs are deductible under IRC (Internal Revenue Code) Section 162 is an issue highly dependent upon facts and circumstances. The regulations pursuant to IRC Section 162 and the emergence of case law on this topic constitute important elements to consider in making this determination.

31 CFR 341.13 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

31 CFR 346.13 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

48 CFR 9.108-2 - Relationship with the Internal Revenue Code and Treasury regulations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... System FEDERAL ACQUISITION REGULATION ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS Responsible... corporation is treated as an inverted domestic corporation for U.S. Federal income tax purposes, rather than... corporation for U.S. Federal income tax purposes, is also treated as one for purposes of this section. (c) A...

77 FR 19345 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-30

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11582, South Plains Financial, Inc. Employee Stock Ownership Plan (the Plan or the Applicant); and D-11668, TIB Financial Corp. Employee Stock Ownership Plan with 401(k) Provisions (the Plan).

76 FR 59434 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-26

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D- 11676 The Kemper Corporation Pension Plan (the Plan); L-11618 Oregon- Washington Carpenters Employers Apprenticeship and Training Trust Fund (the Plan); and L-11647 R+L Carriers Shared Services, LLC

26 CFR 801.7 - Examples.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Examples. 801.7 Section 801.7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE § 801.7...

78 FR 53504 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2007-37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Gerald J. Shields at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC...

Corporations now included under Section 189

DOE Office of Scientific and Technical Information (OSTI.GOV)

Arlinghaus, B.P.; Anderson, D.T.

1983-12-01

This article examines some of the issues, including the ''real property'' question, that corporations may encounter in implementing the provisions of Code Section 189 and its regulations. The extension of 189 to regular corporations represents a significant change in congressional intent, since it was originally enacted as a reform measure and is now primarily a provision to raise revenue at a time when Congress is facing a large dificit. Code Section 189 was conceived and enacted in haste, however, and this expansion will undoubtedly have an adverse impact on capital investment at a time when stimulation is needed for themore » economy as a whole. The workload of the courts and the Internal Revenue Service will certainly increase. Careful drafting of the regulations could anticipate potential issues and clarify them in the drafting stage. The meaning of real property, capitalization rate, capitalization period, and self-constructed assets all need to be carefully addressed. 18 references.« less

26 CFR 1.1402(c)-3 - Employees.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Contributions Act (Chapter 21 of the Internal Revenue Code) does not constitute a trade or business within the... or business within the meaning of section 1402(c) and § 1.1402(c)-1. (As to when an individual is an... individual who has attained the age of 18 constitutes a trade or business for purposes of the tax on self...

26 CFR 1.1402(c)-3 - Employees.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Contributions Act (Chapter 21 of the Internal Revenue Code) does not constitute a trade or business within the... or business within the meaning of section 1402(c) and § 1.1402(c)-1. (As to when an individual is an... individual who has attained the age of 18 constitutes a trade or business for purposes of the tax on self...

26 CFR 1.1402(c)-3 - Employees.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Contributions Act (Chapter 21 of the Internal Revenue Code) does not constitute a trade or business within the... or business within the meaning of section 1402(c) and § 1.1402(c)-1. (As to when an individual is an... individual who has attained the age of 18 constitutes a trade or business for purposes of the tax on self...

26 CFR 1.959-4 - Distributions to United States persons not counting as dividends.

Code of Federal Regulations, 2010 CFR

2010-04-01

... normal taxes and surtaxes) of subtitle A (relating to income taxes) of the Code as a distribution which... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Distributions to United States persons not... Distributions to United States persons not counting as dividends. Except as provided in section 960(a)(3) and...

26 CFR 53.4941(b)-1 - Imposition of additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of additional taxes. 53.4941(b)-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(b)-1 Imposition of additional taxes. (a) Tax on self-dealer. Section 4941(b)(1) of the Code imposes an excise tax...

20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exclude for the 9 months following the month of receipt the following funds received on or after March 2...); or (3) Any payment of a refundable credit pursuant to section 24 of the Internal Revenue Code... before March 2, 2004, we will exclude for the month following the month of receipt the unspent portion of...

26 CFR 48.4223-1 - Special rules relating to further manufacture.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rules relating to further manufacture.... § 48.4223-1 Special rules relating to further manufacture. (a) Purchasing manufacturer to be treated as... resold tax free under section 4221(a)(1) of the Code for use by it in further manufacture shall be...

26 CFR 1.804-4 - Investment yield of a life insurance company.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Investment yield of a life insurance company. 1... insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield means gross... deduction of investment expenses by a life insurance company in determining investment yield. “Investment...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is applicable... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat... 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 3 of...

26 CFR 1.804-4 - Investment yield of a life insurance company.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Investment yield of a life insurance company. 1... insurance company. (a) Investment yield defined. Section 804(c) defines the term “investment yield” of a life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield...

26 CFR 1.804-4 - Investment yield of a life insurance company.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Investment yield of a life insurance company. 1... insurance company. (a) Investment yield defined. Section 804(c) defines the term “investment yield” of a life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield...

26 CFR 1.381(d)-1 - Operations loss carryovers of life insurance companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... loss carryovers of life insurance companies. For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812(f) and § 1.812-7... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Operations loss carryovers of life insurance...

26 CFR 1.804-4 - Investment yield of a life insurance company.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Investment yield of a life insurance company. 1... insurance company. (a) Investment yield defined. Section 804(c) defines the term “investment yield” of a life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield...

77 FR 64033 - Discharge of Liens; Redemption by United States

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-18

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 Discharge of Liens; Redemption by United States CFR Correction In Title 26 of the Code of Federal Regulations, Parts 300 to 499, revised as of April 1, 2012, on page 563, in Sec. 301.7425-4, in paragraph (b)(5) Example 1, at the end of...

26 CFR 1.804-4 - Investment yield of a life insurance company.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Investment yield of a life insurance company. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.804-4 Investment yield of a life... life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield...

26 CFR 1.381(d)-1 - Operations loss carryovers of life insurance companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Operations loss carryovers of life insurance... loss carryovers of life insurance companies. For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812(f) and § 1.812-7...

26 CFR 1.801-4 - Life insurance reserves.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Life insurance reserves. 1.801-4 Section 1.801-4...) INCOME TAXES Life Insurance Companies § 1.801-4 Life insurance reserves. (a) Life insurance reserves defined. For purposes of part I, subchapter L, chapter 1 of the Code, the term life insurance reserves (as...

26 CFR 48.4217-1 - Lease considered as sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Lease considered as sale. 48.4217-1 Section 48... Taxes § 48.4217-1 Lease considered as sale. For purposes of Chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale of the article. The term...

26 CFR 48.4217-1 - Lease considered as sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... Taxes § 48.4217-1 Lease considered as sale. For purposes of Chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale of the article. The term...

12 CFR 608.836 - Applicability of regulations.

Code of Federal Regulations, 2011 CFR

2011-01-01

... OWED THE UNITED STATES Offset Against Salary § 608.836 Applicability of regulations. (a) These...: (1) Debts or claims rising under the Internal Revenue Code of 1986, as amended (26 U.S.C. 1 et seq.); the Social Security Act (42 U.S.C. 301 et seq.); the tariff laws of the United States; or to any case...

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

THOMAS, 113th Congress

Rep. Boustany, Charles W., Jr. [R-LA-3

2014-09-09

Senate - 09/17/2014 Received in the Senate and Read twice and referred to the Committee on Finance. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

26 CFR 1.614-1 - Definition of property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Definition of property. 1.614-1 Section 1.614-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.614-1 Definition of property. (a) General rule. (1) For purposes of subtitle A of the Code, in the case of mines, wells, and other natural deposits, the term...

26 CFR 1.614-1 - Definition of property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Definition of property. 1.614-1 Section 1.614-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.614-1 Definition of property. (a) General rule. (1) For purposes of subtitle A of the Code, in the case of mines, wells, and other natural deposits, the term...

26 CFR 1.614-1 - Definition of property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Definition of property. 1.614-1 Section 1.614-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.614-1 Definition of property. (a) General rule. (1) For purposes of subtitle A of the Code, in the case of mines, wells, and other natural deposits, the term...

26 CFR 1.614-1 - Definition of property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Definition of property. 1.614-1 Section 1.614-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.614-1 Definition of property. (a) General rule. (1) For purposes of subtitle A of the Code, in the case of mines, wells, and other natural deposits, the term...

26 CFR 1.614-1 - Definition of property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of property. 1.614-1 Section 1.614-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.614-1 Definition of property. (a) General rule. (1) For purposes of subtitle A of the Code, in the case of mines, wells, and other natural deposits, the term...

To amend the Internal Revenue Code of 1986 to extend for one year the deduction for mortgage insurance premiums.

THOMAS, 113th Congress

Rep. Grayson, Alan [D-FL-9

2014-01-28

House - 01/28/2014 Referred to the House Committee on Ways and Means. (All Actions) Notes: For further action, see H.R.5771, which became Public Law 113-295 on 12/19/2014. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Political Activities of Colleges and Universities: Some Policy and Legal Implications.

ERIC Educational Resources Information Center

Bork, Robert H.; And Others

The relationship of tax law and the politicization of the university is discussed in an effort to make university personnel aware of possible legal penalties involved in political action. The effect of political activities on university tax exemption is reviewed in relation to the policy section of Section 510 (3) of the Internal Revenue Code,…

77 FR 6504 - Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-08

... one of the following methods: Mail: Office of General Counsel, Attn: Thomas Emswiler, Federal... from, a Roth TSP balance. The tax treatment of a contribution to, or distribution from, a Roth TSP balance is governed by section 402A of the Internal Revenue Code. Types of TSP Accounts and Balances The...

Tax treatment of government cost-share payments

Treesearch

William C. Siegel

2005-01-01

Woodland owners who receive a cost-share payment from a federal or state government program generally must report the payment as part of their gross income. However, under the provisions of Section 126 of the internal Revenue Code, the recipients can then choose to exclude from their income all or part of such payments that meet two requirements.

78 FR 18235 - Unified Rule for Loss on Subsidiary Stock

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-26

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Unified Rule for Loss on Subsidiary Stock CFR Correction 0 In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.1401 to...) Example 6 (ii)(D)(3), reinstate the following sentence: Sec. 1.1502-36 Unified loss rule. * * * * * (d...

Bookkeeping and Accounting: The "Time" Approach to Teaching Accounting

ERIC Educational Resources Information Center

Mallue, Henry E., Jr.

1977-01-01

Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

45 CFR 608.2 - Collection, compromise, and use of consumer reporting agencies.

Code of Federal Regulations, 2012 CFR

2012-10-01

... responsibilities, shall try to collect claims of the United States Government for money or property arising out of...) When trying to collect a claim of the Government (except for claims under the Internal Revenue Code of...), the right of administrative review to be provided to the individual shall be consistent with the...

45 CFR 608.2 - Collection, compromise, and use of consumer reporting agencies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... responsibilities, shall try to collect claims of the United States Government for money or property arising out of...) When trying to collect a claim of the Government (except for claims under the Internal Revenue Code of...), the right of administrative review to be provided to the individual shall be consistent with the...

45 CFR 608.2 - Collection, compromise, and use of consumer reporting agencies.

Code of Federal Regulations, 2013 CFR

2013-10-01

... responsibilities, shall try to collect claims of the United States Government for money or property arising out of...) When trying to collect a claim of the Government (except for claims under the Internal Revenue Code of...), the right of administrative review to be provided to the individual shall be consistent with the...

45 CFR 608.2 - Collection, compromise, and use of consumer reporting agencies.

Code of Federal Regulations, 2014 CFR

2014-10-01

... responsibilities, shall try to collect claims of the United States Government for money or property arising out of...) When trying to collect a claim of the Government (except for claims under the Internal Revenue Code of...), the right of administrative review to be provided to the individual shall be consistent with the...

45 CFR 608.2 - Collection, compromise, and use of consumer reporting agencies.

Code of Federal Regulations, 2011 CFR

2011-10-01

... responsibilities, shall try to collect claims of the United States Government for money or property arising out of...) When trying to collect a claim of the Government (except for claims under the Internal Revenue Code of...), the right of administrative review to be provided to the individual shall be consistent with the...

A bill to amend the Internal Revenue Code of 1986 with respect to the proper tax treatment of certain indebtedness discharged in 2009 or 2010, and for other purposes.

THOMAS, 111th Congress

Sen. Ensign, John [R-NV

2009-01-06

Senate - 01/07/2009 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 11. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

76 FR 52259 - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-22

... principal author of these regulations is Nathan Rosen of the Office of Associate Chief Counsel (Procedure... with a 30-day letter that proposes to disallow the charitable contribution deduction resulting in a... contribution was paid during the tax year. Therefore, this deduction is not allowable.'' The information in the...

75 FR 15772 - Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

... DEPARTMENT OF THE TREASURY Feasibility of Including a Volunteer Requirement for Receipt of Federal... Internal Revenue Code. Taxpayers may claim a lifetime learning credit for 20 percent of up to $10,000 of expenses for tuition and required fees per taxpayer for a maximum credit of $2,000. The lifetime learning...

78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-26

... the community health needs assessment (CHNA) requirements for any taxable year. DATES: This correction... the reporting of the excise tax under section 4959 of the Internal Revenue Code. Need for Correction... misleading and are in need of clarification. Correction of Publication Accordingly, the final and temporary...

49 CFR 383.5 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... as defined in 26 U.S.C. 5052(a), of the Internal Revenue Code of 1954, (b) wine of not less than one-half of one per centum of alcohol by volume, or (c) distilled spirits as defined in section 5002(a)(8...,001 pounds or more), whichever is greater; or (3) Is designed to transport 16 or more passengers...

49 CFR 383.5 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-10-01

... as defined in 26 U.S.C. 5052(a), of the Internal Revenue Code of 1954, (b) wine of not less than one-half of one per centum of alcohol by volume, or (c) distilled spirits as defined in section 5002(a)(8...,001 pounds or more), whichever is greater; or (3) Is designed to transport 16 or more passengers...

49 CFR 383.5 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-10-01

... as defined in 26 U.S.C. 5052(a), of the Internal Revenue Code of 1954, (b) wine of not less than one-half of one per centum of alcohol by volume, or (c) distilled spirits as defined in section 5002(a)(8...,001 pounds or more), whichever is greater; or (3) Is designed to transport 16 or more passengers...

75 FR 38180 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-01

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... tax-exempt status under section 501(e) of the Internal Revenue Code. Such an organization must keep records in order to show its cooperative nature and to establish compliance with other requirements in...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

27 CFR 70.97 - Failure to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to pay tax. 70.97... § 70.97 Failure to pay tax. (a) Negligence—(1) General. If any part of any underpayment (as defined in... section 6651 of the Internal Revenue Code (relating to failure to file such return or pay tax) shall be...

76 FR 59187 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-23

... proposed regulations also provide that no gain or loss is recognized by a partnership on the transfer or... TRUIRJCA amend Sec. 168(k)(2) of the Internal Revenue Code by extending the placed-in-service date for... TRUIRJCA amends Sec. 168(k) by adding Sec. 168(k)(5) that temporarily allows a 100-percent additional first...

26 CFR 31.6071(a)-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this... TAX AT SOURCE Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6071(a)-1 Time for filing returns and other...

26 CFR 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Section 301.6021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION...