Sample records for revenue code section

  1. 75 FR 33992 - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code AGENCY.... SUMMARY: This document contains final regulations under section 6404(g)(2)(E) of the Internal Revenue Code... Procedure and Administration Regulations (26 CFR part 301) by adding rules under section 6404(g) relating to...

  2. 76 FR 37034 - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) AGENCY... remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). The proposed regulations clarify... stock options, it is intended that the directors may retain discretion as to the exact number of options...

  3. 26 CFR 1.614-4 - Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Treatment under the Internal Revenue Code of 1939..., in the case of oil and gas wells. 1.614-4 Section 1.614-4 Internal Revenue INTERNAL REVENUE SERVICE....614-4 Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral...

  4. 26 CFR 31.3121(k)-3 - Request for coverage of individual employed by exempt organization before August 1, 1956.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... exempt organization before August 1, 1956. 31.3121(k)-3 Section 31.3121(k)-3 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-3 Request for coverage of... section 3121(k), or under section 1426(l) of the Internal Revenue Code of 1939, may request after July 31...

  5. 26 CFR 31.3121(k)-3 - Request for coverage of individual employed by exempt organization before August 1, 1956.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... exempt organization before August 1, 1956. 31.3121(k)-3 Section 31.3121(k)-3 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-3 Request for coverage of... section 3121(k), or under section 1426(l) of the Internal Revenue Code of 1939, may request after July 31...

  6. 26 CFR 31.3121(k)-3 - Request for coverage of individual employed by exempt organization before August 1, 1956.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... exempt organization before August 1, 1956. 31.3121(k)-3 Section 31.3121(k)-3 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-3 Request for coverage of... section 3121(k), or under section 1426(l) of the Internal Revenue Code of 1939, may request after July 31...

  7. 26 CFR 31.3121(k)-3 - Request for coverage of individual employed by exempt organization before August 1, 1956.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exempt organization before August 1, 1956. 31.3121(k)-3 Section 31.3121(k)-3 Internal Revenue INTERNAL... (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-3 Request for coverage of... section 3121(k), or under section 1426(l) of the Internal Revenue Code of 1939, may request after July 31...

  8. 76 FR 60373 - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9545] RIN 1545-BG75 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Correction In rule document number 2011-21164 beginning on page 52259 through 52263 in the issue of August 22, 2011...

  9. 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...

  10. 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...

  11. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... inquiries and examinations. 301.7611-1 Section 301.7611-1 Internal Revenue INTERNAL REVENUE SERVICE... 4958 19 Church Tax Inquiry Q-1: When may the Internal Revenue Service begin an inquiry of a church's tax liability? A-1: Under section 7611 of the Internal Revenue Code, the Internal Revenue Service may...

  12. 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...

  13. 26 CFR 1.997-1 - Special rules for subchapter C of the Code.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special rules for subchapter C of the Code. 1.997-1 Section 1.997-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.997-1 Special rules for...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 26 CFR 1.1445-2 - Situations in which withholding is not required under section 1445(a).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue Code and Income Tax Regulations); 2. [Name of transferor] is not a disregarded entity as defined... Revenue Service when requested in accordance with the requirements of section 6001 and regulations... established securities market. This exemption shall apply if the disposition is incident to an initial public...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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 ...

  3. 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.

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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)

  14. 26 CFR 1.833-1 - Medical Loss Ratio under section 833(c)(5).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section provides definitions that apply for purposes of section 833(c)(5) and this section. Paragraph (c...) Definitions. The following definitions apply for purposes of section 833(c)(5) and this section. (1... Code and the regulations issued under that section (see 45 CFR 158.140). (2) Total premium revenue. The...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. 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...

  7. 26 CFR 1.962-3 - Treatment of actual distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... classified under § 1.959-3 and this section for purposes of section 962(d) as follows: Classification of... purposes of a section 959(c) amount and year classification under paragraph (b) of § 1.959-3, a... Revenue Code. The application of this subparagraph may be illustrated by the following example: Example...

  8. 26 CFR 1.962-3 - Treatment of actual distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... classified under § 1.959-3 and this section for purposes of section 962(d) as follows: Classification of... purposes of a section 959(c) amount and year classification under paragraph (b) of § 1.959-3, a... Revenue Code. The application of this subparagraph may be illustrated by the following example: Example...

  9. 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...

  10. 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...

  11. 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)

  12. 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...

  13. 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, ...

  14. 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...

  15. 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...

  16. 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...

  17. 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)

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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, ...

  15. 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, ...

  16. 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...

  17. 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...

  18. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. 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...

  4. 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...

  5. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

  6. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

  7. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  8. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  9. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  10. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

  11. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

  12. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

  13. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

  14. 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:

  15. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 6653(b). See section 6653(d) of the Internal Revenue Code. (26 U.S.C. 6651) [T.D. ATF-251, 52 FR..., wines and beer; (iii) Title 26 U.S.C. 52, relating to tobacco products, and cigarette papers and tubes... this section, which is not so shown (including an assessment made pursuant to 26 U.S.C. 6213(b)) within...

  16. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 6653(b). See section 6653(d) of the Internal Revenue Code. (26 U.S.C. 6651) [T.D. ATF-251, 52 FR..., wines and beer; (iii) Title 26 U.S.C. 52, relating to tobacco products, and cigarette papers and tubes... this section, which is not so shown (including an assessment made pursuant to 26 U.S.C. 6213(b)) within...

  17. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 6653(b). See section 6653(d) of the Internal Revenue Code. (26 U.S.C. 6651) [T.D. ATF-251, 52 FR..., wines and beer; (iii) Title 26 U.S.C. 52, relating to tobacco products, and cigarette papers and tubes... this section, which is not so shown (including an assessment made pursuant to 26 U.S.C. 6213(b)) within...

  18. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 6653(b). See section 6653(d) of the Internal Revenue Code. (26 U.S.C. 6651) [T.D. ATF-251, 52 FR..., wines and beer; (iii) Title 26 U.S.C. 52, relating to tobacco products, and cigarette papers and tubes... this section, which is not so shown (including an assessment made pursuant to 26 U.S.C. 6213(b)) within...

  19. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 6653(b). See section 6653(d) of the Internal Revenue Code. (26 U.S.C. 6651) [T.D. ATF-251, 52 FR..., wines and beer; (iii) Title 26 U.S.C. 52, relating to tobacco products, and cigarette papers and tubes... this section, which is not so shown (including an assessment made pursuant to 26 U.S.C. 6213(b)) within...

  20. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86... section 491(a) of the Tax Reform Act of 1984 (TRA '84). (b) Individual retirement plan. An individual... section 491(b) of the Tax Reform Act of 1984 (TRA '84). (c) Other distributions. (1) Distributions under...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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,…

  9. 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...

  10. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  11. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  12. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  13. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  14. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  15. 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...

  16. 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...

  17. [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.

  18. 76 FR 63574 - Tax Return Preparer Penalties Under Section 6695; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ...This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section.

  19. 26 CFR 1.802-2 - Taxable years affected.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

  20. 26 CFR 1.802-2 - Taxable years affected.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

  1. 26 CFR 1.802-2 - Taxable years affected.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

  2. 26 CFR 1.802-2 - Taxable years affected.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

  3. Employer Education Assistance: A Brief Discussion of Current Legislation and Issues. CRS Report for Congress.

    ERIC Educational Resources Information Center

    Lyke, Robert F.

    An Internal Revenue Code provision (section 127) that allows taxpayers to exclude from gross income the amounts their employer paid for their education expired at the end of 1987. Several bills have been introduced in the 100th Congress to reauthorize section 127. Without the exclusion, individuals may have to pay taxes on such assistance unless…

  4. 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

  5. 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...

  6. 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…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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.…

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 76 FR 69172 - Determination of Governmental Plan Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-08

    ...The Treasury Department and IRS anticipate issuing regulations under section 414(d) of the Internal Revenue Code (Code) to define the term ``governmental plan.'' This document describes the rules that the Treasury Department and IRS are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) and contains an appendix that includes a draft notice of proposed rulemaking on which the Treasury Department and IRS invite comments from the public. This document applies to sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans.

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 37 CFR 1.27 - Definition of small entities and establishing status as a small entity to permit payment of small...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... are required; fraud on the Office. 1.27 Section 1.27 Patents, Trademarks, and Copyrights UNITED STATES... and notification of loss of entitlement to small entity status are required; fraud on the Office. (a... country; (B) An organization of the type described in section 501(c)(3) of the Internal Revenue Code of...

  6. 26 CFR 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rules of section 168(f)(8) of the Internal Revenue Code of 1954 as in effect before the enactment of... the ADR Class for Manufacture of Primary Ferrous Metals). Q-17: Where a qualified mass commuting... section 208(d)(5) special rule for mass commuting vehicles, which provision will control? A-17: The...

  7. 26 CFR 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... rules of section 168(f)(8) of the Internal Revenue Code of 1954 as in effect before the enactment of... the ADR Class for Manufacture of Primary Ferrous Metals). Q-17: Where a qualified mass commuting... section 208(d)(5) special rule for mass commuting vehicles, which provision will control? A-17: The...

  8. 26 CFR 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... rules of section 168(f)(8) of the Internal Revenue Code of 1954 as in effect before the enactment of... the ADR Class for Manufacture of Primary Ferrous Metals). Q-17: Where a qualified mass commuting... section 208(d)(5) special rule for mass commuting vehicles, which provision will control? A-17: The...

  9. 26 CFR 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... rules of section 168(f)(8) of the Internal Revenue Code of 1954 as in effect before the enactment of... the ADR Class for Manufacture of Primary Ferrous Metals). Q-17: Where a qualified mass commuting... section 208(d)(5) special rule for mass commuting vehicles, which provision will control? A-17: The...

  10. 26 CFR 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rules of section 168(f)(8) of the Internal Revenue Code of 1954 as in effect before the enactment of... the ADR Class for Manufacture of Primary Ferrous Metals). Q-17: Where a qualified mass commuting... section 208(d)(5) special rule for mass commuting vehicles, which provision will control? A-17: The...

  11. 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 ...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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.

  12. Public Education Finances, 2006

    ERIC Educational Resources Information Center

    US Census Bureau, 2008

    2008-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2006 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  13. Public Education Finances, 2005

    ERIC Educational Resources Information Center

    US Census Bureau, 2007

    2007-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2005 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  14. Public Education Finances, 2008

    ERIC Educational Resources Information Center

    US Census Bureau, 2010

    2010-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2008 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  15. Public Education Finances, 2003

    ERIC Educational Resources Information Center

    US Department of Commerce, 2005

    2005-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2003 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  16. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions for Buildings in 2016 and Later

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

    Deru, Michael; Field-Macumber, Kristin

    This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code (IRC) enacted in Section 1331 of the 2005 Energy Policy Act (EPAct) of 2005, noted in Internal Revenue Service (IRS) Notices 2006-52 (IRS 2006), 2008-40 (IRS 2008) and 2012-26 (IRS 2012), and updated by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning (HVAC); andmore » service hot water (SHW) systems. This document applies to buildings placed in service on or after January 1, 2016.« less

  17. 26 CFR 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... productive use in trade or business or for investment. 1.1033(g)-1 Section 1.1033(g)-1 Internal Revenue... (CONTINUED) Common Nontaxable Exchanges § 1.1033(g)-1 Condemnation of real property held for productive use... treat outdoor advertising displays as real property—(1) In general. Under section 1033(g)(3) of the Code...

  18. 26 CFR 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... productive use in trade or business or for investment. 1.1033(g)-1 Section 1.1033(g)-1 Internal Revenue... (CONTINUED) Common Nontaxable Exchanges § 1.1033(g)-1 Condemnation of real property held for productive use... treat outdoor advertising displays as real property—(1) In general. Under section 1033(g)(3) of the Code...

  19. 26 CFR 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... productive use in trade or business or for investment. 1.1033(g)-1 Section 1.1033(g)-1 Internal Revenue... (CONTINUED) Common Nontaxable Exchanges § 1.1033(g)-1 Condemnation of real property held for productive use... treat outdoor advertising displays as real property—(1) In general. Under section 1033(g)(3) of the Code...

  20. 26 CFR 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... productive use in trade or business or for investment. 1.1033(g)-1 Section 1.1033(g)-1 Internal Revenue... (CONTINUED) Common Nontaxable Exchanges § 1.1033(g)-1 Condemnation of real property held for productive use... treat outdoor advertising displays as real property—(1) In general. Under section 1033(g)(3) of the Code...

  1. Avoiding revenue loss due to 'lesser of' contract clauses.

    PubMed

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

    Finance managers seeking to avoid lost revenue attributable to lesser-of-charge-or-fixed-fee (lesser-of) clauses in their contracts should: Identify payer contracts that contain lesser-of clauses. Prepare lesser-of lost-revenue reports for non-bundled and bundled rates. For claims with covered charges below the bundled rate, identify service codes associated with the greatest proportion of total gross revenue and determine new, higher charge levels for those codes. Establish an approach for setting charges for non-bundled fee schedules to address lost-revenue-related issues. Incorporate changes into overall strategic or hospital zero-based pricing modeling and parameters.

  2. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  3. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  4. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  5. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  6. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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] ...

  3. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; and (D) The quantity of articles held by the dealer as floor stocks on the inventory date. (3) Actual... Revenue Code of 1954 with respect to the articles in my inventory on _____. (Name) By (Signature of... refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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…

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Public Education Finances, 2007

    ERIC Educational Resources Information Center

    US Census Bureau, 2009

    2009-01-01

    Every five years, the U.S. Census Bureau conducts a Census of Government Finance, as authorized by law under Title 13, U.S. Code, Section 182. The 2007 Census, similar to annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and…

  16. 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...

  17. 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...

  18. 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...

  19. Is your hospital's tax-exempt status at risk?

    PubMed

    Ricaud, John S

    2006-06-01

    The IRS has proposed changes to Section 501(c)(3) of the Internal Revenue Code that could affect the tax-exempt status of not-for-profit healthcare organizations. Healthcare financial managers should ensure that their organizations maintain compliance with the tax-exempt requirements and remain above reproach, particularly in the areas of: An organization's intent for public service. Implications of Section 4958 on the organization's tax-exempt status. Political activities. Operating an affiliated business.

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 75 FR 38182 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... Deplete the Ozone Layer and on Products Containing Such Chemicals (Sec. Sec. 52.4682-1(b), 52.4682-2(b....gov . SUPPLEMENTARY INFORMATION: Title: Excise Tax on Chemicals That Deplete the Ozone Layer and on... Revenue Code sections 4681 and 4682 relating to the tax on chemicals that deplete the ozone layer and on...

  1. 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...

  2. 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.

  3. 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"…

  4. 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...

  5. 78 FR 59313 - 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

    ... liable for the excise tax for failure to meet the community health needs assessment requirements for any... Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG-115300-13) contains errors that are misleading and are in need of clarification. Correction to Publication Accordingly...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 26 CFR 301.6867-1 - Presumptions where owner of large amount of cash is not identified.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Revenue Code, relating to abatements, credits, and refunds, and may not institute a suit for refund in... 6532(c), relating to the 9-month statute of limitations for suits under section 7426. In addition, the...) Postage stamps; (F) Traveler's checks in any form; (G) Negotiable instruments (including personal checks...

  12. 26 CFR 301.6867-1 - Presumptions where owner of large amount of cash is not identified.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Code, relating to abatements, credits, and refunds, and may not institute a suit for refund in... 6532(c), relating to the 9-month statute of limitations for suits under section 7426. In addition, the...) Postage stamps; (F) Traveler's checks in any form; (G) Negotiable instruments (including personal checks...

  13. Oversight Hearing on Section 529 College Savings Plans: High Fees, Inadequate Disclosure, Disparate State Tax Treatment, and Questionable Broker Sales Practices. Hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, Second Session (September 30, 2004) S. Hrg. 108-716

    ERIC Educational Resources Information Center

    US Senate, 2004

    2004-01-01

    The Subcommittee conducted an oversight hearing on Section 529 College Savings Plans, State-sponsored investments that are designed to encourage families to save money for their children's college education. Section 529 refers to the Internal Revenue Code section that authorizes and confers special tax treatment on these entities. Section 529…

  14. Information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans. Final regulations.

    PubMed

    2014-03-10

    This document contains final regulations providing guidance toemployers that are subject to the information reporting requirements under section 6056 of the Internal Revenue Code (Code), enacted by the Affordable Care Act (generally employers with at least 50 full-time employees, including full-time equivalent employees). Section 6056 requires those employers to report to the IRS information about the health care coverage, if any, they offered to full-time employees, in order to administer the employer shared responsibility provisions of section 4980H of the Code. Section 6056 also requires those employers to furnish related statements to employees that employees may use to determine whether, for each month of the calendar year, they may claim on their individual tax returns a premium tax credit under section 36B (premium tax credit). The regulations provide for a general reporting method and alternative reporting methods designed to simplify and reduce the cost of reporting for employers subject to the information reporting requirements under section 6056. The regulations affect those employers, employees and other individuals.

  15. Report to the Congress on nonhighway recreational fuel taxes

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

    Yuskavage, R.; Rider, M.

    1994-06-01

    The report on nonhighway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 (to the extent attributable to themore » Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trails or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $63 million and $64 million in fiscal years 1992 and 1993, respectively, or 0.38 percent and 0.36 percent respectively of total Highway Trust Fund revenues.« less

  16. 14 CFR 217.10 - Instructions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and the other pertaining to on-flight markets. For example, the routing (A-B-C-D) consists of three..., Singapore A-3—Airport code Origin A-4—Airport code Destination A-5—Service class (mark an X) F G L P Q By aircraft type— B-1—Aircraft type code B-2—Revenue aircraft departures B-3—Revenue passengers transported B...

  17. 14 CFR 217.10 - Instructions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... and the other pertaining to on-flight markets. For example, the routing (A-B-C-D) consists of three..., Singapore A-3—Airport code Origin A-4—Airport code Destination A-5—Service class (mark an X) F G L P Q By aircraft type— B-1—Aircraft type code B-2—Revenue aircraft departures B-3—Revenue passengers transported B...

  18. 14 CFR 217.10 - Instructions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... and the other pertaining to on-flight markets. For example, the routing (A-B-C-D) consists of three..., Singapore A-3—Airport code Origin A-4—Airport code Destination A-5—Service class (mark an X) F G L P Q By aircraft type— B-1—Aircraft type code B-2—Revenue aircraft departures B-3—Revenue passengers transported B...

  19. 26 CFR 1.167(i)-1 - Depreciation of improvements in the case of mines, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of improvements in the case of... and Corporations § 1.167(i)-1 Depreciation of improvements in the case of mines, etc. Property used in... depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property...

  20. 75 FR 10022 - Proposed Collection; Comment Request for Form 990 and Schedules A and B

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-04

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation...), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust, and Schedule B, Schedule of...

  1. 16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

  2. 16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

  3. 16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

  4. 26 CFR 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... market rules under chapter 1 of the Internal Revenue Code other than section 1296. (i) In general. (ii.... (f) through (i) [Reserved] (j) Effective date. § 1.1291-9 Deemed dividend election. (a) Deemed dividend election. (1) In general. (2) Post-1986 earnings and profits defined. (i) In general. (ii) Pro...

  5. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Scholarship Credit (as described in § 1.25A-3) plus the Lifetime Learning Credit (as described in § 1.25A-4... Internal Revenue Code, see section 26. (b) Coordination of Hope Scholarship Credit and Lifetime Learning... Learning Credit for one or more other students' qualified tuition and related expenses. However, a taxpayer...

  6. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Scholarship Credit (as described in § 1.25A-3) plus the Lifetime Learning Credit (as described in § 1.25A-4... Internal Revenue Code, see section 26. (b) Coordination of Hope Scholarship Credit and Lifetime Learning... Learning Credit for one or more other students' qualified tuition and related expenses. However, a taxpayer...

  7. Paying for College: Prepaid Tuition and College Savings Plans. ERIC Digest.

    ERIC Educational Resources Information Center

    Loane, Shannon

    To cover the costs of college, students and their families are using loans, grants, savings, and, increasingly, a specific type of college savings plan known as a "529." These planned are named after a Section of the Internal Revenue Code that confers tax exemption to qualified state tuition programs. There are two types of 529 plans:…

  8. Shared service alternatives offer flexibility and tax benefits.

    PubMed

    Danehy, L J; Scutt, R C; Stonehill, E

    1985-05-01

    Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.

  9. Transfers of proven oil and gas properties from individuals to controlled corporations

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

    Cash, L.S.; Dickens, T.L.

    1985-12-01

    Code Section 613A(c) (10) sets forth an exception, for transfers by individuals to their controlled corporations, to the general rule of section 613A(c)(9) denying percentage depletion to transferees of proven oil and gas properties. The proposed regulations attempt to provide guidelines to help taxpayers comply, and, although these regulations are not all-inclusive, they should be helpful to taxpayers who must rely on these provisions to prevent the loss of deductions for percentage depletion. Because of some apparent ambiguities in this area of the Internal Revenue Code and Treasury's inability to flesh out these ambiguities in its proposed regulations, affected taxpayersmore » should be cautious. 2 tables.« less

  10. 26 CFR 1.992-1 - Requirements of a DISC.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 7805 of the Internal Revenue Code of 1954 (83 Stat. 613 and 68A Stat. 917; 26 U.S.C. 385 and 7805)) [T... defined in § 1.993-6) for such year must consist of qualified export receipts (as defined in § 1.993-1... adjusted basis (determined under section 1011) of its qualified export assets at the close of such year...

  11. 26 CFR 1.992-1 - Requirements of a DISC.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 7805 of the Internal Revenue Code of 1954 (83 Stat. 613 and 68A Stat. 917; 26 U.S.C. 385 and 7805)) [T... defined in § 1.993-6) for such year must consist of qualified export receipts (as defined in § 1.993-1... adjusted basis (determined under section 1011) of its qualified export assets at the close of such year...

  12. 26 CFR 1.992-1 - Requirements of a DISC.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 7805 of the Internal Revenue Code of 1954 (83 Stat. 613 and 68A Stat. 917; 26 U.S.C. 385 and 7805)) [T... defined in § 1.993-6) for such year must consist of qualified export receipts (as defined in § 1.993-1... adjusted basis (determined under section 1011) of its qualified export assets at the close of such year...

  13. 26 CFR 1.992-1 - Requirements of a DISC.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 7805 of the Internal Revenue Code of 1954 (83 Stat. 613 and 68A Stat. 917; 26 U.S.C. 385 and 7805)) [T... defined in § 1.993-6) for such year must consist of qualified export receipts (as defined in § 1.993-1... adjusted basis (determined under section 1011) of its qualified export assets at the close of such year...

  14. 26 CFR 1.992-1 - Requirements of a DISC.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 7805 of the Internal Revenue Code of 1954 (83 Stat. 613 and 68A Stat. 917; 26 U.S.C. 385 and 7805)) [T... defined in § 1.993-6) for such year must consist of qualified export receipts (as defined in § 1.993-1... adjusted basis (determined under section 1011) of its qualified export assets at the close of such year...

  15. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on any one of the following allegations: (1) The tax liability that gave rise to the lien, plus any... of lien; (2) The tax liability that gave rise to the lien was assessed in violation of the deficiency procedures set forth in section 6213 of the Internal Revenue Code; (3) The tax liability that gave rise to...

  16. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on any one of the following allegations: (1) The tax liability that gave rise to the lien, plus any... of lien; (2) The tax liability that gave rise to the lien was assessed in violation of the deficiency procedures set forth in section 6213 of the Internal Revenue Code; (3) The tax liability that gave rise to...

  17. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  18. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  19. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  20. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 77 FR 24409 - Medicare and Medicaid Programs: Hospital Outpatient Prospective Payment; Ambulatory Surgical...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-24

    ..., specifically revenue codes 790 (Extra-Corp Shock Wave Therapy), 800 (Inpatient Dialysis), 801 (Inpatient... particular, those applied to the CY 2012 conversion factor. Using the corrected revenue code-to-cost center... conversion factor. To view the revised ASC payment rates that result from the revised ASC relative payment...

  7. 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...

  8. 77 FR 68834 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-16

    ...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-11610, UBS Financial Services, Inc. D- 11666, Central Pacific Bank 401(k) Retirement and Savings Plan (the Plan); D-11672, Studley, Inc. Section 401(k) Plan Profit Sharing Plan (the Plan); and D-11724, EquiLend Holdings LLC (EquiLend).

  9. 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...

  10. 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…

  11. 75 FR 19297 - Medical Loss Ratios; Request for Comments Regarding Section 2718 of the Public Health Service Act

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-14

    ...This document is a request for comments regarding Section 2718 of the Public Health Service Act (PHS Act), which was added by Sections 1001 and 10101 of the Patient Protection and Affordable Care Act (PPACA), Public Law 111-148, enacted on March 23, 2010. Section 2718 of the PHS Act, among other provisions, requires health insurance issuers offering individual or group coverage to submit annual reports to the Secretary on the percentages of premiums that the coverage spends on reimbursement for clinical services and activities that improve health care quality, and to provide rebates to enrollees if this spending does not meet minimum standards for a given plan year. Section 1562 of PPACA also added section 715 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 9815 of the Internal Revenue Code of 1986 (the Code). These two sections effectively incorporate by reference section 2718 and other amendments to title XXVII of the PHS Act. The Departments of Health and Human Services (HHS), Labor, and the Treasury (collectively, the Departments) invite public comments in advance of future rulemaking.

  12. 26 CFR 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the taxpayer is changed to a method proper under the accrual method of accounting, then the taxpayer may elect to have such change treated as not a change in method of accounting to which the provisions... recomputed under a proper method of accounting for dealer reserve income for each taxable year to which the...

  13. 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...

  14. Shared responsibility for employers regarding health coverage. Final regulations.

    PubMed

    2014-02-12

    This document contains final regulations providing guidance to employers that are subject to the shared responsibility provisions regarding employee health coverage under section 4980H of the Internal Revenue Code (Code), enacted by the Affordable Care Act. These regulations affect employers referred to as applicable large employers (generally meaning, for each year, employers that had 50 or more full-time employees, including full-time equivalent employees, during the prior year). Generally, under section 4980H an applicable large employer that, for a calendar month, fails to offer to its full-time employees health coverage that is affordable and provides minimum value may be subject to an assessable payment if a full-time employee enrolls for that month in a qualified health plan for which the employee receives a premium tax credit.

  15. 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...

  16. 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.

  17. 77 FR 74583 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-17

    ...)-1T, 1.168(i)-7T, 1.168(i)-8T, 1.263A-1T, and 1.1016-3T, Kathleen Reed or Patrick Clinton, Office... 162, 165, 167,168, 263, 263A, and 1016 of the Internal Revenue Code. The temporary regulations (TD..., 2012. * * * * * 0 Par. 10. Section 1.168(i)-7T is amended by: 0 1. Revising paragraph (e)(1). 0 2...

  18. 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...

  19. Amendments to excepted benefits. Final rules.

    PubMed

    2014-10-01

    This document contains final regulations that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code (the Code), and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act. In addition, eligibility for excepted benefits does not preclude an individual from eligibility for a premium tax credit under section 36B of the Code if an individual chooses to enroll in coverage under a Qualified Health Plan through an Affordable Insurance Exchange. These regulations finalize some but not all of the proposed rules with minor modifications; additional guidance on limited wraparound coverage is forthcoming.

  20. 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...

  1. 78 FR 57685 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-19

    ...This document contains final regulations that provide guidance on the application of sections 162(a) and 263(a) of the Internal Revenue Code (Code) to amounts paid to acquire, produce, or improve tangible property. The final regulations clarify and expand the standards in the current regulations under sections 162(a) and 263(a). These final regulations replace and remove temporary regulations under sections 162(a) and 263(a) and withdraw proposed regulations that cross referenced the text of those temporary regulations. This document also contains final regulations under section 167 regarding accounting for and retirement of depreciable property and final regulations under section 168 regarding accounting for property under the Modified Accelerated Cost Recovery System (MACRS) other than general asset accounts. The final regulations will affect all taxpayers that acquire, produce, or improve tangible property. These final regulations do not finalize or remove the 2011 temporary regulations under section 168 regarding general asset accounts and disposition of property subject to section 168, which are addressed in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

  2. 26 CFR 1.382-5 - Section 382 limitation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Section 382 limitation. 1.382-5 Section 1.382-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-5 Section 382 limitation. (a) Scope. Following an...

  3. 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...

  4. 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...

  5. 26 CFR 1.1016-1 - Adjustments to basis; scope of section.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... to basis; scope of section. Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis; scope of section. 1.1016-1 Section 1.1016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...

  6. 26 CFR 1.1016-1 - Adjustments to basis; scope of section.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of section. Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules relating to the... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Adjustments to basis; scope of section. 1.1016-1 Section 1.1016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...

  7. The IRS looks closely at homes for the aging. Organizations must be prepared to face increased scrutiny on tax-exempt status and financing.

    PubMed

    Peregrine, M W

    1994-06-01

    Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.

  8. 26 CFR 301.7507-2 - Scope of section generally.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Scope of section generally. 301.7507-2 Section 301.7507-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Judicial Proceedings Civil Actions by the United States § 301.7507-2 Scope of section generally. (...

  9. 26 CFR 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Separate application of section 129(d)(8). [Reserved] 1.414(r)-10 Section 1.414(r)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved] ...

  10. 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...

  11. The changing relationship between physicians and hospitals.

    PubMed

    Brockman, R J; Hunt, D M

    1994-01-01

    There is a growing trend towards the unification of the practices of physicians under the umbrella of a hospital or group of hospitals. Prior to entering into such relationships, hospitals must test the relationship to be sure that it will not lead to a violation of the anti-kickback statute or, if the hospital is tax-exempt under section 501(c)(3), the prohibition against private inurement under the Internal Revenue Code. These are complex determinations and competent advice should be sought before entering into such relationships.

  12. Options For General Education To Limit Revenue Disparities. Report To Legislature: As Required By Minnesota Statutes 2003, Section 127A.51.

    ERIC Educational Resources Information Center

    Minnesota State Department of Education, 2004

    2004-01-01

    Minnesota Statutes 2003, Section 127A.51, reads as follows: Section 127A.51 Statewide average revenue. By October 1 of each year the commissioner must estimate the statewide average adjusted general revenue per adjusted marginal cost pupil unit and the disparity in adjusted general revenue among pupils and districts by computing the ratio of the…

  13. 26 CFR 1.48-2 - New section 38 property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true New section 38 property. 1.48-2 Section 1.48-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.48-2 New section 38 property. (a) In...

  14. 26 CFR 1.414(r)-8 - Separate application of section 410(b).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.414(r)-8 Separate application of section 410(b). (a) General rule. If an employer is treated as...

  15. 26 CFR 1.414(r)-8 - Separate application of section 410(b).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.414(r)-8 Separate application of section 410(b). (a) General rule. If an employer is treated as...

  16. 26 CFR 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Separate application of section 129(d)(8). [Reserved] 1.414(r)-10 Section 1.414(r)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved] ...

  17. 26 CFR 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Separate application of section 129(d)(8). [Reserved] 1.414(r)-10 Section 1.414(r)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved] ...

  18. 26 CFR 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Separate application of section 129(d)(8). [Reserved] 1.414(r)-10 Section 1.414(r)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved] ...

  19. 26 CFR 1.414(r)-8 - Separate application of section 410(b).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.414(r)-8 Separate application of section 410(b). (a) General rule. If an employer is treated as...

  20. 26 CFR 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Separate application of section 129(d)(8). [Reserved] 1.414(r)-10 Section 1.414(r)-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.414(r)-10 Separate application of section 129(d)(8). [Reserved] ...

  1. 26 CFR 1.414(r)-8 - Separate application of section 410(b).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... § 1.414(r)-8 Separate application of section 410(b). (a) General rule. If an employer is treated as...

  2. 26 CFR 1.467-5 - Section 467 rental agreements with variable interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Section 467 rental agreements with variable interest. 1.467-5 Section 1.467-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.467-5 Section 467...

  3. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

  4. 26 CFR 301.7430-3 - Administrative proceeding and administrative proceeding date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taken by a taxpayer in response to the Internal Revenue Service's act or failure to act in connection... the Internal Revenue Service's failure to release a lien under section 6325 and to remedy any... proceeding date. 301.7430-3 Section 301.7430-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  5. 39 CFR 3050.25 - Volume and revenue data.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 false Volume and revenue data. 3050.25 Section 3050.25 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.25 Volume and revenue data. (a) The items in paragraphs (b) through (e) of this section shall be provided. (b) The Revenue...

  6. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  7. 26 CFR 301.6501(n)-3 - Certain set-asides described in section 4942(g)(2).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain set-asides described in section 4942(g)(2). 301.6501(n)-3 Section 301.6501(n)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2). Where a...

  8. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If a...

  9. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under âqualified plansâ and section 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity...

  10. 26 CFR 301.6501(n)-3 - Certain set-asides described in section 4942(g)(2).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain set-asides described in section 4942(g)(2). 301.6501(n)-3 Section 301.6501(n)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2). Where a...

  11. 26 CFR 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain contributions to section 501(c)(3) organizations. 301.6501(n)-2 Section 301.6501(n)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations. If a...

  12. Contracting to improve your revenue cycle performance.

    PubMed

    Welter, Terri L; Semko, George A; Miller, Tony; Lauer, Roberta

    2007-09-01

    The following key drivers of commercial contract variability can have a material effect on your hospital's revenue cycle: Claim form variance. Benefit design. Contract complexity. Coding variance. Medical necessity. Precertification/authorization. Claim adjudication/appeal requirements. Additional documentation requirements. Timeliness of payment. Third-party payer activity.

  13. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal Revenue...

  14. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal Revenue...

  15. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal Revenue...

  16. 26 CFR 1.414(r)-8 - Separate application of section 410(b).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-8...

  17. 26 CFR 1.514(c)-2 - Permitted allocations under section 514(c)(9)(E).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Permitted allocations under section 514(c)(9)(E). 1.514(c)-2 Section 1.514(c)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

  18. 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...

  19. 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...

  20. 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...

  1. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Functional Classification-Operating... AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues 3900Transport Revenues. This classification is prescribed for all air carrier groups and shall include all...

  2. Executive pay trends and golden parachute tax: a collision on the horizon.

    PubMed

    Johnson, David G

    2004-01-01

    Ironically, many corporations will likely discover that tying equity-based executive compensation more closely to performance will cost millions of dollars when there is a merger or acquisition. The reason: Internal Revenue Code Section 280G, which is designed to discourage "excess" parachute payments, often assesses a significantly higher toll on performance-based compensation than on time-vested equity payments. There is no magic remedy, but advance planning can often help mitigate the impact. This article describes the dilemma and suggests several approaches to the challenge.

  3. Proposed regs address new hospital tax-exemption requirements.

    PubMed

    Speizman, Richard A; Moore, V A; Mitchell, Alexandra O

    2013-03-01

    Proposed regulations set forth detailed rules for implementing the new tax-exemption requirements of Section 501(r) of the Internal Revenue Code for not-for-profit organizations operating hospital facilities. The proposed regulations provide guidance on the written financial assistance policies (FAPs) that hospital facilities are required to establish. The regulations propose methodologies for determining the amounts that a hospital facility can charge FAP-eligible individuals for emergency and other medically necessary care. They prescribe procedures that hospital facilities would be required to follow before engaging in extraordinary collection actions against an individual.

  4. Minimum essential coverage and other rules regarding the shared responsibility payment for individuals. Final regulations.

    PubMed

    2014-11-26

    This document contains final regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173 (collectively, the Affordable Care Act). These final regulations provide individual taxpayers with guidance under section 5000A of the Internal Revenue Code on the requirement to maintain minimum essential coverage and rules governing certain types of exemptions from that requirement.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 78 FR 61413 - Self-Regulatory Organizations; Chicago Stock Exchange, Inc.; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-03

    ... Change To Adopt a Market Data Revenue Rebates Program September 27, 2013. Pursuant to Section 19(b)(1) of... Fees and Assessments (the ``Fee Schedule'') by adopting Section P to implement the Market Data Revenue... Exchange proposes to amend its Fee Schedule to adopt Section P to implement the Market Data Revenue (``MDR...

  14. 26 CFR 12.9 - Election to postpone determination with respect to the presumption described in section 183(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... small business corporation, shall be subsequently invalidated for all years in the presumption period to... to the presumption described in section 183(d). 12.9 Section 12.9 Internal Revenue INTERNAL REVENUE... UNDER THE REVENUE ACT OF 1971 § 12.9 Election to postpone determination with respect to the presumption...

  15. 75 FR 5851 - Proposed Collection; Comment Request for Revenue Procedure 2010-13

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... comments concerning Revenue Procedure 2010-13, Section 469 Grouping activities. DATES: Written comments... [email protected] . SUPPLEMENTARY INFORMATION: Title: Section 469 Grouping activities. OMB Number... taxpayers to report to the Internal Revenue Service their groupings and regroupings of activities and the...

  16. 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...

  17. 47 CFR 36.213 - Network access services revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network access services revenues. 36.213 Section 36.213 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.213 Network access services revenues. (a) End User Revenue...

  18. 47 CFR 36.213 - Network access services revenues.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network access services revenues. 36.213 Section 36.213 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.213 Network access services revenues. (a) End User Revenue...

  19. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Investment adjustments. 1.1502-32 Section 1.1502-32 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Investment adjustments. (a) In general—(1) Purpose. This section provides rules for adjusting the basis of...

  20. 26 CFR 1.614-0 - Introduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Introduction. 1.614-0 Section 1.614-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.614-0 Introduction. Section 614 relates to the definition of...

  1. 26 CFR 1.614-0 - Introduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Introduction. 1.614-0 Section 1.614-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.614-0 Introduction. Section 614 relates to the definition of...

  2. 78 FR 16914 - Proposed Collection; Comment Request for Revenue Procedure 2010-13

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ... soliciting comments concerning Revenue Procedure 2010-13, Section 469 Grouping activities. DATES: Written... . SUPPLEMENTARY INFORMATION: Title: Section 469 Grouping activities. OMB Number: 1545-2156. Notice Number: Revenue... Service their groupings and regroupings of activities and the addition of specific activities within their...

  3. 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...

  4. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section 481...

  5. 26 CFR 1.803-7 - Taxable years affected.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

  6. 26 CFR 1.803-7 - Taxable years affected.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

  7. 26 CFR 1.803-7 - Taxable years affected.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

  8. 26 CFR 1.803-7 - Taxable years affected.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

  9. 26 CFR 1.414(r)-11 - Definitions and special rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(r)-11 Definitions and special rules. (a) In general. This section contains certain definitions and...

  10. 26 CFR 1.414(r)-11 - Definitions and special rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(r)-11 Definitions and special rules. (a) In general. This section contains certain definitions and...

  11. 26 CFR 1.414(r)-11 - Definitions and special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(r)-11 Definitions and special rules. (a) In general. This section contains certain definitions and...

  12. 26 CFR 1.414(r)-11 - Definitions and special rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(r)-11 Definitions and special rules. (a) In general. This section contains certain definitions and...

  13. 26 CFR 1.383-0 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effective date. 1.383-0 Section 1.383-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.383-0 Effective date. (a) The regulations under section 383 (other...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

Some links on this page may take you to non-federal websites. Their policies may differ from this site.
Top