Assertion: proposed regulation | /r/CapableOf | offer guidance
Facets:
Source sentences:
text: Proposed Regulations may offer guidance for a specific section of the Code, and are useful in determining a taxpayer's liability for the given year, although they have limited precedent value.
text: Proposed regulations that would offer guidance on applying a limitation under IRC Section 432(e)(9)(D)(vii) on a suspension of benefits per § 432(e)(9) for a multiemployer DB pension plan that includes benefits directly attributable to a participant’s service with any employer that has withdrawn from the plan, paid its full withdrawal liability, and, per a collective bargaining agreement, assumed liability for providing benefits to participants and beneficiaries equal to their benefits reduced as a result of the financial status of the plan.