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96 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    l under § 1.461-1(a)(4). 59 Fed. Reg. 34981. OO. S tipulations regarding the 1994 final regulations Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2) of Treas. Reg. § 1.482-1 consists of the following documents”: ● The 1992 notice of proposed rul…
  2. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    … CFR 2590.716-8(b)(2)(ii)(A)( 2), and 45 CFR 149.510(b)(2)(ii)(A)( 2) with three modifications: (1) regarding the information sufficient to identify a plan or issuer, to remove the language “if the plan or issuer is registered under” § 54.9816-9, § 2590.716-9, and § 149.530; (2) to require, when applicable, that the pa…
  3. T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla…
    IRCTreasury DecisionsSep 2, 2003★ strong match
    INCOME TAX REG-133791-02 REG-133791-02 Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
  4. PLR 200820009 — Investment in Contract
    IRCPrivate Letter RulingsMay 16, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200820009 Release Date: 5/16/2008 Index Number: 72.02-00, 72.20-00, 401.0000, 401.06-00, 402.00-00, 403.00-00, 408.06-00, 4973.00-00, 4979.00-00 -------------------------- ------------------------------------------------------------ ------…
  5. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  6. 86 FR 55980 — Requirements Related to Surprise Billing; Part II
    IRCFinal Rules (FR)Oct 7, 2021related by meaning
    and 45 CFR 149.510(c) and currently is not certified by the Departments pursuant to 26 CFR 54.9816-8T(e), 29 CFR 2590.716-8(e), and 45 CFR 149.510(e). If a certified IDR entity's certification has expired or has been revoked as a result of the process described in 26 CFR 54.9816-8T(e)(6), 29 CFR 2590.716-8(e)(6), and 4…
  7. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  8. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026
    ….R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 2026-33 2026-24 I.R.B. 2026-24 1572 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 Proposed Regulations:—Continued Article Issue…
  9. PLR 200814005 — Investment in Contract
    IRCPrivate Letter RulingsApr 4, 2008related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200814005 Release Date: 4/4/2008 Index Numbers: 72.02-00, 848.00-00, 7702.00-00 -------------------------- ------------------------------------------------------------ ------------------ ---------------------------------- -----------------…
  10. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 REG-112829-25 2026-05 I.R.B. 20…
  11. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  12. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  13. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  14. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  15. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022★ strong match
    …ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-121508-18). Individuals who want to testify (by telephone) at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the …
  16. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024
    …33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury Department and the IRS proposed regulations with respect to section 7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 , 2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to petitioners’ supplemental objection, dispu…
  17. PLR 200610016 — Year of Deduction
    IRCPrivate Letter RulingsMar 10, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM November 21, 2005 Third Party Communication: None Date of Communication: Not Applicable Number: 200610016 Release Date: 3/10/2006 Index (UIL) No.: 832.09-00, 404.11-00, 446.04-00 CASE-MIS No.: TAM- 134113-05/CC:FIP:B4 --------------------------------…
  18. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025
    er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the h…
  19. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628006 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ----------------------------- ----------------------- ----------------------------------- --------…
  20. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201909003 Release Date: 3/1/2019 Index Number: 401.06-01, 408.03-00, 691.01-00 -------------------------------- ----------------------------- ------------------------------ --------------------------- -------------------------------------…