T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
d thereby allow plans to continue to provide these notices electronically using electronic systems that satisfy the standards in the 2000 regulations. B. Consumer Consent Method for Providing Applicable Notices.
Ann. 2007-47 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsMay 14, 2007
…th Street Cincinnati, OH 45202 2/1/1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square New York, NY 10004 6/2/1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor New York, NY 10004 6/24/1991
25. Berklee College of Music, Inc. 1140 Boylston Street Boston, MA 02110 5/9/1989
26. Bernard L. Madoff Investment Secu…
Ann. 2006-45 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsJul 31, 2006
…th Street Cincinnati, OH 45202 2/1/1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square New York, NY 10004 6/2/1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor New York, NY 10004 6/24/1991
25. Berklee College of Music, Inc. 1140 Boylston Street Boston, MA 02110 5/9/1989
26. Bernard L. Madoff Investment Secu…
Ann. 2005-59 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsSep 12, 2005
…th Street
Cincinnati, OH 45202 2/1/1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square
New York, NY 10004
6/2/1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor
New York, NY 10004 6/24/1991
25. Berklee College of Music, Inc. 1140 Boylston Street
Boston, MA 02110 5/9/1989
26. Bernard L. Madoff Investment Secu…
Ann. 2004-72 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsOct 12, 2004
…t Cincinnati, OH 45202 February 1, 1989
23. Bear, Stearns & Co., Inc. 5 Hanover Square New York, NY 10004 June 2, 1986
24. Bear, Sterns Securities Corp. 2 Broadway, 12th Floor New York, NY 10004 June 24, 1991
25. Berklee College of Music, Inc. 1140 Boylston Street Boston, MA 02110 May 9, 1989
26. Blunt Ellis & Loewi, I…
Ann. 2003-54 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba… IRCAnnouncementsOct 6, 2003
…t Cincinnati, OH 45202 February 1, 1989
22. Bear, Stearns & Co., Inc. 5 Hanover Square New York, NY 10004 June 2, 1986
23. Bear, Sterns, Securities Corp. 2 Broadway, 12th Floor New York, NY 10004 June 24, 1991
24. Berklee College of Music, Inc. 1140 Boylston Street Boston, MA 02110 May 9, 1989
25. Blunt Ellis & Loewi, …
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
s $12,000 (unrecovered cost of $18,000 divided by the remaining useful life of 18 months as of January 1, 2016, multiplied by 12 full months in 2016). * * * * *
(j)
Effective/applicability dates
—(1)
In general.
Except as provided in paragraphs (j)(2) and (j)(3) of this section, this section applies on or after Decembe…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
tal wages. The regulations apply to all employers and others making supplemental wage payments to employees.
Announcement 2007-22 Announcement 2007-22 This document contains corrections to final regulations (T.D. 9263, 2006-25 I.R.B. 1063) relating to the deductions for income attributable to domestic production activi…
T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… IRCTreasury DecisionsMar 7, 2005related by meaning
news release issued by the Director, International (U.S. Competent Authority), on February 10, 2005, is set forth.
ADMINISTRATIVE
T.D. 9177 T.D. 9177 Final regulations under section 6031(a) of the Code allow the Commissioner to publish in the Internal Revenue Bulletin guidance that excepts from the partnership income t…
T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred… IRCTreasury DecisionsFeb 6, 2006related by meaning
ion is part of an expanded affiliated group. A public hearing on the proposed regulations is scheduled for April 27, 2006.
Notice 2006-9 Notice 2006-9 This notice provides procedures for a vehicle manufacturer to certify that a passenger automobile or light truck meets certain requirements for the new advanced lean bur…
T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006related by meaning
n the information elicited on those line items, as well as the rest of the form, in their books and records.
Announcement 2006-56 Announcement 2006-56 This document contains corrections to temporary regulations (T.D. 9262, 2006-24 I.R.B. 1040) concerning the application of section 199 of the Code, which provides a dedu…
T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua… IRCTreasury DecisionsMar 7, 2016related by meaning
or (3) must prepare a transfer statement for the transfer of a debt instrument or section 1256 option that is a covered security.
T.D. 9751 T.D. 9751 These regulations relate to withholding on foreign persons upon certain dispositions of, and distributions with respect to, U.S. real property interests. The regulations…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007related by meaning
2 Announcement 2007-52
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 2007-32 Rev. Proc. 2007-32 This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers t…
T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024
…ed to file disclosures with the IRS and would be subject to penalties for failure to disclose.
T.D. 10004, page 489.
T.D. 10005 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table… IRCTreasury DecisionsAug 19, 2024related by meaning
T.D. 10005
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
Plan-Specific Substitute Mortality Tables for Determining Present Value
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document sets forth final regulations that update the requirements that a plan s…
T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules. IRCTreasury DecisionsSep 18, 2006related by meaning
INCOME TAX
Notice 2006-76 Notice 2006-76
This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations … IRCTreasury DecisionsAug 6, 2007related by meaning
INCOME TAX
Rev. Rul. 2007-50 Rev. Rul. 2007-50
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2007.
T.D. 9329 T.D. 9329
Final regulations under sect…
T.D. 9986 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present… IRCTreasury DecisionsJan 29, 2024related by meaning
T.D. 9986
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Corporate Bond Yield Curve for Determining Present Value
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document sets forth final regulations specifying the methodology for constructing the corporate …
T.D. 9256 — Final regulations under section 417 of the Code concern content requirements applicable to explanations of qualified joint and survivor annuities and qualified… IRCTreasury DecisionsApr 17, 2006related by meaning
SPECIAL ANNOUNCEMENT
Announcement 2006-22 Announcement 2006-22
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2005. This document does not provide guidance regarding the application of the arm’s length standa…
T.D. 9169 — Final regulations provide guidance for certain retirement plans containing cash or deferred arrangements under section 401(k) of the Code, and provide for matc… IRCTreasury DecisionsJan 31, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-5 Rev. Rul. 2005-5
LIFO; price indexes; department stores. The November 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with refere…