T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003related by meaning
rders) applies for transfers, distributions, and payments made after December 31, 2001.
Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 5. In §602.101, paragraph (b) is amended by adding an entry in …
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
addition, the notice invites comments from the public regarding all aspects of these provisions.
ADMINISTRATIVE
Rev. Proc. 2007-21 Rev. Proc. 2007-21 This procedure provides guidance to persons against whom a penalty under section 6707 or 6707A of the Code is assessed, and who may request rescission of those penalties…
T.D. 9219 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. IRCTreasury DecisionsSep 19, 2005related by meaning
ry 1, 2010 effective date of the amendment (or by such other date as may apply under Q&A-9 of this section).
Mark E. Matthews,
Deputy Commissioner for Services and Enforcement. Approved August 1, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary of the Treasury. Note
(Filed by the Office of the Federal Register on …
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. 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
nder section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules.
ADMINISTRATIVE
Rev. Proc. 2006-34 Rev. Proc. 2006-34 This procedure provides specifications for filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, electronically or magnetically. The procedure …
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…
IRCCourt RulingsAug 26, 1963
…ese consequences by reliance upon section 29.23(p)-1 of Regulations 111, as amended in 1948 by T.D. 5666, 1948-2 C.B. 35, which reads in part as follows:
89 FR 5624 — Automatic Portability Transaction Regulations ERISAProposed Rules (FR)Proposed Jan 29, 2024
…tionally or unintentionally leaves money in a former employer's defined contribution
( printed page 5666)
plan, depending on plan provisions the former employer has the option to cash out balances of $5,000 or less and to force a transfer of balances between $1,001 and $5,000 to a Default IRA. This Default IRA transfer…
T.D. 9447 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … IRCTreasury DecisionsMar 23, 2009related by meaning
Register on February 23, 2009, 8:45 a.m., and published in the issue of the Federal Register for February 24, 2009, 74 F.R. 8200)
Drafting Information The principal authors of these regulations are Dana Barry, William D. Gibbs, and R. Lisa Mojiri-Azad, Office of Division Counsel/Associate Chief Counsel (Tax Exempt and …
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. 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
1(g).
FOR FURTHER INFORMATION CONTACT:
Pamela R. Kinard at (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act The collections of information referenced in these final regulations were previously reviewed and approved by the Office of Management and Budget in accordance with the …
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
401(k) of the Code, and provide for matching contributions or employee contributions under section 401(m).
ADMINISTRATIVE
Notice 2005-3 Notice 2005-3 Presidentially declared disasters. This notice advises taxpayers that Rev. Proc. 2004-13, 2004-4 I.R.B. 335, will be modified retroactively to provide additional tax reli…
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…
IRCPrivate Letter RulingsDec 1, 2006related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
Third Party Communication: None
Date of Communication: Not Applicable
Number: 200648028
Release Date: 12/1/2006
Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00,
2053.09-00, 2032.00-00
CASE - MIS No.: TAM - 142156-05 AUGUST …
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. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov… IRCTreasury DecisionsAug 15, 2016related by meaning
ction be submitted with the taxpayer’s income tax return for the taxable year in which the property is transferred.
EMPLOYEE PLANS
T.D. 9779 T.D. 9779 Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service provider to el…
Rev. Rul. 2012-5 — 2012 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2012 are provided for use in … IRCRevenue RulingsJan 30, 2012related by meaning
INCOME TAX
T.D. 9561 T.D. 9561
Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hear…
IRCCourt RulingsJun 21, 2011related by meaning
efore the loan was not a
taxable distribution in 2003. On March 21, 2006, the Air Force
removed petitioner from service and 'notified the TSP. The Air Force did not reinstate petitioner within 31 days from March 21,
2006. As a result, the TSP notified petitioner that the loan
provisions required repayment of the outsta…
90 FR 3667 — Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program ERISAFinal Rules (FR)Jan 15, 2025related by meaning
an]. If the terms of the class exemption are met, [Insert Name of Applicant] will qualify for relief from the excise taxes that would otherwise apply. One of the requirements for excise tax relief is for [Insert Name of Applicant] to provide you with this notice so you have an opportunity to provide comments to EBSA ab…
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
f business aircraft for entertainment of specified individuals. A public hearing is scheduled for October 25, 2007.
EMPLOYEE PLANS
T.D. 9331 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 under sect…