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
these regulations.
FOR FURTHER INFORMATION CONTACT:
Pamela R. Kinard at (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background This document contains amendments to 26 CFR parts 1 and 54 under sections 411(d)(6) and 4980F of the Internal Revenue Code (Code). This Treasury Decision amends §1.411(d…
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. 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. 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. 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. 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…
IRCCourt RulingsFeb 28, 2024
…16
involves a ‘ recording ’ of the amount the taxpayer owes the Government. ”
Id. (quoting I.R.C. § 6203) . As the Supreme Court has explained, “[t] he
‘ assessment ’ is ‘ essentially a bookkeeping notation. ’ ” Id. (quoting Laing
v. United States, 423 U.S. 161, 170 n.13 (1976) ) . It “ is made when the
Secretary or hi…
IRCCourt RulingsNov 26, 1974
…ons or benefits. See sections i.401-3(c) and 1.401-4(a)(l)(ii), of the Income Tax Regulations, T.D. 6203, page 219, this Bulletin. [Emphasis added.]
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, 2026related by meaning
dentifying the subject matter covered. They may not be relied upon as authoritative interpretations.
ADMINISTRATIVE, INCOME TAX
T.D. 10048, page 1558. The final regulations modify information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized rec…
IRCCourt RulingsAug 13, 1999
…n 1956 after Congress'
overhaul of the Code in 1954 and has remained unchanged since then. See T.D. 6203, 1956-2 C.B. 218, 219-278.
Section 404 supplanted other code sections with respect to
deductions for contributions to a deferred compensation plan. As
such, we initially address whether the payment of litigation
cos…
T.D. 9459 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … IRCTreasury DecisionsOct 13, 2009related by meaning
INCOME TAX
T.D. 9459 T.D. 9459
Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute.
T.D. 9461 T.D. 9461
Final regulations under section 6050P of the Code wil…
IRCCourt RulingsFeb 22, 2010
…to " entire cash value" of the contract .
Sec . 1 .402 ( a) .-1(a)(2 ), Income Tax Regs . ., T .D . 6203, 1956-2 C .B .
219, 235 . With this change it appears that the regulations
purposefully departed from a generalized valuation standard
("entire value of such contract ") in favor of a more
particularized ( and possi…
IRCCourt RulingsMar 31, 2015
…an
appropriate waiver, secs. 6212(b), 6213; (2) that the Commissioner made a valid
assessment, sec. 6203; (3) that the Commissioner issued notice and demand, sec.
6303; (4) that the taxpayers did not pay the liability, sec. 6331(a); and (5) that the
Commissioner issued to the taxpayers notice of intent to collect the o…
IRCCourt RulingsAug 26, 1963
…porated in these regulations pertaining to sec. 404 of the 1954 Code were first promulgated In T.D. 6203, 1956-2 C.B. 256. Prior thereto, and shortly after the enactment of the 1954 Code, “stopgap regulations” were prescribed adopting the regulations under previous law pending the promulgation of new regulations under …
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
which the property is located, the running of the 24-month or 60-month period is tolled for a period of 12 months.
EMPLOYEE PLANS
T.D. 9256 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 preretirem…
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…
IRCCourt RulingsAug 15, 1994
… Section 1.404(a)-3(c), Income Tax Regs., was promulgated prior to the enactment of ERISA (see T.D. 6203, 1956-2 C.B. 219), at the same time as section 1.404(a)-2, Income Tax Regs. Although it was preempted by ERISA, section 1.404(a)-2, Income Tax Regs., required employers to file an information return reporting much o…
T.D. 9767 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer … IRCTreasury DecisionsMay 23, 2016related by meaning
T.D. 9767
Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Final regulations.
SUMMARY:
T.D. 9419 — Final regulations under section 430 of the Code provide mortality tables to be used in determining present value or making any computation for purposes of appl… IRCTreasury DecisionsOct 6, 2008related by meaning
ster, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
ADMINISTRATIVE
Announcement 2008-87 Announcement 2008-87 This document announces the discontinuation of the publication of Legislative Cumulative Bulletins because this material is readily available on various websites much ea…