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.
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, 2007★ strong match
…statements that taxpayers are required to include on or with their federal income tax returns.
T.D. 9332 T.D. 9332
T.D. 9470 — Final regulations under section 6039 of the Code require corporations to file an information return with the IRS and furnish a written statement to each employ… IRCTreasury DecisionsDec 7, 2009related by meaning
inistration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
Background Section 403 of the Tax Relief and Health Care Act of 2006 (Act) amended the information reporting requirements of section 6039. Prior to its amendment, section 6039 requ…
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. 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. 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. 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
redit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).
Announcement 2006-68 Announcement 2006-68 This document contains corrections to final regulations (T.D. 9272, 2006-35 I.R.B. 332) that relate to income that is associated with a residual interest in a Real Estat…
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…
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. 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. 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. 9695 — This treasury decision contains final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and rep… IRCTreasury DecisionsOct 14, 2014related by meaning
INCOME TAX
Notice 2014–52 Notice 2014–52
This notice describes regulations that the IRS and the Treasury Department will issue with respect to inversions and related transactions.
Notice 2014–57 Notice 2014–57
This notice provides the 2014–2015 special per diem rates for taxpayers to use in substantiating the amount of…
T.D. 9471 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… IRCTreasury DecisionsDec 7, 2009related by meaning
tions update the existing regulations and provide additional guidance in certain areas.
EXEMPT ORGANIZATIONS
Announcement 2009-86 Announcement 2009-86 The IRS has revoked its determination that the Gehrig and Margaret White Charitable Foundation of Charlotte, NC; and the Downs Family Foundation of Detroit, MI, qualify …
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. 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. 9166 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir… IRCTreasury DecisionsFeb 22, 2005related by meaning
rt 54 is amended by:
a. Removing the citations for 54.9801-1T, 54.9801-2T, 54.9801-3T, 54.9801-4T, 54.9801-5T, 54.9801-6T, 54.9831-1T, and 54.9833-1T. b. Adding entries in numerical order for 54.9801-1, 54.9801-2, 54.9801-3, 54.9801-4, 54.9801-5, 54.9801-6, 54.9802-1, 54.9831-1, and 54.9833-1.
The additions read as fol…
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. 9472 — Final regulations under section 4980F of the Code provide guidance relating to the section’s application to a plan amendment that is permitted to be effective … IRCTreasury DecisionsDec 21, 2009related by meaning
INCOME TAX
Notice 2009-90 Notice 2009-90
This notice provides rules relating to the availability of the production tax credit for refined coal.
Rev. Proc. 2009-48 Rev. Proc. 2009-48
Specifications are set forth for the private printing of paper and laster-printed substitutes for the February 2009 revisions of Form W-2c…
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…