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. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004related by meaning
ederal Register on June 14, 2004, 8:45 a.m., and published in the issue of the Federal Register for June 15, 2004, 69 F.R. 33288)
Drafting Information The principal authors of these regulations are Marjorie Hoffman and Cathy A. Vohs of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Governmen…
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013related by meaning
payer has declined to sign a consent to extend the period; or
(2) when such notification would be prejudicial to the best interests of the Government. If the taxpayer does not agree that the request for a TAM should be withdrawn, the procedures in section 12 of this revenue procedure must be followed.
EP or EO Technica…
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…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
raph.
A taxpayer may choose to apply this paragraph (b) to taxable years beginning on or after January 1, 2012.
(iii)
Optional application of TD 9564. A taxpayer may choose to apply § 1.162-11T(b) as contained in TD 9564 (76 FR 81060) December 27, 2011, to taxable years beginning on or after January 1, 2012, and before…
82 FR 47838 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017
…icut (February 4, 1809), available at
https://founders.archives.gov/documents/Jefferson/99-01-02-9714.
Back to Citation
27.
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…
83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018
…icut (February 4, 1809) (available at
https://founders.archives.gov/documents/Jefferson/99-01-02-9714).
Back to Citation
23.
James Madison, “Essay on Property” (March 29, 1792); First draft of the First Amendment, 1 Annals of Congress 434 (June 8, 1789).
Back to Citation
24.
As the Supreme Court stated in
Hobby Lo…
82 FR 46388 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCFinal Rules (FR)Oct 5, 2017
…10
0.005575
0.011790
.9367
68
0.013414
0.016736
.9639
0.006205
0.012952
.9523
69
0.015006
0.018421
.9714
0.006898
0.014226
.9627
70
0.016761
0.020288
.9740
0.007662
0.015628
.9661
71
0.018690
0.022348
.9766
0.008507
0.017170
.9695
72
0.020824
0.024638
.9792
0.009438
0.018861
.9729
73
0.023176
81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Dec 29, 2016
…10
0.005575
0.011790
.9367
68
0.013414
0.016736
.9639
0.006205
0.012952
.9523
69
0.015006
0.018421
.9714
0.006898
0.014226
.9627
70
0.016761
0.020288
.9740
0.007662
0.015628
.9661
71
0.018690
0.022348
.9766
0.008507
0.017170
.9695
72
0.020824
0.024638
.9792
0.009438
0.018861
.9729
73
0.023176
0.027176
.9818
0.010470
0.…
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. 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. 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…
IRCFinal Rules (FR)Mar 18, 2015
…g Handbook
for more details.
Department of the Treasury
Internal Revenue Service
26 CFR Part 54
[TD 9714]
RIN 1545-BM44
Department of Labor
Employee Benefits Security Administration
29 CFR Part 2590
RIN 1210-AB70
Department of Health and Human Services
45 CFR Part 146
[CMS-9946-F2]
RIN 0938-AS52
AGENCY:
Internal Revenu…
Notice 2007-12 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for January 2007 and the resulti… IRCNoticesJan 29, 2007
…y through Friday. Mr. Stern may be reached at 202-283-9703. Mr. Montanaro may be reached at 202-283-9714. The telephone numbers in the preceding sentences are not toll-free.
Notice 2007-20 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2007 and the result… IRCNoticesFeb 26, 2007
…y through Friday. Mr. Stern may be reached at 202-283-9703. Mr. Montanaro may be reached at 202-283-9714. The telephone numbers in the preceding sentences are not toll-free.
Notice 2007-27 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for March 2007 and the resulting… IRCNoticesMar 26, 2007
…y through Friday. Mr. Stern may be reached at 202-283-9703. Mr. Montanaro may be reached at 202-283-9714. The telephone numbers in the two preceding sentences are not toll-free.
Notice 2007-32 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2007 and the resulting… IRCNoticesApr 23, 2007
…y through Friday. Mr. Stern may be reached at 202-283-9703. Mr. Montanaro may be reached at 202-283-9714. The telephone numbers in the preceding sentences are not toll-free.