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Go to Treas. Reg. § 35.3405-1T (not yet in the library — opens the official source)
55 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 85 FR 31714 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
    IRCProposed Rules (FR)Proposed May 27, 2020★ strong match
    added to read as follows: § 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. (a) The following questions and answers relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the …
  2. 84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCProposed Rules (FR)Proposed May 31, 2019
    bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
  3. 89 FR 84079 — Withholding on Certain Distributions Under Section 3405(a) and (b)
    IRCFinal Rules (FR)Oct 21, 2024
    bution. Under section 3405(b)(2), an individual generally may elect not to have section 3405(b)(1) apply with respect to any nonperiodic distribution. Section 3405(e)(2) defines a periodic payment as a designated distribution that is an annuity or similar periodic payment. Section 3405(e)(3) defines a nonperiodic distr…
  4. 85 FR 61813 — Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
    IRCFinal Rules (FR)Oct 1, 2020
    iable in amount. 2. Withholding on Periodic Payments Section 3405(a) requires the payor of any periodic payment to withhold from ( printed page 61814) the payment as if the payment were wages paid by an employer to an employee, unless an individual has elected under section 3405(a)(2) not to have withholding apply, sub…
  5. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    y, or provider of air ambulance services: (i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv) (ii) [Reserved] * * * * * (h) Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
  6. Treas. Reg. § 31.3405(c)-1 — Withholding on eligible rollover distributions; questions and answers..
    IRCRegulationsSep 17, 2024
    …ve date appears in § 1.403(b)-2T of this chapter (as it appeared in the April 1, 1995 edition of 26 CFR part 1).(2) Regulatory effective date. This section applies to eligible rollover distributions made on or after October 19, 1995. For eligible rollover distributions made on or after January 1, 1993 and before Octobe…
  7. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…
  8. 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
    …part 35 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 11. Section 35.3405-1 is amended by: (1) Revising d-35, A. (2) Removing d-36, Q&A. The revision reads as follows: §35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. * * *…
  9. REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part…
    IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
    … part 35 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 9. Section 35.3405-1 is amended by: (1) Revising d-35, A. (2) Removing d-36, Q&A. The revision reads as follows: §35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. * * *…
  10. Treas. Reg. § 54.4980H-6(a) — Administration and procedure.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) In general. [Reserved]
  11. Treas. Reg. § 31.3405(a)-1(a) — Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
    IRCRegulationsOct 1, 2020
    …answers in this section relate to Federal income tax withholding on periodic payments under section 3405(a), as amended by section 11041(c)(2)(G) of the Tax Cuts and Jobs Act (Pub. L. 115-97, 131 Stat. 2054 (2017)). The withholding rules of section 3405(a) do not apply to periodic payments that are eligible rollover di…
  12. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  13. 81 FR 71019 — Electronic Notice of Liquidation
    IRCProposed Rules (FR)Proposed Oct 14, 2016related by meaning
    …g Authority This document is being issued in accordance with § 0.1(a)(1) of the CBP Regulations (19 CFR 0.1(a)(1)) pertaining to the authority of the Secretary of the Treasury (or his/her delegate) to approve regulations related to certain customs revenue functions. List of Subjects 19 CFR Part 159 Antidumping Counterv…
  14. Treas. Reg. § 54.4975-15(a) — Other transitional rules.
    IRCRegulationsDec 30, 2016related by meaning
    (a) (a) -(c) [Reserved]
  15. IRCRegulationsAug 3, 2026related by meaning
    (b) (b) For further guidance, see 29 CFR 2590.716-3.
  16. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  17. T.C. Memo. 2005-86 — Lisa Beth Levine v. Commissioner
    IRCCourt RulingsApr 14, 2005related by meaning
    ontracts with the agencies. Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004) permits an agency to provide facilities to a c…
  18. Treas. Reg. § 1.410(a)-3T(a) — Minimum age and service conditions (temporary).
    IRCRegulationsSep 9, 2016related by meaning
    (a) (a) [Reserved]
  19. Treas. Reg. § 54.9825-6T(c) — Required information (temporary).
    IRCRegulationsDec 23, 2021related by meaning
    (c) (c) Applicability date. The provisions of this section are applicable beginning December 27, 2021.
  20. PLR 201111016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan
    IRCPrivate Letter RulingsMar 18, 2011
    …efined as a contribution in excess of the maximum amount that may be contributed to an IRA. Section 3405 of the Code requires the payor of a "designated distribution," within the meaning of section 3405( e)( 1), to withhold certain amounts from such distributions. In general, absent an election under section 3405(b)(2)…