IRCCourt RulingsFeb 9, 2023
l under § 1.461-1(a)(4).
59 Fed. Reg. 34981.
OO. S
tipulations regarding the 1994 final regulations
Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2)
of Treas. Reg. § 1.482-1 consists of the following documents”:
● The 1992 notice of proposed rul…
IRCProposed Rules (FR)Proposed Apr 11, 2022★ strong match
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-121508-18). Individuals who want to testify (by telephone) at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the …
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
ed the proposals at 26 CFR 54.9816-8(b)(2)(ii)(A)(
8) and (
9), 29 CFR 2590.716-8(b)(2)(ii)(A)(
8) and (
9), and 45 CFR 149.510(b)(2)(ii)(A)(
8) and ( 9), requiring providers and facilities to confirm that the items and services do not qualify for the notice and consent exception, and provide a statement that the provi…
IRCPrivate Letter RulingsMay 22, 2026related by meaning
R - 114545-25
6
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T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla… IRCTreasury DecisionsSep 2, 2003
INCOME TAX
REG-133791-02 REG-133791-02
Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
IRCPrivate Letter RulingsApr 4, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200814005
Release Date: 4/4/2008
Index Numbers: 72.02-00, 848.00-00,
7702.00-00
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IRCCourt RulingsApr 2, 2024
…33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury
Department and the IRS proposed regulations with respect to section
7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 ,
2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to
petitioners’ supplemental objection, dispu…
PLR 201424032 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJun 13, 2014related by meaning
…ed representative pursuant to a power
of attorney on file in this office.
If you have any questions regarding this matter, please contact
(ID# ) at
Sincerely yours,
David
M. Ziegler, Manager
Employee Plans Actuarial Group
2
Cc:
IRCPrivate Letter RulingsJan 19, 2018related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201803007
Release Date: 1/19/2018
414.00-00, 414.08-00
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In Re: -------------------------------
Third Pa…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025
er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
IRCPrivate Letter RulingsMay 19, 2017related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201720009
Release Date: 5/19/2017
Index Number: 414.00-00, 414.09-00
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PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJul 19, 2024related by meaning
er and accompanied by a penalty of perjury statement executed by
an appropriate party, as specified in Rev. Proc. 2024-1, 2024-1 IRB 1, § 7.01(16)(b). This offic e has not verified any of the material submitted in support of the request for
ruling, and such material is subject to verification on examination. The Associ…
PLR 202435008 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsAug 30, 2024related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202435008
Release Date: 8/30/2024
4980.00-00, 4980.01-00
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Third Party Communication: None
Date of Communication: Not Applicable
Pe…
REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007★ strong match
…07, at 10 a.m., must be received by October 25, 2007.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-142695-05), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:…
PLR 200521035 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsMay 27, 2005related by meaning
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IRCProposed Rules (FR)Proposed Jul 19, 2024
n Person at Hearing for REG-103529-23.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …
PLR 202631008 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJul 31, 2026related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202631008
Release Date: 7/31/2026
Index Number: 4980.00-00
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Third Party Communication: None
Date of Communication: Not Applic…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023
er REG-104194-23 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-104194-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…
IRCPrivate Letter RulingsAug 17, 2018related by meaning
g contained in this letter is based upon information and representations
submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2018-1, 2018-1 I.R.B. 1,
§ 7.01(16)(b). This office has not verified any of the material submitted in suppor…
88 FR 80910 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRCProposed Rules (FR)Proposed Nov 20, 2023
REG-112916-23 and the language “TESTIFY In Person.” For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-112916-23. Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the h…