Rev. Proc. 2021-30 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… IRCRevenue ProceduresModified Aug 2, 2021
…S
208
.01 VCP pre-submission conference
208
.02 VCP requirements
208
.03 Identification of failures
209
.04 Effect of VCP submission on examination
209
.05 No concurrent examination activity
209
.06 Determination letter applications not related to a VCP submission
209
.07 Processing of submission
209
.08 Compliance sta…
ERISARegulationsSep 1, 2017related by meaning
(c)(1)(x) (x) Preemption of State law. Nothing in this section shall be construed to supersede any provision of State law that governs disclosures by parties that provide the services described in this section, except to the extent that such law prevents the application of a requirement of this section.
(c)(1)(xi) (xi)…
Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… IRCRevenue ProceduresJan 2, 2018
…n conference
208
.08 Under limited circumstances, may schedule a conference to be held by telephone
209
SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE?
209
.01 Has same effect as a determination letter
209
.02 Will not apply to another taxpayer
209
.03 Will be used by the Service in examining the taxpayer’s return
2…
IRCCourt RulingsJan 12, 1998related by meaning
tely $1,026,855 in U. S.
currency deposited into various bank accounts during the period
January 19, 1988, through August 23, 1989, in violation of 31 U.S.C. sections 5324(3) and 5322(a) (1988); and (3) 10 counts
alleging violations of customs reporting requirements.
On January 9, 1992, petitioner entered into a plea a…
Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 4, 2016
…LETTERS?
208
.01 Scope
208
.02 Qualified trusteed plans
208 .03 Qualified nontrusteed annuity plans
209
.04 Complete information required
209
.05 Complete copy of plan and trust instrument required
209
.06 Section 9 of Rev. Proc. 2016–4 applies
209
.07 Separate application required for each single § 414(l) plan
209
.08…
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024
…dual retirement annuity described in section 408(b).
6 The definition of “State” for purposes of 42 USC 1395x(r)(1) is in 42 USC 410(h), which provides that the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
76 FR 8649 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Feb 15, 2011
…rity:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 209, as set forth below, is added to the table.
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For plans with a
valuation date
Immediate
annuity rate
(percent)
Deferred annuities
(pe…
REG-129709-03 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCProposed Rules (FR)Proposed Jan 18, 2005related by meaning
tlines of oral comments to be discussed) at the public hearing scheduled for April 20, 2005, at 10 a.m. must be received by March 30, 2005.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129709-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand del…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
…on
208
SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION LETTERS?
209
.01 Scope
209
.02 Required information for § 401(h) determination
209
.03 Required information for § 420 determination
209
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT
SECTION 19A. WHAT RIGHTS …
IRCCourt RulingsMay 30, 1984related by meaning
ents of section 2039(c)(3).
Due to concessions and in order to reflect petitioner’s claim for an overpayment,
Decision will be entered under Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules ar…
Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… IRCRevenue ProceduresSuperseded Jan 4, 2021
…ies
207
.03 Requests for DOL to submit comments
208
.04 Right to comment if DOL declines to comment
209
.05 Confidentiality of comments
209
.06 Availability of comments
209
.07 When comments are deemed made
209
SECTION 20. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES?
210
.01 Notice to interested parties…
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, 2007related by meaning
to the electronic filing of certain statements that taxpayers are required to include on or with their federal income tax returns.
T.D. 9332 T.D. 9332 Final, temporary, and proposed regulations under sections 883(a) and (c) of the Code relate to the exclusion from gross income of income derived by certain foreign corpo…
IRCCourt RulingsApr 16, 2020
…d
establishes (and we have found) that petitioner husband paid wages of $58,000
- 36 -
[*36] and $7,209 to Kendra Thompson and Michael Johnson, respectively. The
record does not establish that BJW paid wages in excess of the sum of those
amounts, $65,209. Accordingly, petitioners are entitled to a deduction of $65,209.…
IRCCourt RulingsAug 29, 1978
…d only contributed the $500 to her IRA. On January 2,1976, $710 was deposited to her IRA, of which $209.35 was treated as a contribution to her IRA for the year ended December 31,1975.
On their 1975 Federal income tax return the petitioners claimed a deduction under section 219(a)(1) for a contribution to petitioner’s …
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…T
SECTION 19A. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE (QUALIFIED PLANS ONLY)?
209
.01 Rights of interested parties
209
.02 Comments by interested parties
209
.03 Requests for DOL to submit comments
210
.04 Right to comment if DOL declines to comment
211
.05 Confidentiality of comments
211
.06 Avai…
IRCCourt RulingsMay 1, 1996related by meaning
to the retiree over
the expected duration of the CSRS annuity. Montgomery v. United
States
, 18 F.3d 500, 502 (7th Cir. 1994); George v. United
States , 30 Fed. Cl. 371, 377 (1994); Shimota v. United States
,
supra
at 522.
The distributions that petitioner received from the CSRS are
subject to taxation under section 72…
Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … IRCRevenue ProceduresJan 3, 2017
…ns that do not require the payment of a user fee.
208
.04 Exemptions from the user fee requirements
209
.05 User fees under EPCRS
209
.06 Requests involving multiple offices, fee categories, issues, transactions, or entities
209
.07 Method of payment
210
.08 Transmittal forms
210
.09 Effect of nonpayment or payment of …
Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … IRCRevenue ProceduresJan 2, 2015
…termination letter
208 SECTION 9. DETERMINATION LETTER FILING PROCEDURES FOR VOLUME SUBMITTER PLANS
209
.01 Scope
209
.02 Determination letter for adoption of volume submitter plan
209
.03 Timing of determination letter applications for adopting employers of pre-approved plans
210
SECTION 10. MULTIPLE EMPLOYER PLANS
21…
75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code IRCFinal Rules (FR)Jun 16, 2010related by meaning
URE AND ADMINISTRATION
Paragraph 1.
The authority citation for part 301 continues to read in part as follows:
Authority:
26 U.S.C. 7805 * * *.
Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows:
§ 301.6404-0
Table of Contents.
* * * * *
§ 301.6404-4 Suspension of interest and c…