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  1. 83 FR 36417 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
    IRCFinal Rules (FR)Jul 30, 2018related by meaning
    made on or before July 30, 2018 and § 1.170A-16(d)(3) for contributions made after July 30, 2018). * * * * * * * * (f) * * * (2) * * * (ii) Exception. Notwithstanding paragraph (f)(2)(i) of this section, in the case of a donee who, on the date of receipt of the transferred property, had no reason to believe that the su…
  2. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010
    …ay, for its first plan year beginning during the period from October 1, 2008, through September 30, 2009, elect to keep its status for the plan year preceding such plan year for purposes of section 305 of ERISA and section 432 of the Code. For example, a plan that was not in endangered status for 2008 may elect to keep…
  3. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCFinal Rules (FR)Aug 16, 2022related by meaning
    tutory requirements, without such an agreement, an ASO may receive only information otherwise available to the public. 3. Use of Disclosed Information The commenter objects to proposed § 301.6104(c)-1(h)(1), which requires an ASO intending to use any disclosed information in a State administrative or judicial proceedin…
  4. PLR 199941054 — Non-Exempt Funds or Plans
    IRCPrivate Letter RulingsOct 15, 1999related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 October 5, 1999 Number: 199941054 Release Date: 10/15/99 CC:EBEO:4 WTA-N-115872-99 UILC: 404.04-00 INTERNAL REVENUE SERVICE NATIONAL OFFICE CHIEF COUNSEL ADVICE MEMORANDUM FOR FROM: Assistant Chief Counsel (Employee Benefits and Exempt Organiza…
  5. T.C. Memo. 2012-346 — Esmat Zaklama, Deceased v. Commissioner
    IRCCourt RulingsDec 18, 2012
    put in writing. On August 7, 2009, the Court ordered the parties to file by August 28, 2009, a joint report describing the progress that had been made toward settling these cases. The August 7, 2009, order directed that Mr. Agostino's second motion to withdraw as counsel would be held in abeyance pending receipt of the…
  6. Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
    IRCRevenue ProceduresJan 2, 2014related by meaning
    ill be forwarded to EP or EO Technical with the request for the TAM. Taxpayer is encouraged to submit statement if Service initiates request for a TAM (2) If the request for a TAM is initiated by an EP or EO Examinations office or by an EP or EO Determinations office or by an appeals office, the taxpayer is encouraged …
  7. PLR 200626015 — State
    IRCPrivate Letter RulingsJun 30, 2006related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200626015 Release Date: 6/30/2006 Index Number: 457.05-02 ----------------------------------- -------------------------------------- ----------------------------------------- ------------------------- ------------------------------------ -…
  8. 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
    iv)(D). 5. Removing paragraph (b)(2)(iv)(E). 6. Redesignating paragraph (b)(2)(iv)(F) as paragraph (b)(2)(iv)(E). 7. Revising paragraph (b)(2)(vi)(A). 8. Adding a new sentence to the beginning of paragraph (b)(2)(vi)(B). 9. Adding paragraph (b)(4)(iii). The additions and revisions to read as follows: §1.401(m)-2 ACP te…
  9. PLR 201103060 — Minimum Funding Waiver
    IRCPrivate Letter RulingsJan 21, 2011related by meaning
    … be used or cited by others as precedent. When filing Form 5500 for the plan year ending August 31, 2009, the date of this letter should be entered on Schedule MB (Actuarial Information). For this reason, we suggest that you furnish a copy of this letter to the enrolled actuary who is responsible for the completion of …
  10. REG-113891-07 — Part IV. Items of General Interest
    IRCProposed Rules (FR)Proposed Oct 15, 2007★ strong match
    …AP under the special rule in paragraph (h)(4)(i)(B) of this section for plan years beginning before 2009. Accordingly, the enrolled actuary for the plan certifies the 2008 AFTAP as 80% (that is, adjusted plan assets of $2,080,000, reflecting the $80,000 in contributions receivable, divided by the adjusted funding targe…
  11. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  12. 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
    ill be forwarded to EP or EO Technical with the request for the TAM. Taxpayer is encouraged to submit statement if Service initiates request for a TAM (2) If the request for a TAM is initiated by an EP or EO Examinations office or by an EP or EO Determinations office or by an appeals office, the taxpayer is encouraged …
  13. PLR 201422031 — In General
    IRCPrivate Letter RulingsMay 30, 2014related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 201422031 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION MAR 052014 Uniform Issue List: 401.06-01 ****************** *********************************** ************************************** ************************** ***************** ***********…
  14. Notice 2009-16 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesFeb 23, 2009
    Announcement 2009-5 Supplemental Tables of Income Tax Rates Under New Income Tax Conventions The United States recently exchanged instruments of ratification for new income tax treaties with Bulgaria and Iceland and a new protocol to the income tax treaty with Canada. The effective dates are as follows: Bulgaria. The p…
  15. PLR 201720009 — Definitions and Special Rules
    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 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  16. PLR 201422030 — In General
    IRCPrivate Letter RulingsMay 30, 2014related by meaning
    DEPARTMENT OF THE TREASURY 201422030 INTERNAL REVENUE SERVICE WASHINGTON. D.C. 20224 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION MAR 05 Z014 Uniform Issue List: 401.06-01 ************************ ***************************************** ********************* ********************************** *************************…
  17. Notice 2008-85 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t…
    IRCNoticesOct 20, 2008
    …ice, please contact Ms. Zimmerman at retirementplanquestions@irs.gov. APPENDIX Mortality tables for 2009 Valuation dates occurring during 2009 Distributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2009 MALE MALE MALE FEMALE FEMALE FEMALE UNISEX Age 2009 Non-Annuitant Tab…
  18. Rev. Proc. 2013-22 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that…
    IRCRevenue ProceduresSuperseded Apr 29, 2013
    …ervice will not treat a § 403(b) plan as failing to satisfy the requirements of § 403(b) during the 2009 calendar year, provided that: (1) on or before December 31, 2009, the sponsor of the plan has adopted a written § 403(b) plan that is intended to satisfy the requirements of § 403(b) (including the 2007 regulations)…
  19. PLR 200519022 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsMay 13, 2005related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200519022 Release Date: 5/13/2005 Index Number: 457.01-00, 457.05-00, 457.09-04, 457.12-01 ------------------------------------------------------------ ------------ ------------------------------------------------------------ -------------…
  20. PLR 199947002 — Collectively Bargained Funds
    IRCPrivate Letter RulingsNov 26, 1999related by meaning
    DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 June 14, 1999 Number: 199947002 Release Date: 11/26/1999 CC:EBEO:FS:Br.7 UILC: 419.12-02 INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR DISTRICT COUNSEL, ILLINOIS DISTRICT FROM: Michael J. Roach Chief, Branch 7, Off…