Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… IRCNoticesJun 15, 2026related by meaning
…tions would provide transitional relief to existing holdings of foreign governments when finalized.
Notice 2026-35, page 1580.
This notice publishes the applicable percentage under § 613A(c)(6)(C) of the Internal Revenue Code for calendar year 2026. The applicable percentage is used in computing the allowance for deple…
Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… IRCNoticesNov 16, 2009related by meaning
ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468.
EXEMPT ORGANIZATIONS
Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
IRCCourt RulingsOct 25, 2012
…spondent issued a favorable determination letter. The plan was amended and
restated on November 18, 1989 (1989 plan), effective for the fiscal year beginning
July 1, 1989. The 1989 plan was amended on June 23, 1997, and June 5, 1998.
On September 13, 2001, the 1989 plan was amended and restated (2001 plan).
The 1989 pl…
Notice 2016-3 — This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service g… IRCNoticesJan 19, 2016related by meaning
…ion services provided to employees or other individuals before a data breach occurs.
EMPLOYEE PLANS
Notice 2016–03 Notice 2016–03
IRCCourt RulingsSep 25, 1996
…61 F.2d 494 (7th Cir. 1988),
affd. sub nom. Ratliff v. Commissioner
, 865 F.2d 97 (6th Cir.
- 125 -
1989), affd. sub nom. Kirchman v. Commissioner
, 862 F.2d 1486
(11th Cir. 1989), Killingsworth v. Commissioner
, 864 F.2d 1214
(5th Cir. 1989); affd. sub nom. Keane v. Commissioner
, 865 F.2d
1088 (9th Cir. 1989), affd. …
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, 2024related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008related by meaning
…such failure.
X. EFFECT ON OTHER DOCUMENTS For taxable years beginning on or after January 1, 2009, Notice 2007-100 is obsoleted. Taxpayers may rely on this Notice 2008-113 for taxable years beginning before January 1, 2009. For service recipients and service providers who are entitled to relief under this notice, Noti…
IRCRegulationsSep 9, 2016
…1988: Employee A incurs 4 consecutive one-year breaks in service during the years 1985 through 1988.1989: Employee A's pre-1989 service is disregarded in 1989 and all subsequent plan years because his years of service as of January 1, 1989, equal the number of consecutive one-year breaks he has incurred as of that date…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023related by meaning
if the notice is delivered using an electronic medium under a system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be given .02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is submitted. If an applicant fails to provide …
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
…ility Act For applicability of the Regulatory Flexibility Act, please refer to the cross-referenced notice of proposed rulemaking (REG-119294-25) published elsewhere in this issue of the Federal Register.
Pursuant to section 7805(f), these temporary regulations will be submitted to the Chief Counsel of Advocacy of the …
Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 IRCNoticesModified Jan 8, 2024related by meaning
tted by mail to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice 2024-2), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. The Treasury Department and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket.
IV. PAPERWORK REDUCTION A…
IRCCourt RulingsFeb 6, 1996
…tioner failed to file a timely Federal income tax return
for taxable year 1989. Respondent issued a notice of deficiency
to petitioner dated November 8, 1993. On April 25, 1994,
petitioner filed his 1989 Federal income tax return.
At sometime during 1989, petitioner received a distribution
in the amount of $6,749 from …
IRCCourt RulingsMar 20, 1997
…d
Gladys Christie received distributions from the Dura-Craft
profit-sharing plan (Plan) in 1988 and 1989 pursuant to section
72(p);
- 3 -
(2) whether petitioners Milo and Sarah Chapman and David and
Gladys Christie received early distributions from the Plan in
1988 and 1989 and therefore are liable under section 72(t) …
Notice 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
is not permitted after December 31, 2007. Notice 2007-78 modified. Section 3 of Notice 2006-79 modified and superseded.
Notice 2007-88 Notice 2007-88 This notice requests public comment on a proposal to change the process by which taxpayers obtain the consent of the Commissioner of Internal Revenue to change a method …
IRCCourt RulingsApr 18, 1996
…ioner received from Westech.
3
See sec. 408(l). And finally,
the Forms W-2 attached to petitioners’ 1989 Form 1040 fail to
reflect any amount contributed by Westech to a SEP on petitioner’s
behalf.
Petitioners allege that not only was petitioner employed as
president of Cal-Amer ican during the first quarter of 1989, b…
Notice 2007-83 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… IRCNoticesNov 5, 2007related by meaning
… with the Office of Tax Shelter Analysis (OTSA) by January 15, 2008. Some transactions described in Notice 95-34 and substantially similar transactions may be identified as a listed transaction in this notice also. It should be noted that, independent of their classification as “listed transactions” for purposes of § 1…
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
… * *
Par. 9. Section 1.7476-2 is amended by revising paragraph (c)(2) to read as follows:
§1.7476-2 Notice to interested parties.
* * * * * (c) * * *
(2) If the notice to interested parties is delivered using an electronic medium under an electronic system that satisfies the applicable notice requirements of §1.401(a)-…
IRCCourt RulingsSep 28, 1998
…ting the
series of substantially equal periodic payments under sec.
72(t)(2)(A)(iv) are provided in Notice 89-25, Q&A-12, 1989-1 C.B.
662, 666. The parties agree that the method selected by
petitioner satisfies the requirements of Notice 89-25.
2
Petitioner was born on Mar. 3, 1934.
petitioner retained EMJAY Corp. (EMJ…
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014related by meaning
(and has requested comments on whether the program should be permanent).
EFFECT ON OTHER DOCUMENTS
Notice 2002–23 is superseded.
DRAFTING INFORMATION The principal drafter of this notice is Robert M. Walsh of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice,…