T.D. 10001 — These regulations provide guidance related to section 401 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), enacted on Dec… IRCTreasury DecisionsAug 12, 2024related by meaning
isted transactions would be required to file disclosures with the IRS and would be subject to penalties for failure to disclose.
T.D. 10004, page 489. This document contains final regulations regarding the treatment of property used to acquire parent stock or securities in connection with certain triangular reorganizat…
T.D. 9986 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present… IRCTreasury DecisionsJan 29, 2024related by meaning
T.D. 9986
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Corporate Bond Yield Curve for Determining Present Value
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document sets forth final regulations specifying the methodology for constructing the corporate …
T.D. 9641 — These final regulations contain amendments relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contr… IRCTreasury DecisionsDec 9, 2013related by meaning
INCOME TAX
Rev. Rul. 2013–26 Rev. Rul. 2013–26
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2013.
EMPLOYEE PLANS
T.D. 9641 T.D. 9641
These final…
T.D. 9472 — Final regulations under section 4980F of the Code provide guidance relating to the section’s application to a plan amendment that is permitted to be effective … IRCTreasury DecisionsDec 21, 2009related by meaning
INCOME TAX
Notice 2009-90 Notice 2009-90
This notice provides rules relating to the availability of the production tax credit for refined coal.
Rev. Proc. 2009-48 Rev. Proc. 2009-48
Specifications are set forth for the private printing of paper and laster-printed substitutes for the February 2009 revisions of Form W-2c…
T.D. 9076 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… IRCTreasury DecisionsSep 22, 2003related by meaning
requirements of paragraph (b)(3)(ii) of this section would be satisfied if the date of the first payment is substituted for the annuity starting date. (vii) Administrative delay. A plan will not fail to satisfy the 90-day timing requirements of paragraphs (b)(3)(iii) and (vi) of this section merely because, due solely …
T.D. 9471 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… IRCTreasury DecisionsDec 7, 2009related by meaning
ption granted under an employee stock purchase plan. The regulations update the existing regulations and provide additional guidance in certain areas. REG-139255-08 REG-139255-08
Proposed regulations under section 6050W of the Code relate to information reporting requirements, information reporting penalties, and backu…
T.D. 10005 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table… IRCTreasury DecisionsAug 19, 2024related by meaning
T.D. 10005
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
Plan-Specific Substitute Mortality Tables for Determining Present Value
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document sets forth final regulations that update the requirements that a plan s…
T.D. 9769 — These final regulations provide guidance on distributions from designated Roth accounts. The guidance removes a rule that had required a direct rollover to an … IRCTreasury DecisionsJun 6, 2016related by meaning
INCOME TAX
Rev. Rul. 2016–13 Rev. Rul. 2016–13
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for June 2016.
Notice 2016–31 Notice 2016–31
Beginning of Constr…
T.D. 9169 — Final regulations provide guidance for certain retirement plans containing cash or deferred arrangements under section 401(k) of the Code, and provide for matc… IRCTreasury DecisionsJan 31, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-5 Rev. Rul. 2005-5
LIFO; price indexes; department stores. The November 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with refere…
T.D. 9783 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… IRCTreasury DecisionsSep 26, 2016related by meaning
(iii) The single-sum payment elected by Participant T is a distribution that is determined by reference to Participant T’s contributions and interest, and not by reference to a specified portion of the participant’s accrued benefit. Therefore, the single-sum payment is not described in paragraph (d)(7)(ii)(A) of this s…
T.D. 9075 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … IRCTreasury DecisionsSep 29, 2003related by meaning
rders) applies for transfers, distributions, and payments made after December 31, 2001.
Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 4. The authority citation for part 602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 5. In §602.101, paragraph (b) is amended by adding an entry in …
T.D. 9987 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… IRCTreasury DecisionsFeb 5, 2024related by meaning
ing the language “Example 2 of this paragraph (d)(7)(v)” and adding the language “paragraph (d)(7)(v)(B)(1) of this section (Example 2)” in its place; f. In newly designated paragraph (d)(7)(v)(E)(1), removing the language “Example 4 of this paragraph (d)(7)(v)” and adding the language “paragraph (d)(7)(v)(D)(1) of thi…
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
or documents to which § 6104 (document open to public inspection) applies, as described in section 10.03.
Taxpayer may protest deletions not made
.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…