T.D. 9219 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. IRCTreasury DecisionsSep 19, 2005related by meaning
these regulations.
FOR FURTHER INFORMATION CONTACT:
Pamela R. Kinard at (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background This document contains amendments to 26 CFR parts 1 and 54 under sections 411(d)(6) and 4980F of the Internal Revenue Code (Code). This Treasury Decision amends §1.411(d…
T.D. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov… IRCTreasury DecisionsAug 15, 2016related by meaning
ction be submitted with the taxpayer’s income tax return for the taxable year in which the property is transferred.
EMPLOYEE PLANS
T.D. 9779 T.D. 9779 Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service provider to el…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
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…
IRCCourt RulingsJul 22, 1980related by meaning
t acquire a beneficial ownership interest in the ETS trust contributions in 1974.
Because of a concession by respondent with respect to the year 1973, Decision will be entered under Rule 155.
Reviewed by the Court.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code of 1954 as amended …
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
of safe harbor matching contributions for plan years beginning on or after January 1, 2015.
EMPLOYMENT TAX
T.D. 9646 T.D. 9646
REG–146620–13T.D. 9646 Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bu…
T.D. 9325 — Final regulations under section 401 of the Code provide rules permitting in-service distributions to be made to a participant from a pension plan upon the part… IRCTreasury DecisionsJun 11, 2007related by meaning
INCOME TAX
Rev. Rul. 2007-37 Rev. Rul. 2007-37
Cancellation of distributorship agreement. This ruling holds that the cancellation of an agreement to distribute a manufacturer’s products may be a sale or exchange of property. The gain may be capital gain or treated as capital gain and may be subject to recapture.
REG-14…
IRCCourt RulingsFeb 25, 1959related by meaning
Service of the United States Treasury Department the necessary and required information and application for approval of the termination of said Plan ; Now Thekefobe be it Resolved, that as of May 5,1955, the Retirement Plan for Employees of Waterman Steamship Corporation and Participating Subsidiary Companies, includin…
T.D. 9835 — The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qua… IRCTreasury DecisionsAug 13, 2018related by meaning
Employee Plans
T.D. 9835 T.D. 9835
The regulations under sections 401(k) and 401(m) are amended to provide that an employer contribution to a plan may be a qualified matching contribution or qualified nonelective contribution if it satisfies applicable nonforfeitability requirements and distribution limitations at the …
Rev. Rul. 2012-5 — 2012 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2012 are provided for use in … IRCRevenue RulingsJan 30, 2012related by meaning
INCOME TAX
T.D. 9561 T.D. 9561
Temporary and proposed regulations under section 1275 of the Code provide that a taxpayer must use the coupon bond method described in regulations section 1.1275-7(d) to account for Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. A public hear…
IRCCourt RulingsOct 28, 1997related by meaning
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Petitioner originally elected to have his case heard as a
small tax case. See sec. 7463. Thereafter, pursuant to
petitioner…
T.D. 9130 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… IRCTreasury DecisionsJun 28, 2004related by meaning
till alive, without regard to any increases in annuity payments after the date of determination, and taking into account any remaining period certain. (4) Acceleration of payments means a shortening of the payment period with respect to an annuity or a full or partial commutation of the future annuity payments. An incr…
IRCPrivate Letter RulingsJun 23, 2017related by meaning
Office of Chief Counsel
Internal Revenue Service
memorandum
Number: 201725027
Release Date: 6/23/2017
CC:TEGE:EB:EC:JBRichards
POSTU - 154691-12
Third Party Communication: None
Date of Communication: Not Applicable
UILC: 409A.00-00
date : March 6, 2017
to : Division Counsel/Associate Chief Counsel
(Tax Exempt & Governm…