T.D. 9256 — Final regulations under section 417 of the Code concern content requirements applicable to explanations of qualified joint and survivor annuities and qualified… IRCTreasury DecisionsApr 17, 2006related by meaning
SPECIAL ANNOUNCEMENT
Announcement 2006-22 Announcement 2006-22
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2005. This document does not provide guidance regarding the application of the arm’s length standa…
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. 9470 — Final regulations under section 6039 of the Code require corporations to file an information return with the IRS and furnish a written statement to each employ… IRCTreasury DecisionsDec 7, 2009related by meaning
egister on November 16, 2009, 8:45 a.m., and published in the issue of the Federal Register for November 17, 2009, 74 F.R. 59087)
Drafting Information The principal authors of these regulations are Thomas Scholz and Ilya Enkishev, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entitie…
IRCCourt RulingsMay 19, 2011related by meaning
treated as a gift, dividend,
contribution of capital, payment of compensation, or other
payment depending on the substance of the transaction. Section 7872 applies to a transaction that is a loan subject to a belowmarket interest rate and is described in one of several
enumerated categories. Sec. 7872(c) (1), (e) (1), …
T.D. 9072 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… IRCTreasury DecisionsSep 15, 2003related by meaning
4.
Robert E. Wenzel,
Deputy Commissioner for
Services and Enforcement. Approved June 27, 2003.
Pamela F. Olson,
Assistant Secretary (Tax Policy). Note (Filed by the Office of the Federal Register on July 7, 2003, 8:45 a.m., and published in the issue of the Federal Register for July 8, 2003, 68 F.R. 40510)
Drafting Inf…
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
s an avoidance or evasion of section 409(p). A public hearing on the proposed regulations is scheduled for April 20, 2005.
REG–129709–03 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(p), ident…
Rev. Rul. 2006-38 — Prohibited transactions; first tier excise tax calculations. This ruling describes how the amount involved is calculated with respect to the section 4975 prohi… IRCRevenue RulingsJul 17, 2006related by meaning
hibited transaction excise tax if an employer does not timely pay elective deferrals to a qualified plan.
ADMINISTRATIVE
Notice 2006-63 Notice 2006-63 This notice requests comments for developing record retention standards, including recordkeeping limitation programs, for tax-exempt bond issues. In particular, the noti…
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
ederal Register on June 14, 2004, 8:45 a.m., and published in the issue of the Federal Register for June 15, 2004, 69 F.R. 33288)
Drafting Information The principal authors of these regulations are Marjorie Hoffman and Cathy A. Vohs of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Governmen…
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
saction reports, the annual statements, and the report of commissions paid. This results in an IT tracking cost of $520,000.
Recordkeeping Requirement Section VI of PTE 86-128, as amended, and condition (e) of PTE 75-1, Part II, as amended, would require financial institutions to maintain or cause to be maintained for …
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
t value requirements of section 417(e)(3) because it is treated as a separate optional form of benefit under paragraph (d)(7)(iii)(A) of this section. (v) If, instead, Plan B’s terms had provided for a single-sum payment equal to the present value of the participant’s employee-provided accrued benefit as determined und…
T.D. 9319 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… IRCTreasury DecisionsApr 30, 2007related by meaning
ly in the form of a straight life annuity of $195,000, which reflects the actuarial increase of 30 percent applied to the accrued benefit of $150,000. It is assumed that all payments under Plan A, other than a payment of a single sum, are made monthly, on the first day of each calendar month. It is also assumed that th…
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
2011, to taxable years beginning on or after January 1, 2012, and before January 1, 2014.
§ 1.1016-3T
[Removed]
Par. 32.
Section 1.1016-3T is removed. PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Par. 33.
The authority citation for part 602 continues to read as follows:
Authority:
26 U.S.C. 7805.
Par.…