IRCRegulationsJan 19, 2017
(f) (f) Effective/applicability date.
(f)(1) (1) In general. These regulations are effective on August 3, 2004.
(f)(2) (2) Reliance and transition period. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations RE…
88 FR 76004 — Proposed Amendment to Prohibited Transaction Exemption 84-24 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
…tly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the Unified Agenda of Federal Regulatory and Deregulatory
Actions
See the
Document Drafting Handbook
for more details.
Department of Labor
Employee Benefits Security Administration
29 CFR Part…
IRCRegulationsSep 9, 2016
…d. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations REG-122917-02 (68 FR 34344), or this section until the earlier of January 1, 2006, or the first regularly scheduled stockholders meeting of the granting c…
IRCRegulationsJan 19, 2017
…d. For statutory options granted on or before June 9, 2003, taxpayers may rely on the 1984 proposed regulations LR-279-81 (49 FR 4504), the 2003 proposed regulations REG-122917-02 (68 FR 34344), or this section until the earlier of January 1, 2006, or the first regularly scheduled stockholders meeting of the granting c…
IRCPrivate Letter RulingsMar 22, 2013related by meaning
ID:
Office:
UILC:
CCA_2012102212160650
--------------------------
4975.06-01, 4975.08-00
Number: 201312035
Release Date: 3/22/2013
From: -------------------
Sent: Monday, October 22, 2012 12:16:07 PM
To: ------------------
Cc: -------------------------- --------
Subject: RE: Guidance on Case
----------- -
Look at the a…
91 FR 33129 — Guidance on Tax-Exempt Refunding Bonds; Hearing IRCProposed Rules (FR)Proposed Jun 3, 2026
t Hearing for REG-117298-21.
Individuals who want to attend the hearing in person without testifying must also send an email to
publichearings@irs.gov to have their name added to the building access list. The subject line of the email must contain the regulation number REG-117298-21 and the language ATTEND In Person. F…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
IRCProposed Rules (FR)Proposed Jan 13, 2025
n Person at Hearing for REG-101268-24.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-101268-24 and the language TESTIFY …
IRCPrivate Letter RulingsSep 25, 2020related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202039002
Release Date: 9/25/2020
Index Number: 401.06-00, 408.06-00
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24 T.C. 460 — Northwest Automatic Products Corp. v. United States IRCCourt RulingsJun 23, 1955related by meaning
…nient, kindly advise us promptly in order that a continuance may- be arranged. This notice, sent by registered mail, constitutes commencement of the renegotiation proceedings in conformity with the provisions of subsection (c) (1) of the Renegotiation Act.
Very truly yours,
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
77 FR 42462 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction IRCProposed Rules (FR)Proposed Jul 19, 2012related by meaning
… (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background The notice of proposed rulemaking (REG-153627-08) that is the subject of this correction is under section 6057 of the Internal Revenue Code.
Need for Correction
As published, REG-153627-08 contains an error that may prove to be misleading and is in need o…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
…tly
related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
the Unified Agenda of Federal Regulatory and Deregulatory
Actions
See the
Document Drafting Handbook
for more details.
Department of Labor
Employee Benefits Security Administration
29 CFR Part…
IRCCourt RulingsMay 22, 2025
T.D. 9568, 76
Fed. Reg. 80 , 082 (Dec. 22, 2011) , 2012- 12 I.R.B. 499.
8
The 2009 cost sharing regulations replaced the 1995 cost sharing regulations and redesignated them Treas ury Reg ulation § 1.482-7A (Treas. Reg.) . See 74 Fed. Reg.
352. T he 1995 cost sharing regulations were at issue in Amazon.com , Inc. & Subs…
89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service IRCProposed Rules (FR)Proposed Dec 26, 2024
y: Request to TESTIFY In Person at Hearing for REG-116610-20.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-116610-20 an…
IRCProposed Rules (FR)Proposed Oct 25, 2024
y: Request to TESTIFY in Person at Hearing for REG-118264-23.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-118264-23 an…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
n Person at Hearing for REG-108761-22.
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-108761-22 and the language “TESTIFY…
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
y: Request to TESTIFY In Person at Hearing for REG-106228-22.
Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov
to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-106228-22 an…
PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJul 19, 2024related by meaning
er and accompanied by a penalty of perjury statement executed by
an appropriate party, as specified in Rev. Proc. 2024-1, 2024-1 IRB 1, § 7.01(16)(b). This offic e has not verified any of the material submitted in support of the request for
ruling, and such material is subject to verification on examination. The Associ…
IRCProposed Rules (FR)Proposed Oct 5, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-100719-21).
Individuals who want to testify by telephone at the public hearing must send an email to
publichearings@irs.gov
to receive the telephone number and access code for the he…