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107 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. PLR 201550015 — Additional Tax
    IRCPrivate Letter RulingsDec 11, 2015related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201550015 Release Date: 12/11/2015 Index Number: 4971.02-00 ----------------- -------------------------------- ------------------------------- ----------------------- ---------------------------- ------------------------------------------…
  2. Treas. Reg. § 1.421-2(f) — General rules.
    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…
  3. PLR 201803007 — Definitions and Special Rules
    IRCPrivate Letter RulingsJan 19, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201803007 Release Date: 1/19/2018 414.00-00, 414.08-00 ----------------------------- ------------------------------ -------------------------- ----------------------------------------------- In Re: ------------------------------- Third Pa…
  4. Treas. Reg. § 1.422-5(f)(2) — Permissible provisions.
    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…
  5. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  6. Treas. Reg. § 1.424-1(g)(2) — Definitions and special rules applicable to statutory options.
    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…
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 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…
  9. PLR 201626005 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201626005 Release Date: 6/24/2016 Index Number: 4980.02-00 ------------------------- ------------------------------------ --------------------------------------------- ----------------------------------- Third Party Communication: None Da…
  10. 90 FR 2645 — Catch-Up Contributions
    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 …
  11. PLR 201510061 — Minimum Funding Waiver
    IRCPrivate Letter RulingsMar 6, 2015related by meaning
    ection 412(c)(7) of the Code and section 302(c)(7) of ERISA. This ruling is directed only to the taxpayer that requested it. Section 6110(k)(3) of the Code provides that it may not be used or cited by others as precedent. When filing Form 5500 for the plan year ending May 31, , the date of this letter should be entered…
  12. PLR 201526025 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsJun 26, 2015related by meaning
    t a copy of this letter to the Manager, EP Classification in Baltimore, Maryland, to the Manager, EP Compliance Unit in Chicago, Illinois, and to your authorized representative pursuant to a power of attorney on file in this office. This ruling is directed only to the taxpayer that requested it. Section 611 O(k)(3) of …
  13. PLR 202039002 — Required Distributions
    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 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PLR 201616013 — Rollover Contributions
    IRCPrivate Letter RulingsApr 15, 2016related by meaning
    of the transaction described herein under the provisions of any other section of either the Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 6110(k)(3) of the Code provides that it may not be used or cited as precedent. Pursuant to a power of at…
  17. PLR 201437034 — Required Distributions
    IRCPrivate Letter RulingsSep 12, 2014related by meaning
    he Code or regulations which may be applicable thereto. This letter is directed only to the taxpayer who requested it. Section 611 O(k)(3) of the Code pr_ovides that it may not be used or cited as precedent. Pursuant to the power of attorney on file with this office, a copy of this letter ruling is being sent to your a…
  18. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM Third Party Communication: None Date of Communication: Not Applicable Number: 200648028 Release Date: 12/1/2006 Index (UIL) No.: 6166.00-00, 6403.00-00, 2055.00-00, 2511.02-00, 414 .00-00, 2053.09-00, 2032.00-00 CASE - MIS No.: TAM - 142156-05 AUGUST …
  19. PLR 201424004 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJun 13, 2014related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201424004 Release Date: 6/13/2014 Index Number: 419.00-00, 419A.00-00, 4976.00-00, 4976.01-00, 61.00-00 --------------------- ---------------------------------------- --------------------- ------------------------------- Third Party Commu…
  20. 164 T.C. No. 9 — Facebook, Inc. & Subsidiaries v. Commissioner
    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…