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Go to REG-112829-25 (not yet in the library — opens the official source)
107 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. 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 …
  2. PLR 201628006 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628006 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ----------------------------- ----------------------- ----------------------------------- --------…
  3. PLR 201628004 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628004 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ ------------------------------------ ----------------------- ----------------------------------- -…
  4. PLR 201430028 — Foreign Situs Trust
    IRCPrivate Letter RulingsJul 25, 2014related by meaning
    …eriod prescribed by section 402(c)(3) of the Code was due to the fact that he never received notice regarding Company 2 201430028 D's intent to distribute Amount 1 nor did Taxpayer A receive the initial distribution check. Taxpayer A represents that he participated in Plan B maintained by Company D.
  5. PLR 202630003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJul 24, 2026related by meaning
    unsel, Qualified Plans Branch 4 (Employee Benefits, Exempt Organizations, and Employment Taxes) cc: -------------------------------------------------- ---------------------------------------------------- -------------------------
  6. PLR 202631008 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 31, 2026related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202631008 Release Date: 7/31/2026 Index Number: 4980.00-00 ----------------------- ------------------------------ -------------------------------------- -------------------- Third Party Communication: None Date of Communication: Not Applic…
  7. PLR 201622037 — Rollover Contributions
    IRCPrivate Letter RulingsMay 27, 2016related by meaning
    either the 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 provides that it may not be used or cited as precedent. 4 If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***. Please address all co…
  8. 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 ----------------- -------------------------------- ------------------------------- ----------------------- ---------------------------- ------------------------------------------…
  9. PLR 201850011 — Separate Lines of Business and Operating Units
    IRCPrivate Letter RulingsDec 14, 2018related by meaning
    …dministrative scrutiny requirement of section 414(r)(2) of the Internal Revenue Code (Code) and the regulations thereunder. The following facts and representations have been submitted under penalties of perjury in support of Taxpayer A’s re quest:
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 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…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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…
  15. PLR 202533007 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 15, 2025related by meaning
    and accompanied by a penalty of perjury statement executed by Taxpayer, as specified in Rev. Proc. 2024-1, 2024-1 I.R.B. 1, section 7.01(16)(b). While this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. The Associate office will…
  16. 89 FR 85099 — Energy Efficient Home Improvement Credit
    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…
  17. PLR 202210004 — Unrealized Appreciation of Employer's Securities
    IRCPrivate Letter RulingsMar 11, 2022related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202210004 Release Date: 3/11/2022 Index Number: 402.07-00 ------------------------------ ------------------------------------------------------------ ---------------------------------- ---------------------------- Third Party Communication…
  18. 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…
  19. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    … are finalizing largely as proposed, with minor modifications to improve readability, the proposals regarding selection of the certified IDR entity at 26 CFR 54.9816-8(c)(1)(ii), 29 CFR 2590.716-8(c)(1)(ii), and 45 CFR 149.510(c)(1)(ii); 26 CFR 54.9816-8(c)(1)(iii), 29 CFR 2590.716-8(c)(1)(iii), and 45 CFR 149.510(c)(1…
  20. 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…