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102 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  2. Treas. Reg. § 1.421-1(j)(2) — Meaning and use of certain terms.
    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…
  3. 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…
  4. PLR 202111005 — Exceptions
    IRCPrivate Letter RulingsMar 19, 2021related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202111005 Release Date: 3/19/2021 Index Number: 4980.02-00 ------------------------------ ------------------------------------------------- ------------------------------- ------------------- -------------------------------------------- --…
  5. 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…
  6. PLR 201538021 — Definition of Employer Securities
    IRCPrivate Letter RulingsSep 18, 2015related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 201538021 Release Date: 9/18/2015 Index Number: 409.01-09 ---------------------------------------------- ---------------------------------------------- -------------------------- ------------------------------------ Third Party Communicati…
  7. 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…
  8. PLR 201643014 — Qualified Governmental Excess Benefit Plans
    IRCPrivate Letter RulingsOct 21, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201643014 Release Date: 10/21/2016 Index Number: 415.12-00 --------------------------------------------------------- -------------------- -------------------------- --------------------------- Third Party Communication: None Date of Commu…
  9. 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…
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 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 …
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. PLR 201024011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsJun 18, 2010related by meaning
    and accompanied by a penalty of perjury statement executed by an appropriate party. W hile this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. Sincer ely, Cheryl E. Press Senior Technician Reviewer, Qualified Plans Branch 2 (Emp…
  15. PLR 201828007 — Qualifying Employer Real Property/Securities
    IRCPrivate Letter RulingsJul 13, 2018related by meaning
    action. See Re v. Proc. 2018-1, § 11.05. PLR - 131938-17 6 In accordance with the Power of Attorney on file with this office, a copy of this letter is being sent to your authorized representative. Sincerely, John T. Ricotta Branch Chief Qualified Plans Branch 3 (Tax Exempt & Government Entities)
  16. 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 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  17. 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: -------------------------------------------------- ---------------------------------------------------- -------------------------
  18. PLR 201628005 — Required Distributions
    IRCPrivate Letter RulingsJul 8, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201628005 Release Date: 7/8/2016 Index Number: 401.06-00, 401.06-02, 408.02-01 ------------------------------------------------------------ -------------------------------- ----------------------- ----------------------------------- -----…
  19. PLR 201639001 — Medical, Etc. Benefits
    IRCPrivate Letter RulingsSep 23, 2016related by meaning
    …--------- Third Party Communication: None Date of Communication: Not Applicable Person To Contact: Gregory Burns Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:H W PLR - 101580-16 Date: June 16, 2016 Legend: Taxpayer = -------------------------------------- Company A = -----------------------------…
  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…