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Go to REG-117130-25 (not yet in the library — opens the official source)
97 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  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. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
    nsor (if applicable); and the assigned Federal IDR registration number (if the plan or issuer is registered with the Federal IDR ( printed page 75834) registry). In addition, these proposed rules would amend the statement required under 26 CFR 54.9816-6(d)(1)(iv), 29 CFR 2590.716-6(d)(1)(iv), and 45 CFR 149.140(d)(1)(i…
  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 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…
  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 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
    - - - - -
  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. 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 201151002 — Optional Treatment of Elective Deferrals as Roth Contributions
    IRCPrivate Letter RulingsDec 23, 2011related by meaning
    …----------- ---------------- ---------------------------------------------------------------- State Regulations = ---------------------------------------------------------------- Dear -------------------- This responds to your letter of Febru ary 14, 2011, and subsequent correspondence, on behalf of State S and its Boa…
  12. PLR 201617004 — Amounts Not Receivable as Annuities
    IRCPrivate Letter RulingsApr 22, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201617004 Release Date: 4/22/2016 Index Number: 72.07-00, 72.19-00, 72.22 - 00, 101.05-00, 264.03-00, 264.04-00, 264.05-00, 7702.00-00, 7702.17-00, 7702A.03-03 ------------------------------------------- -------------------------- -------…
  13. PLR 202435007 — Minimum Funding Standards
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    g the following fax numbers or addresses: ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------…
  14. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM January 07, 2004 Number: 200424004 Release Date: 6/11/04 Third Party Contact: Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04 CASE-MIS No.: TAM- 127815-03, CC:ITA:B07 Industry Director ------------------------------------------------ Taxpayer's Name…
  15. PLR 201440034 — Minimum Funding Waiver
    IRCPrivate Letter RulingsOct 3, 2014related by meaning
    rise in connection with the Plan or the proposed amendment. This ruling is directed only to the taxpayer that requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited by others as precedent. We have sent a copy of this letter to the Manager, EP Classification in Baltimore, Maryland, and t…
  16. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  17. PLR 201351001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations
    IRCPrivate Letter RulingsDec 20, 2013related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201351001 Release Date: 12/20/2013 Index Number: 457.00-00 ------------------------- ------------------------------------------------------------ ----------------------- ---- ------------------------------------------------------------ --…
  18. 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…
  19. 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:
  20. 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…