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100 documents · 0.32sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  2. 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…
  3. 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…
  4. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  5. 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 …
  6. PLR 201833012 — Cash or Deferred Arrangements
    IRCPrivate Letter RulingsAug 17, 2018related by meaning
    g contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party, as specified in Rev. Proc. 2018-1, 2018-1 I.R.B. 1, § 7.01(16)(b). This office has not verified any of the material submitted in suppor…
  7. 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…
  8. Rev. Proc. 2015-27 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include mi…
    IRCRevenue ProceduresApr 20, 2015related by meaning
    …ision Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure, contact Kathleen Herrmann or Vernon Carter at (202) 317-6799 (not a toll-free number).
  9. PLR 202429010 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsJul 19, 2024related by meaning
    to each of your authorized representatives. Sincerely, Linda S. F. Marshall Senior Counsel, Qualified Plans Branch 1 Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) cc: --------------------------------- --- ------------------------ -------------------------- -----------…
  10. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ------------------------------- ---------------- ----------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------- -------------------------------------- ------------…
  11. PLR 200526022 — Year of Deduction
    IRCPrivate Letter RulingsJul 1, 2005related by meaning
    --- - ,
  12. PLR 201616012 — Minimum Funding Standards for Multiemployer Plans
    IRCPrivate Letter RulingsApr 15, 2016related by meaning
    have sent a copy of this letter to the Manager, EP Classification in Baltimore, Maryland and to the Manager, EP Compliance Unit in Chicago, Illinois. This ruling is directed only to the taxpayer that requested it. Section 6110(k)(3) of the Internal Revenue Code provides that it may not be used or cited by others as pre…
  13. PLR 201743002 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsOct 27, 2017related by meaning
    l revoke or modify a letter ruling and apply the revocation retroactively if there has been a misstatement or omission of controlling facts; the facts at the time of the transaction are materially different from the controlling facts on which the ruling was based; or, in the case of a transaction involving a continuing…
  14. 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…
  15. PLR 201945024 — Year of Deduction
    IRCPrivate Letter RulingsNov 8, 2019related by meaning
    …e under any other provision of the Code or Title 1 of ERISA. In particular, no opinion is expressed regarding the deductibility of interest payments made pursuant to the terms of the Debt, or whether part or all of the contribu tions to the Trust must be capitalized under section 263A. The rulings contained in this let…
  16. 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…
  17. Rev. Proc. 2008-62 — This document sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the…
    IRCRevenue ProceduresOct 20, 2008related by meaning
    …o use substitute mortality tables. SECTION 3. GENERAL ADMINISTRATIVE PROCEDURES .01 Compliance with Regulations. Requests submitted on or after December 1, 2008, must satisfy the requirements of final regulation § 1.430(h)(3)-2 and this Rev. Proc. 2008-62. Requests submitted before December 1, 2008, may either satisfy …
  18. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026related by meaning
    tion, each plan, issuer, or FEHB carrier would be assigned an IDR registration number (“registration number”). The Departments proposed gathering this ( printed page 33993)
  19. 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…
  20. PLR 201542008 — Rollover Contributions
    IRCPrivate Letter RulingsOct 16, 2015related 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. Page4 2015420 o.s 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. A cop…