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100 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 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 …
  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. 81 FR 35124 — Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements
    IRCProposed Rules (FR)Proposed Jun 1, 2016related by meaning
    nies' treatment of offset receivables and payables under the SLR rule. 3. Treatment of Securities Received in an Asset Exchange by a Securities Lender The proposed rule would include a rule of construction in § __.102(c) specifying that when a covered company, acting as a securities lender, receives a security in an as…
  4. 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…
  5. 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…
  6. 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…
  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. 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 200934011 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsAug 21, 2009related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 200934011 Release Date: 8/21/2009 Index Number: 457.05-00, 457.12-02 ------------------------------------------------ ---------------------------------------------- -- -------------------------------- -------------------------------------…
  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 202435008 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsAug 30, 2024related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202435008 Release Date: 8/30/2024 4980.00-00, 4980.01-00 ---------------------------------------- ---------------------------------------- --------------------------- Third Party Communication: None Date of Communication: Not Applicable Pe…
  12. PLR 201151001 — Optional Treatment of Elective Deferrals as Roth Contributions
    IRCPrivate Letter RulingsDec 23, 2011related by meaning
    …---------------------------------------- ------ --------------------------------------------- State Regulations = ---------------------------------------------------------------
  13. PLR 201048035 — Statutory Exemptions
    IRCPrivate Letter RulingsDec 3, 2010related by meaning
    …----- ---------------------------------------------------------- I might also point out that Treas. Reg. Sec. 54.4975-11(d)(5) would also be a good provision to cite in connection with this issue (rather than just the 1980 rev rul) as it im poses an annual valuation requirement on all ESOPs (both leveraged and nonlever…
  14. PLR 201743002 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsOct 27, 2017related by meaning
    the distribution is made. Permissible withdrawals from the Plan do not viola te the distribution restrictions of sections 457(b)(5) and 457(d)(1)(A). County A represents that the Plan does not currently provide its participants with the option to receive loans, to receive distributions for payment of health and long-t…
  15. PLR 200706008 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsFeb 9, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200706008 Release Date: 2/9/2007 Index Number: 457.05-00, 408.12-00 ------------------------------------------------------------ -------------- ----------------------------------------------------- ---------------------- ------------------…
  16. 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…
  17. PLR 201452027 — Foreign Situs Trust
    IRCPrivate Letter RulingsDec 26, 2014related by meaning
    tter ruling has been sent to your authorized representatives pursuant to a power of attorney on file in this office. If you wish to inquire about this ruling, please contact (ID ) at ( ) . Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Deleted copy of ruling letter Notice of Intention to Disclose CC: S…
  18. PLR 202550025 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsDec 12, 2025related by meaning
    … a letter ruling submitted on behalf of Taxpayer by its authorized representative on March 11, 2025 regarding the treatment of the transfer of
  19. 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 ---------------------------------------- ------------------------------------------------------------ --------------------------------------------------- ----------------…
  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…