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Go to Rev. Proc. 2015-4 (not yet in the library — opens the official source)
46 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2005-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
    IRCRevenue ProceduresJan 3, 2005related by meaning
    ion letters, see, respectively, section 8 of Rev. Proc. 2005-4 (this Bulletin) and section 3.02 of Rev. Proc. 2005-6 (this Bulletin). .02 Changes. (1) New section 3.01(2) (Section 61—Gross Income Defined) has been added. (2) Section 3.01(14) (Section 121—Exclusion of Gain from Sale of Principal Residence) has been modi…
  2. Rev. Proc. 2021-38 — This revenue procedure modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a § 401(a) pre-approved plan to match the deadl…
    IRCRevenue ProceduresSep 20, 2021
    3 The heading of section 15.06(1) of Rev. Proc. 2016-37 is deleted. .04 Section 15.06(1)(a) of Rev. Proc. 2016-37 is redesignated as section 15.06(1). .05 Section 15.06(1)(b) of Rev. Proc. 2016-37 is redesignated as section 15.06(2). .06 Section 15.06(2) of Rev. Proc. 2016-37 is deleted. SECTION 4. FUTURE MODIFICATION …
  3. Rev. Proc. 2011-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section…
    IRCRevenue ProceduresSuperseded Jan 3, 2011
    Rev. Proc. 2005-16 and Rev. Proc. 2007-44 for details. SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? TE/GE .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in …
  4. Rev. Proc. 2016-51 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o…
    IRCRevenue ProceduresOct 17, 2016related by meaning
    …T ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT SECTION 15. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2013–12, Rev. Proc. 2015–27, and Rev. Proc. 2015–28 are modified and superseded by this revenue procedure. SECTION 16. EFFECTIVE DATE This revenue procedure is effective January 1, 2017. SECTION 17. PUBLIC COM…
  5. Rev. Rul. 2011-1 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.…
    IRCRevenue RulingsModified Jan 10, 2011related by meaning
    f administrative remedies for purposes of declaratory judgment under section 7428. Rev. Proc. 2010-9 superseded. Rev. Proc. 2011-10 Rev. Proc. 2011-10 This document sets forth updated procedures with respect to issuing rulings and determination letters on private foundation status under section 509(a) of the Code, oper…
  6. Ann. 2015-19 — This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition …
    IRCAnnouncementsAug 10, 2015
    set forth in Rev. Proc. 2013–12, 2013–4 I.R.B. 313, as modified by Rev. Proc. 2015–27, 2015–16 I.R.B. 914, and Rev. Proc. 2015–28, 2015–16 I.R.B. 920? Comments may be submitted in writing on or before October 1, 2015. Comments should be mailed to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2015–19), Room 5203,…