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80 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. Treas. Reg. § 1.401(a)-20(b) — Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
    IRCRegulationsMay 18, 2016
    …ntained under a collective bargaining agreement unless the employee representatives satisfy section 7701(a)(46) of the Internal Revenue Code after March 31, 1984. See § 301.7701-17T for other requirements for a plan to be considered to be collectively bargained. Nothing in section 302(b) of REA 1984 denies a participan…
  2. Notice 2024-55 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
    IRCNoticesJul 8, 2024related by meaning
    nal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103 of the Code. VI. DRAFTING INFORMATION The principal authors of this notice are Naomi Lehr, Vernon Carter, and Pamela R. Kinard of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organization…
  3. Treas. Reg. § 1.401(a)(26)-6(b)(6) — Excludable employees.
    IRCRegulationsMay 18, 2016
    …etermined that the employee representative is not a bona fide employee representative under section 7701(a)(46) and thus there are no “collectively bargained employees.” In this case, all employees of W must be considered in determining whether section 401(a)(26) is met. Example 3.Employer X has collectively bargained …
  4. T.C. Memo. 2025-7 — Sonji Marie Mosley v. Commissioner
    IRCCourt RulingsJan 22, 2025related by meaning
    s through her employment with the City of Charlotte —one with Prudential and the other with LGERS —both of which were qualified retirement plans (they were North Carolina section 401(k) plans), and that petitioner received two dis tributions from Prudential and one distribution from LGERS in 2018. T he parties have als…
  5. Treas. Reg. § 1.401(l)-6(a)(2)(iv) — Effective dates and transition rules.
    IRCRegulationsMay 18, 2016
    …ntained under a collective bargaining agreement unless the employee representatives satisfy section 7701(a)(46) of the Internal Revenue Code after March 31, 1984. See § 301.7701-17T of this chapter for other requirements for a plan to be considered to be collectively bargained.
  6. 77 FR 37352 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
    IRCProposed Rules (FR)Proposed Jun 21, 2012related by meaning
    dopted as final regulations, consideration will be given to any comments that are submitted timely to the IRS as prescribed in this preamble under the Addresses heading. The IRS and Treasury Department request comments on all aspects of the proposed rules. All comments are available at www.regulations.gov or upon reque…
  7. 88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction
    IRCProposed Rules (FR)Proposed Jun 7, 2023related by meaning
    sury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follows: PART 1—INCOME TAXES Paragraph 1. The a…
  8. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    nerally presumed correct. Rule 142(a); Welch v. Helvering , 290 U.S. 111, 115 (1933). Furthermore, every item of a person's gross income is subject to Federal income tax unless there is a statute or some rule of law that exempts the person or the item from gross income. HCSC- Laundry v. United States , 450 U.S. 1, 5 (1…
  9. Treas. Reg. § 1.72-2(ii)(3) — Applicability of section.
    IRCRegulationsJul 26, 2016related by meaning
    (ii)(3) (3)
  10. 81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
    IRCProposed Rules (FR)Proposed Dec 29, 2016related by meaning
    ion about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments by March 29, …
  11. Treas. Reg. § 1.414(c)-3(d)(4) — Exclusion of certain interests or stock in determining control.
    IRCRegulationsSep 9, 2016
    …) (4) Partner. For purposes of this section, the term “partner” means any person defined in section 7701(a)(2) (relating to definitions of partner). (d)(5) (5) Fiduciary. For purposes of this section and § 1.414(c)-4, the term “fiduciary” has the same meaning as such term is given in section 7701(a)(6) and the regulati…
  12. I.R.C. § 6652(c)(1)(D) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(1)(D) (D) Public inspection of applications for exemption and notice of status In the case of a failure to comply with the requirements of section 6104(d) with respect to any exempt status application materials (as defined in such section) or notice materials (as defined in such section) on the date and in the mann…
  13. Treas. Reg. § 1.414(v)-2(b)(4)(v) — Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
    IRCRegulationsNov 17, 2025
    …es from an entity that is disregarded as an entity separate from its owner in accordance with § 301.7701-2(c)(2)(i) of this chapter (that is, the entity has not made an election under § 301.7701-3(b)(1)(ii) of this chapter to be classified as a corporation), the owner is treated as the employer sponsoring the plan for …
  14. 89 FR 54284 — Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
    IRCFinal Rules (FR)Jun 28, 2024related by meaning
    ent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at https://www.irs.gov. Drafting Information The principal authors of these final regulations are Elizabeth Boone and Hannah Kim, Office of the Associate Chief Counsel (Income Tax & Accounting), IRS, and John Haneb…
  15. Joint BoardRegulationsDec 30, 2016
    … Revenue Service. (a)(8) (8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.
  16. Treas. Reg. § 54.7701-1(a) — Tax return preparer.
    IRCRegulationsDec 30, 2016
    (a) (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
  17. Circular 230 § 10.51(a)(5) — Incompetence and disreputable conduct.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(5) (5) Solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the Internal Reven…
  18. Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k…
    IRCNoticesJun 8, 2026
    …10% additional tax under section 72(t)(2)(N) does not apply. See section 72(t)(2)(N)(ii). 8 Section 7701(a)(11)(B) provides that the term “Secretary” means the Secretary of the Treasury or his delegate. Section 7701(a)(12)(A)(i) defines delegate to include any agency of the Treasury Department, which includes the IRS. …
  19. Rev. Proc. 2018-52 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”…
    IRCRevenue ProceduresOct 15, 2018related by meaning
    addressed pursuant to a VCP submission, the IRS reserves the right to make a referral of the abusive tax avoidance transaction matter for examination. (c) Audit CAP and SCP (for plans Under Examination). For plans Under Examination, if the IRS determines that the plan or Plan Sponsor was, or may have been, a party to a…
  20. PLR 202031008 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJul 31, 2020
    …sation. H.R. Rep. No. 426, 99th Cong., 1st Sess. 704 (1985), 1986 – 3 (Vol. 2) C.B. 1, 580. Section 7701(a)(14) defines “taxpayer” to mean any person subject to any internal revenue tax. Trust Classification Section 301.7701 – 4(a) of the Procedure and Administration Regulations provides that, in general, the term “tru…