T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006related by meaning
INCOME TAX
Rev. Rul. 2006-41 Rev. Rul. 2006-41
LIFO; price indexes; department stores. The June 2006 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with referenc…
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
tion of those sections where the formal ownership of property is in a party other than the taxpayer except when title is held merely as security.
(15) Section 170.—Charitable, Etc., Contributions and Gifts.—Whether a transfer to a pooled income fund described in § 642(c)(5) qualifies for a charitable contribution deduc…
84 FR 26605 — Exception for Interests Held by Foreign Pension Funds IRCProposed Rules (FR)Proposed Jun 7, 2019related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
IRCPrivate Letter RulingsNov 14, 2014related by meaning
ount, (2) the
taxpayer must provide the trustee (and the transferee trustee, if different from the
transferor trustee) with specified information that is sufficient to effect the
recharacterization, and (3) the trustee must make the transfer.
Sections
301.9100-1, 301.9100-2, and 301.9100-3 of the P&A Regulations, in ge…
Rev. Proc. 2004-6 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… IRCRevenue ProceduresSuperseded Jan 5, 2004
… the employer being unable to rely on any favorable determination letter concerning the effect of § 414(m) or § 414(n) on the qualified status of the plan.
.07 Service will indicate whether § 414(m) or § 414(n) was considered
If the Service considers whether the plan of an employer satisfies the requirements of § 414(m…
87 FR 80042 — Exception for Interests Held by Foreign Pension Funds IRCFinal Rules (FR)Dec 29, 2022related by meaning
ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development.
( printed page 80055) List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended a…
IRCRegulationsSep 9, 2016
…fined benefit plan. Defined benefit plan means a defined benefit plan within the meaning of section 414(j). The portion of a plan described in section 414(k) that does not consist of separate accounts is treated as a defined benefit plan. Defined contribution plan. Defined contribution plan means a defined contribution…
ERISARegulationsApr 8, 2024related by meaning
(a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of:
(a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA);
(a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
IRCRegulationsSep 9, 2016
…tion, a plan must be operated in accordance with a reasonable, good faith interpretation of section 414(s). Whether a plan is operated in accordance with a reasonable, good faith interpretation of section 414(s) will generally be determined based on all relevant facts and circumstances, including the extent to which an…
IRCRegulationsDec 30, 2024related by meaning
…. Except as provided in paragraph (b), (c), (e), (f), or (g) of this section, the provisions of § 1.414(b)-1 and §§ 1.414(c)-1 through 1.414(c)-4 apply for plan years beginning after September 2, 1974.
IRCPrivate Letter RulingsDec 14, 2018
414(q)(5). Section 414(r)(2)(B) provides that the employer must
notify the Secretary that such line of business is being treated as separate. Section 414(r)(2)(C) provides that either such line of business must meet the admin istrative
PLR - 109716-18 3
scrutiny guidelines prescribed by the Secretary or the employer m…
79 FR 51092 — Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Aug 27, 2014related by meaning
C. 9701).
List of Subjects
26 CFR Part 54
Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2510 Employee benefit plans
Pensions
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care
Health insurance
Medical child su…
85 FR 47323 — Effect of Section 67(g) on Trusts and Estates; Hearing Cancellation IRCProposed Rules (FR)Proposed Aug 5, 2020related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … IRCRevenue ProceduresModified Dec 29, 2025
…plan’s terms satisfy the applicable requirements of § 401(k) and 401(m).
Governmental plans under § 414(d) .04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the plan is a governmental plan within the meaning of § 414(d). If a determination lette…
Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresSep 2, 2008related by meaning
ions to a plan subject to § 412), prohibited transactions, and failures to file the Form 5500 series cannot be corrected under this revenue procedure. (2) As part of VCP and Audit CAP, if a failure involves the failure to satisfy the minimum required distribution requirements of § 401(a)(9), in appropriate cases, the S…
Rev. Proc. 2025-4 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Dec 30, 2024
…plan’s terms satisfy the applicable requirements of § 401(k) and 401(m).
Governmental plans under § 414(d) .04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the plan is a governmental plan within the meaning of § 414(d). If a determination lette…
IRCCourt RulingsMar 31, 1981related by meaning
…erely the result of an unjustifiable separation of employees within a single business, then section 414(b) is inoperative. Petitioner urges that in such a case there has been no attempt to evade the antidiscrimination requirements of sections 401(a) and 410(b)(1) via the interposition of corporate artifices.
It is true…
T.D. 10033 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up… IRCTreasury DecisionsSep 29, 2025
…o have attained age 50 to make additional elective deferrals (catch-up contributions) under section 414(v) of the Code. Specifically, these regulations amend the regulations under sections 414(v), 401(k), and 403(b) to reflect statutory changes made by section 603 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), which r…
Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 2, 2024
…lan’s terms satisfy the applicable requirements of §§ 401(k) and 401(m).
Governmental plans under § 414(d) .04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the plan is a governmental plan within the meaning of § 414(d). If a determination lette…
Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … IRCRevenue ProceduresSuperseded Jan 3, 2023
…lan’s terms satisfy the applicable requirements of §§ 401(k) and 401(m).
Governmental plans under § 414(d) .04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the plan is a governmental plan within the meaning of § 414(d). If a determination lette…