IRCPrivate Letter RulingsMay 27, 2016related by meaning
either the 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 provides that it may not be used or cited as precedent.
4
If you wish to inquire about this ruling, please contact*** (I. D. no. ***)at***.
Please address all co…
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…
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…
89 FR 20569 — Charitable Remainder Annuity Trust Listed Transaction IRCProposed Rules (FR)Proposed Mar 25, 2024
n Person at Hearing for REG-108761-22.
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-108761-22 and the language “TESTIFY…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
…ccess telecommunications relay services. You may also follow the search instructions on
https://www.regulations.gov
to view public comments.
FOR FURTHER INFORMATION CONTACT:
Abigail Davidow (
davidow.abigail1@pbgc.gov), Deputy Assistant General Counsel, Legislative and Regulatory Division, Office of the General Counsel…
88 FR 37186 — Malta Personal Retirement Scheme Listed Transaction IRCProposed Rules (FR)Proposed Jun 7, 2023
y: Request to TESTIFY In Person at Hearing for REG-106228-22.
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-106228-22 an…
IRCRegulationsSep 13, 2021related by meaning
(a) (a) -(b) [Reserved]
IRCProposed Rules (FR)Proposed Oct 5, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-100719-21).
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 he…
87 FR 15148 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction IRCProposed Rules (FR)Proposed Mar 17, 2022
ov
(indicate IRS and REG-114209-21). 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-114209-21 and the word TESTIFY. For…
88 FR 60018 — Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRCProposed Rules (FR)Proposed Aug 30, 2023
n Person at Hearing for REG-100908-23.
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-100908-23 and the language TESTIFY …
88 FR 41047 — Corporate Bond Yield Curve for Determining Present Value IRCProposed Rules (FR)Proposed Jun 23, 2023
bject line may say: Request to TESTIFY In Person at Hearing for REG-124123-22.
Individuals who want to testify by telephone at the public hearing must ( printed page 41050)
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…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022
…ring, send an outline of topic submissions electronically via the Federal eRulemaking Portal at
www.regulations.gov
(indicate IRS and REG-114666-22).
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 …
87 FR 25161 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Apr 28, 2022
ov
(indicate IRS and REG-106384-20).
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-106384-20 and the word TESTIFY. For…
87 FR 11366 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRCProposed Rules (FR)Proposed Mar 1, 2022
ov
(indicate IRS and REG-114209-21).
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-114209-21 and the word TESTIFY. For…
86 FR 53893 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRCProposed Rules (FR)Proposed Sep 29, 2021
ov
(indicate IRS and REG-100718-21).
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-100718-21 and the word TESTIFY. For…
T.D. 9779 — Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Section 83(b) permits the service prov… IRCTreasury DecisionsAug 15, 2016
…ng from the enactment of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).
INCOME TAX
REG–103058–16 REG–103058–16
These proposed regulations (REG–103058–16) address various issues under section 6055, including identifying the health insurance issuer as the reporting entity for catastrophic health coverage…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015
lished on October 19, 2010 (75 Fed. Reg. 64197) and can be relied upon until the 2014 and 2015 amendments to the regulations under § 411(a)(13) apply. [4] Amendments to the final regulations under § 411(b)(5) (which final regulations were included in the 2010 C. L.) were published on September 19, 2014 (79 Fed. Reg. 56…
Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in … IRCNoticesOct 6, 2014
…under the plan. Cafeteria plans are not required to allow any of the changes permitted under Treas. Reg. § 1.125–4. Treas. Reg. § 1.125–4(c) permits a cafeteria plan to allow an employee to revoke an election during a period of coverage with respect to coverage under an accident or health plan as defined in Treas. Reg.…
REG-106796-12 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… IRCProposed Rules (FR)Proposed May 28, 2013
REG-106796-12
Notice of Proposed Rulemaking The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking.
SUMMARY:
This document contains proposed regulations on the application of the $500,000 d…
PLR 201545010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsNov 6, 2015related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201545010
Release Date: 11/6/2015
Index Number: 457.00-00
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Third Party Communication: None
Date of Communication: Not Applicable
…