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…
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…
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…
PLR 202631008 — Tax on Reversion of Qualified Plan Assets to Employer IRCPrivate Letter RulingsJul 31, 2026related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202631008
Release Date: 7/31/2026
Index Number: 4980.00-00
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Third Party Communication: None
Date of Communication: Not Applic…
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…
IRCPrivate Letter RulingsJun 14, 2019related by meaning
Internal Revenue Service
Department of the Treasury
Wa shington, DC 20224
Number: 201924013
Release Date: 6/14/2019
Index Number:
401.06-00, 401.06-02, 408.00-00, 408.08-00
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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…
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…
IRCPrivate Letter RulingsOct 25, 2019related by meaning
…e 6, 2019, in which your authorized representative
requested a private letter ruling on your behalf regarding an Individual Retirement
Account (I RA) under section 408 of the Internal Revenue Code for which Taxpayer was
named as a beneficiary.
The following facts and representations have been submitted under penalty of…
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…
IRCPrivate Letter RulingsJun 13, 2014related by meaning
Internal Revenue Service Department of the Treasury
Wa shington, DC 20224
Number: 201424004
Release Date: 6/13/2014
Index Number: 419.00-00, 419A.00-00,
4976.00-00, 4976.01-00,
61.00-00
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Third Party Commu…
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 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023related by meaning
y, or provider of air ambulance services:
(i) For further guidance, see § 54.9816-6T(d)(2)(i) through (iv)
(ii) [Reserved]
* * * * *
(h)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, shall be construed so as to continue to …
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…
IRCPrivate Letter RulingsJul 5, 2019related by meaning
Internal Revenue Service
Department of the Treasury
Wa shington, DC 20224
Number: 201927009
Release Date: 7/5/2019
Index Number: 408.00-00, 408.03-00
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Third Party C…
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 …
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
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…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]