Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Rev. Rul. 1970-435 (not yet in the library — opens the official source)
61 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. PLR 201446036 — Roth IRA
    IRCPrivate Letter RulingsNov 14, 2014related by meaning
    …ice on or after December 31, 1997. Section 301.9100-1(c) provides that the Commissioner of Internal Revenue, in his discretion, may grant a reasonable extension of the time fixed by a regulation, a revenue ruling, a revenue procedure, a notice, or an announcement published in the Internal Revenue Bulletin for the makin…