Rev. Rul. 2004-12 — Plan qualification; rollovers. This ruling describes a situation where an eligible retirement plan separately accounts for amounts attributable to rollover con… IRCRevenue RulingsFeb 17, 2004related by meaning
…es and between § 457 eligible governmental plans.
DRAFTING INFORMATION The principal author of this revenue ruling is Roger Kuehnle of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue ruling, please contact Employee Plans’ taxpayer assistance telephone serv…
IRCCourt RulingsMay 19, 1986related by meaning
urt has taken in later cases, such as those noted earlier herein, is a matter that we need not consider. The plain fact is that it is distinguishable. We find support, at least to some extent, for our conclusion that the provision under attack is constitutional in the numerous recent cases interpreting section 2035 wit…
Rev. Proc. 2005-76 — Retroactive payment of benefits; multiemployer plan; discretionary relief; extension. This procedure extends the date by which certain qualified retirement pla… IRCRevenue ProceduresDec 12, 2005related by meaning
Rev. Proc. 2005-76
SECTION 1. PURPOSE
The purpose of this revenue procedure is to extend the date by which a qualified retirement plan must be in operational compliance with a reforming plan amendment in order to be eligible for the treatment described in section 3.02 of Revenue Procedure 2005-23, 2005-18 I.R.B. 991, r…
Rev. Rul. 2008-13 — Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of sectio… IRCRevenue RulingsMar 10, 2008
INCOME TAX
Rev. Rul. 2008-11 Rev. Rul. 2008-11
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2008.
Rev. Rul. 2008-12 Rev. Rul. 2008-12
Application o…
Rev. Rul. 2004-11 — Coverage; special rules; request for comments. This ruling describes the application of the special coverage rule for acquisitions and dispositions in section … IRCRevenue RulingsFeb 17, 2004related by meaning
…410(b)(6)(C).
SUBMISSION OF COMMENTS Comments should be submitted by May 17, 2004, to CC:PA:LPD:RU (Rev. Rul. 2004-11), Room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, D.C. 20044. Comments may be hand delivered between the hours of 8 a.m. and 5 p.m., Monday through Friday to CC:PA:LPD:RU…
IRCCourt RulingsJun 3, 1998related by meaning
…red quarterly payments on
the notes (and the plan's failure to enforce such payments)
amounted to a revision or modification of the terms of the
underlying obligations."
Petitioners cite Tech. Adv. Mem. 93-44-001
(November 5, 1993) (the TAM) to support their position
IRCPrivate Letter RulingsApr 10, 2015
… Service applied these general tax ownership principles in a series of “investor
con trol” rulings. Rev. Rul. 77-85, 1977-1 C.B. 12, Rev. Rul. 80-274, 1980-2 C.B. 27,
Rev. Rul. 81-225, Rev. Rul. 82-54, 1982-1 C.B. 11, Rev. Rul. 2003-91, 2003-2 C.B.
347, and Rev. Rul. 2003-92, 2003-2 C.B. 350. The rulings stand for the …
PLR 200119017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations IRCPrivate Letter RulingsMay 11, 2001related by meaning
…ployer and the
participants of the Plan and applies only to the Plan submitted on June 28, 2000, as revised by amendments submitted on December 1, 2000 and January 3, 2001. Section
6110(k)(3) of the Internal Revenue Code provides that it may not be used or cited as
precedent.
Temporary or final regulations pertaining t…
IRCPrivate Letter RulingsFeb 9, 2007related by meaning
his ruling have not yet been adopted. Therefore, Ruling Number 4 may
be modified or revoked if the adopted final regulations are inconsistent with any conclusion in this ruling. See section 11.04 of Rev. Proc. 2006-1, 2006-1 I.R.B. 1, 49.
However, when the criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a…
Rev. Rul. 2022-13 — This revenue ruling addresses the application of section 432(b)(7) in the case of a merger of a multiemployer defined benefit pension plan that receives specia… IRCRevenue RulingsJul 25, 2022related by meaning
EMPLOYEE PLANS
Rev. Rul. 2022-13, page 99.
This revenue ruling addresses the application of section 432(b)(7) in the case of a merger of a multiemployer defined benefit pension plan that receives special financial assistance (SFA) from the Pension Benefit Guaranty Corporation into a multiemployer defined benefit pensi…
T.D. 9324 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… IRCTreasury DecisionsMay 29, 2007
INCOME TAX
Rev. Rul. 2007-34 Rev. Rul. 2007-34
LIFO; price indexes; department stores. The March 2007 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 referen…
Rev. Proc. 2015-28 — This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B. 313. The modifications reflected in this revenue procedure include ne… IRCRevenue ProceduresApr 20, 2015related by meaning
2013–12 is modified by this revenue procedure.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective April 2, 2015.
SECTION 7. PUBLIC COMMENTS The Treasury Department and the Service invite comments on this revenue procedure. Send submissions to CC:PA:LPD:PR, (Rev. Proc. 2015–28), Room 5203, Internal Revenue Se…
IRCCourt RulingsAug 11, 1980
and Effects,” 52 Minn. L. Rev. 1198 (1968); H. Dederick, “What Constitutes Discrimination in Pension and Profit-Sharing Plans?”, 22 J. Tax. 272(1965). An approach more favorable to petitioners would include in the computations Higgins’ Social Security (PICA) contributions. Liberty Machine Works, Inc. v. Commissioner, 6…
IRCRegulationsJul 12, 2016
ection 4911(a) is $5,000 {25% × ($100,000−$80,000) = $5,000}. For 1980, the tax is $10,000. For 1981, the tax is $1,250. (3) The taxable years 1979 through 1981 are all determination years under paragraph (c)(8) of this section. On its annual return for determination year 1979, the first year of its first election, X c…
Notice 2005-101 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… IRCNoticesDec 27, 2005
…)(v) of the Code and the applicable mortality table under § 417(e)(3)(A)(ii)(I) of the Code. (New). Rev. Rul. 2002-42, 2002-1 C.B. 76, provides guidance with respect to a situation where a money purchase pension plan is merged or converted into a profit sharing plan.
Rev. Proc. 2002-21, 2002-1 C.B. 911, provides guidan…