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Go to Treas. Reg. § 1.404-1T (not yet in the library — opens the official source)
84 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. 87 FR 80097 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities
    IRCProposed Rules (FR)Proposed Dec 29, 2022related by meaning
    … from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 1 as follows: PART 1—INCOME TAXES Para…
  2. Rev. Rul. 2024-1 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect…
    IRCRevenue RulingsJan 8, 2024related by meaning
    eet the requirements of section 1(h)(11) after the publication of Notice 2011-64. Notice 2011–64 is amplified and superseded. REG-118492-23, page 366. These proposed regulations would provide guidance to qualified manufacturers of new clean vehicles to comply with rules regarding excluded entities, as established by th…
  3. Treas. Reg. § 1.404(b)-1 — Method of contribution, etc., having the effect of a plan; effect of section 404(b).
    IRCRegulationsMay 18, 2016related by meaning
    rring the receipt of compensation, he shall not be allowed a deduction until the year in which the compensation is paid. This provision is not intended to cover the case where an employer on the accrual basis defers payment of compensation after the year of accrual merely because of inability to pay such compensation i…
  4. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024related by meaning
    esses, such as International Traffic in Arms Regulations (ITAR) registration or National Institute of Standards and Technologies (NIST) certification. The Treasury Department and the IRS appreciate the commenters' desire for certainty regarding the procedures for establishing reasonable reliance and due diligence. As d…