IRCPrivate Letter RulingsJun 11, 2004related by meaning
INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICA L ADVICE MEMORANDUM
January 07, 2004
Number: 200424004
Release Date: 6/11/04
Third Party Contact:
Index (UIL) No.: 404.11-00, 446.04-03, 446.04-04
CASE-MIS No.: TAM- 127815-03, CC:ITA:B07
Industry Director
------------------------------------------------
Taxpayer's Name…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
59 (partnership, S corporation, personal service corporation, or trust); and Rev. Proc. 2003-62, 2003-2 C.B. 299 (individual seeking a calendar year). .03 Section 446.—General Rule for Methods of Accounting.—Except as otherwise specifically provided in applicable procedures published in the Internal Revenue Bulletin, a…
Rev. Proc. 2010-48 — This procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 provides guidance to drafters and users of prototype IRAs, including rul… IRCRevenue ProceduresDec 13, 2010related by meaning
ade on account of the Kansas May 4, 2007, severe storms and tornados may be repaid to an eligible retirement plan (as defined in Code § 402(c)(8)(B)). (13) Section 504 of Division C of the Emergency Economic Stabilization Act of 2008 (“EESA”), Pub. L. 110-343, provides that certain amounts received in connection with t…
88 FR 76032 — Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
, including as part of a comment responding to the broader proposal. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee: Address requests for copies of the ICR to James Butikofer, Office of Research and Analysis, U.S. Department of Labor, Employee Benefits Security Administration, 200 Cons…
Rev. Rul. 2009-40 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … IRCRevenue RulingsDec 28, 2009related by meaning
Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004.
REG-111833-99 REG-111833-99 Proposed regulations under section 7430 of the Code relate to awards of administrative costs and attorneys fees to conform the regulations to the amendments made in the …
T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… IRCTreasury DecisionsMar 7, 2005related by meaning
Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified.
EXEMPT ORGANIZATIONS
T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021related by meaning
ction applies for real estate transactions with dates of closing (as determined under paragraph (h)(2)(ii) of this section) that
( printed page 39924) occur on or after January 1, 1991. The amendments to paragraphs (b)(2)(i)(E), (b)(2)(ii) and (c)(2)(i) of this section apply to sales or exchanges of standing timber for…
88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 ERISAProposed Rules (FR)Proposed Nov 3, 2023related by meaning
Departments' PRA analysis in the same way they send comments in response to the proposed rule as a whole (for example, through the
www.regulations.gov website), including as part of a comment responding to the broader proposed rule. Comments are due by January 2, 2024 to ensure their consideration.
PRA Addressee:
Addre…
Notice 2023-23 — Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) … IRCNoticesMar 27, 2023related by meaning
e § 45J credit to an “eligible project partner.” Finally, the notice requests comments on issues impacting the § 45J credit.
Notice 2023-26, page 577. Notice 2023-26 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2023 tax year. These adjus…
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…
Rev. Proc. 2013-12 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… IRCRevenue ProceduresJan 22, 2013related by meaning
INCOME TAX
Announcement 2013-4 Announcement 2013-4
This document corrects the temporary regulations (T.D. 9564, 2012-14 I.R.B. 614) relating to guidance regarding the deduction and capitalization of expenditures relating to tangible property. These amendments revise the general asset account regulations to provide the …
IRCProposed Rules (FR)Proposed Oct 25, 2024related by meaning
ter,
provided the taxpayer follows the proposed regulations in their entirety, and in a consistent manner.
Statement of Availability for IRS Documents For copies of recently issued Revenue Procedures, Revenue Rulings, Notices, and other guidance published in the Internal Revenue Bulletin, please visit the IRS website a…
REG-151135-07 — Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006… IRCProposed Rules (FR)Proposed Apr 21, 2008related by meaning
1 Constitution Avenue, NW, Washington, DC 20224, or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-151135-07). FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, Bruce Perlin, (202) 622-6090; concerning submissions and requests for a public hearing, Richard.A.Hurst@irsc…
Notice 2005-87 — Application of regulations under section 415; plan amendments. This notice provides that when the final regulations under section 415 of the Code are published… IRCNoticesDec 12, 2005related by meaning
tral Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004). Rev. Proc. 2005-23 modified.
EXEMPT ORGANIZATIONS
Announcement 2005-89 Announcement 2005-89 A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 2005-75 Rev. Proc. 2005-75
This procedure provides guidance concerni…
REG-115699-09 — Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matchin… IRCProposed Rules (FR)Proposed Jun 1, 2009related by meaning
., 20224 or sent electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-115699-09).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, R. Lisa Mojiri-Azad, Dana Barry or William D. Gibbs at (202) 622-6060; concerning the submission of comments or to request a public hearing, …
T.D. 9275 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… IRCTreasury DecisionsAug 28, 2006related by meaning
INCOME TAX
Rev. Rul. 2006-41 Rev. Rul. 2006-41
LIFO; price indexes; department stores. The June 2006 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 referenc…
PLR 201538029 — Minimum funding standards for single-employer defined benefit pension plans IRCPrivate Letter RulingsSep 18, 2015related by meaning
Significant Index No. 0430.00-00
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
Re:
EIN:
Employer=
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
JUN 2 4 2015
( ) ('
Plan Year Beginning in 2013 =
Dear
201138029
)
This letter constitutes notice that approval has been granted for the change in
as…
Notice 2009-49 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s… IRCNoticesJun 22, 2009related by meaning
nt rates applicable for June 2009; and the minimum present value transitional rates for May 2009.
ESTATE TAX
Announcement 2009-50 Announcement 2009-50 This document contains corrections to proposed regulations (REG-119532-08, 2009-20 I.R.B. 1017) that provide guidance on the portion of trust property includable in the …
Notice 2009-86 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… IRCNoticesNov 16, 2009related by meaning
ental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468.
EXEMPT ORGANIZATIONS
Announcement 2009-80 Announcement 2009-80 The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of S…
IRCPrivate Letter RulingsMay 16, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200820009
Release Date: 5/16/2008
Index Number: 72.02-00, 72.20-00, 401.0000, 401.06-00, 402.00-00,
403.00-00, 408.06-00,
4973.00-00, 4979.00-00
--------------------------
------------------------------------------------------------
------…