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…
Notice 2006-105 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte… IRCNoticesDec 11, 2006related by meaning
an year to which the election relates:
4. Specify the plan year beginning in 2000 for which the additional contributions under § 412(l) did not apply: 5. If any of the information in items 1 or 2 was different for the 2000 plan year than in the plan year for which the election is being made, enter the plan name, plan n…
T.D. 9310 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen… IRCTreasury DecisionsFeb 26, 2007related by meaning
…nd supporting organizations. The study is required by section 1226 of the Pension Protection Act of 2006.
Announcement 2007-18 Announcement 2007-18 This announcement sets forth a compliance resolution program (Program) that permits employers to pay the additional section 409A taxes arising due to the exercise of certai…
T.D. 9164 — Temporary and proposed regulations under section 409(p) of the Code provide guidance on the definition and effects of a prohibited allocation under section 409… IRCTreasury DecisionsJan 18, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-3 Rev. Rul. 2005-3
Section 901(j)(5) Presidential waiver; Libya. Pursuant to a section 901(j)(5) Presidential waiver, section 901(j)(1) of the Code ceased to apply to Libya effective December 10, 2004. Section 911(d)(8) is not applicable to Libya after September 20, 2004, and Iraq after July 2…
Notice 2026-33 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… IRCNoticesJun 8, 2026related by meaning
B. 2026-01 143
2026-4 2026-01 I.R.B. 2026-01 160
2026-5 2026-01 I.R.B. 2026-01 258
2026-6 2026-02 I.R.B. 2026-02 314
2026-7 2026-02 I.R.B. 2026-02 316 2026-8 2026-04 I.R.B. 2026-04 380
2026-9 2026-04 I.R.B. 2026-04 393
2026-10 2026-04 I.R.B. 2026-04 394
2026-12 2026-07 I.R.B. 2026-07 535
2026-13 2026-09 I.R.B. 2026-09 …
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
…0.
Notice 2009-95 Notice 2009-95
This notice delays the effective date of compliance with Rev. Rul. 2006-57, 2006-2 C.B. 911, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under section 132(f) of the Code, until January 1, …
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
… applicable notices and participant elections were published in the
Federal Register
on October 20, 2006 (71 FR 61877) (2006 final regulations). The 2006 final regulations included new § 1.401(a)-21 setting forth standards for the use of an electronic medium to provide applicable notices to recipients or to make partic…
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
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IRCPrivate Letter RulingsNov 3, 2006related by meaning
006-1, 2006-1 I.R.B. 1, 49. However, when the
PLR-158734-05
4
criteria in section 11.06 of Rev. Proc. 2006-1 are satisfied, a ruling is not revoked or modified retroactively except in rare or unusual circumstances.
Sincerely,
Robert D. Patchell
Chief, Qualified Plans Branch 2
Office of the Associate Chief Counsel
(Tax …
IRCProposed Rules (FR)Proposed Oct 15, 2007related by meaning
…26 CFR part 1) under sections 430(f) and 436, as added to the Code by the Pension Protection Act of 2006 (PPA ’06), Public Law 109-280, 120 Stat. 780.
Section 412 contains minimum funding rules that generally apply to defined benefit plans.[1] The minimum funding rules that apply specifically to single employer defined…
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
ecurity Administration. OMB requests that comments be received within 30 days of publication of the Proposed Amendments to ensure their consideration. PRA Addressee: Address requests for copies of the ICR to G. Christopher Cosby, Office of Policy and Research, U.S. Department of Labor, Employee Benefits Security Admini…
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 2007-86 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex… IRCNoticesNov 13, 2007related by meaning
SPECIAL ANNOUNCEMENT
Announcement 2007-106 Announcement 2007-106
The announcement for the 2008 IRS Individual e-file Partnership Program will solicit applications from potential partners for participation in the program. The partnership opportunities are a result of RRA 98, which authorized the IRS Commissioner to prom…
89 FR 43675 — Prohibited Transaction Exemption 2006-06 for Services Provided in Connection With the Termination of Abandoned Individual Account Plans ERISAFinal Rules (FR)May 17, 2024related by meaning
…mation collection requirements (ICRs) included in the December 12, 2012, proposed amendments to the 2006 regulations at 77 FR 74063 and the proposed amendments to the class exemption PTE 2006-06 at 77 FR 74055. At the same time, the Department also submitted the ICR to OMB in accordance with 44 U.S.C. 3507(d).
The amen…
IRCPrivate Letter RulingsApr 4, 2008related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200814005
Release Date: 4/4/2008
Index Numbers: 72.02-00, 848.00-00,
7702.00-00
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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…
IRCPrivate Letter RulingsDec 26, 2014related by meaning
TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
SEP 3 0 2014
Uniform Issue List: 402.03-00
Legend:
Taxpayer A =
Individual 8
=
Financial Institution C =
Plan D =
IRAE
=
IRAF
=
Amount 1
=
Amount 2 =
Amount 3 =
Amount4 =
Dear:
201452027
This letter is…
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
§ 408A(e) and thus can be contributed to Roth IRAs, effective for contributions made after December 23, 2008, with respect to payments made any time. (17) Section 201 of WRERA provided that required minimum distributions from IRAs are not required for 2009.
.07 Rev. Proc. 2010-8, 2010-1 I.R.B. 234, lists the user fees…
IRCPrivate Letter RulingsMay 13, 2005related by meaning
Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200519021
Release Date: 5/13/2005
Index Number: 457.01-00, 457.05-00,
457.09-04, 457.12-01
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T.D. 9459 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … IRCTreasury DecisionsOct 13, 2009related by meaning
cifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, Electronically, revised (7-2009).
Announcement 2009-73 Announcement 2009-73 This document contains corrections to final regulations (T.D. 9456, 2009-33 I.R.B. 188) providing guidance regarding the treatment of controlled services transactions un…