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Go to REG-132569-17 (not yet in the library — opens the official source)
106 documents · 0.47sAllIRCERISAPBGCJoint Board
  1. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    l under § 1.461-1(a)(4). 59 Fed. Reg. 34981. OO. S tipulations regarding the 1994 final regulations Petitioner and respondent have stipulated that the “administrative record pertaining to the adoption of subparagraph (h)(2) of Treas. Reg. § 1.482-1 consists of the following documents”: ● The 1992 notice of proposed rul…
  2. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ------------------------------- ---------------- ----------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------- -------------------------------------- ------------…
  3. PLR 201626005 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201626005 Release Date: 6/24/2016 Index Number: 4980.02-00 ------------------------- ------------------------------------ --------------------------------------------- ----------------------------------- Third Party Communication: None Da…
  4. Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  5. 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, 2026
    ….R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 2026-33 2026-24 I.R.B. 2026-24 1572 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 Proposed Regulations:—Continued Article Issue…
  6. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201720009 Release Date: 5/19/2017 Index Number: 414.00-00, 414.09-00 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  7. Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
    IRCNoticesMay 18, 2026
    2026-18 I.R.B. 2026-18 878 2026-27 2026-21 I.R.B. 2026-21 1502 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 REG-112829-25 2026-05 I.R.B. 20…
  8. PLR 201803007 — Definitions and Special Rules
    IRCPrivate Letter RulingsJan 19, 2018related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201803007 Release Date: 1/19/2018 414.00-00, 414.08-00 ----------------------------- ------------------------------ -------------------------- ----------------------------------------------- In Re: ------------------------------- Third Pa…
  9. Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24…
    IRCNoticesJun 1, 2026
    ….R.B. 2026-22 1538 2026-31 2026-23 I.R.B. 2026-23 1562 2026-34 2026-23 I.R.B. 2026-23 1565 Proposed Regulations: Article Issue Link Page REG-101952-24 2026-03 I.R.B. 2026-03 345 REG-110519-25 2026-03 I.R.B. 2026-03 353 REG-132251-11; REG-134219-08 2026-03 I.R.B. 2026-03 358 REG-103430-24 2026-05 I.R.B. 2026-05 447 Prop…
  10. PLR 200820009 — Investment in Contract
    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 -------------------------- ------------------------------------------------------------ ------…
  11. T.D. 9081 — REG-129709-03 Temporary and proposed regulations under section 409(p) of the Code provide guidance concerning the requirements for employee stock ownership pla…
    IRCTreasury DecisionsSep 2, 2003
    INCOME TAX REG-133791-02 REG-133791-02 Taxpayers may receive a tax credit for certain expenses incurred in conducting qualified research. Proposed regulations under section 41 of the Code provide guidance on the proper method for computing and allocating the research credit for members of a controlled group of corporat…
  12. PLR 201909003 — In General
    IRCPrivate Letter RulingsMar 1, 2019related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201909003 Release Date: 3/1/2019 Index Number: 401.06-01, 408.03-00, 691.01-00 -------------------------------- ----------------------------- ------------------------------ --------------------------- -------------------------------------…
  13. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024
    …33 Stat. 2534, 3245 – 46 (2019) . On January 13, 2021, the Treasury Department and the IRS proposed regulations with respect to section 7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607 , 2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to petitioners’ supplemental objection, dispu…
  14. PLR 201538021 — Definition of Employer Securities
    IRCPrivate Letter RulingsSep 18, 2015related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 201538021 Release Date: 9/18/2015 Index Number: 409.01-09 ---------------------------------------------- ---------------------------------------------- -------------------------- ------------------------------------ Third Party Communicati…
  15. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025
    er REG-100669-24 and the language TESTIFY In Person. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-100669-24. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the h…
  16. PLR 200814005 — Investment in Contract
    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 -------------------------- ------------------------------------------------------------ ------------------ ---------------------------------- -----------------…
  17. PLR 201151002 — Optional Treatment of Elective Deferrals as Roth Contributions
    IRCPrivate Letter RulingsDec 23, 2011related by meaning
    …----------- ---------------- ---------------------------------------------------------------- State Regulations = ---------------------------------------------------------------- Dear -------------------- This responds to your letter of Febru ary 14, 2011, and subsequent correspondence, on behalf of State S and its Boa…
  18. PLR 202111005 — Exceptions
    IRCPrivate Letter RulingsMar 19, 2021related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 202111005 Release Date: 3/19/2021 Index Number: 4980.02-00 ------------------------------ ------------------------------------------------- ------------------------------- ------------------- -------------------------------------------- --…
  19. 89 FR 58644 — Required Minimum Distributions+
    IRCProposed Rules (FR)Proposed Jul 19, 2024
    n Person at Hearing for REG-103529-23. Individuals who want to testify by telephone at the public hearing must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-103529-23 and the language TESTIFY …
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]