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100 documents · 0.27sAllIRCERISAPBGCJoint 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. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008related by meaning
    ICANT’S EIN 6. PLAN NO. (do not use a Social Security Number) 7. PLAN NAME 8. TYPE OF SUBMISSION □ REGULAR SUBMISSION □ REGULAR SUBMISSION — ANONYMOUS □ REGULAR SUBMISSION — MULTI-EMPLOYER PLAN □ REGULAR SUBMISSION — MULTIPLE EMPLOYER PLAN □ GROUP SUBMISSION 9. TYPE OF PLAN (CHECK ONE ONLY): □ 01 PROFIT SHARING □ 09 CA…
  3. 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…
  4. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  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. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  7. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    Internal Revenue Service Department of the Treasury Wa shington, DC 20224 Number: 201626003 Release Date: 6/24/2016 Index Number: 4980.02-00 ------------------------- ------------------------------------ --------------------------------------------- ----------------------------------- Third Party Communication: None Da…
  8. 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…
  9. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  10. 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…
  11. IRCRegulationsMar 14, 2019related by meaning
    [Reserved]
  12. PLR 200703012 — Year of Inclusion in Gross Income
    IRCPrivate Letter RulingsJan 19, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200703012 Release Date: 1/19/2007 457.01-00, 457.05-03, 671.02-00, 83.13-00 -------------------- --------------------------------------------------- -------------------------------------------- --------------------------------- -----------…
  13. 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 -------------------------- ------------------------------------------------------------ ------…
  14. PLR 200748003 — Eligible Deferred Compensation Plan Defined
    IRCPrivate Letter RulingsNov 30, 2007related by meaning
    Internal Revenue Service Department of the Treasury Washington, DC 20224 Number: 200748003 Release Date: 11/30/2007 Index Number: 457.05-00, 408.12-00 3121.16-02 ------------------------------------------------------------ --------------- ----------------------------------------- ------------------------------- -------…
  15. 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…
  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. 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…
  18. 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 -------------------------- ------------------------------------------------------------ - --------------------------------------------------------- ---------------------…
  19. 77 FR 42462 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction
    IRCProposed Rules (FR)Proposed Jul 19, 2012related by meaning
    … (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-153627-08) that is the subject of this correction is under section 6057 of the Internal Revenue Code. Need for Correction As published, REG-153627-08 contains an error that may prove to be misleading and is in need o…
  20. PLR 201436055 — Foreign Situs Trust
    IRCPrivate Letter RulingsSep 5, 2014related by meaning
    ntact (ID ) at ( ) . Please address all correspondence to SE:T:EP:RA:T1. Enclosures: Deleted copy of ruling letter Notice of Intention to Disclose cc: Sincerely yours, • • ~ ~,we Carlton A. Watkins, Manager Employee Plans Technical Group 1