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
ng in a change in beneficial interests causes the loss of GST exempt status or constitutes a taxable termination or taxable distribution under § 2612. (18) Sections 4966 and 4967.—Taxes on Taxable Distributions; Taxes on Prohibited Benefits.—Issues involving interpretation of §§ 4966 and 4967 regarding distributions fr…
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
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
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, 2023
EMPLOYEE PLANS
Notice 2023-23, page 571.
Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) of the Internal Revenue Code made by Section 107, Division T of the Consolidated Appropriations Act, 2023, P.L. 117-328 …
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, 2026related by meaning
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
IRCCourt RulingsFeb 28, 2024related by meaning
48 (2014), a
later summary (Summary) prepared by the Senate Finance Committee
and discussing the final version of section 313 of the Act casts serious doubt on the opinion of the Court’s claim. S. Comm. on Fin., 117th
Cong., SECURE 2.0 Act of 2022 (2022), https://www.fi nance.
sen ate.gov/imo/media/doc/Secure%202.0_Sec…
Notice 2023-76 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2023 used under § 417(e)(3)(D), the… IRCNoticesDec 4, 2023
icable minimum and maximum percentages are 95% and 105% for plan years beginning in 2022, 2023 and 2024.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
Notice 2023-19 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2023 used under § 417(e)(3)(D), the… IRCNoticesMar 13, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for February 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
Notice 2023-25 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24… IRCNoticesApr 3, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Month…
Notice 2023-33 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2023 used under § 417(e)(3)(D), the 24… IRCNoticesMay 1, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for April 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Month…
Notice 2026-34 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans IRCNoticesJun 1, 2026related by meaning
ic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act. EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F…
Notice 2023-48 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2023 used under § 417(e)(3)(D), the 24-… IRCNoticesJul 3, 2023
e applicable minimum and maximum percentages are 95% and 105% for a plan year beginning in 2022 or 2023.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for June 2023 without adjustment for the 25-year average segment rate limits are as follows:
24-Month …
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024
PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02 ERISAFinal Rules (FR)Apr 25, 2024
PTE 2023-03, Blue Cross and Blue Shield Association Located in Chicago, Illinois (88 FR 11676, Feb. 23, 2023); PTE 2023-04, Blue Cross and Blue Shield of Arizona, Inc., Located in Phoenix, Arizona (88 FR 11679, Feb. 23, 2023); PTE 2023-05, Blue Cross and Blue Shield of Vermont Located in Berlin, Vermont (88 FR 11681, F…
IRCCourt RulingsApr 2, 2024related by meaning
…inued viability of Chevron is
under review. See Relentless, Inc. v. Dep’t of Com. , 144 S. Ct. 325 (2023)
(granting certiorari for the question of whether the Supreme Court
88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCFinal Rules (FR)Feb 23, 2023
' taxable year is the calendar year 2023 and the partnerships had fewer than 10 returns required to be filed during calendar year 2023:
(1)
Example 1. Partnership P had five general partners and 90 limited partners on January 1, 2023. On March 15, 2023, 10 more limited partners acquired an interest in P. On September 2…
Notice 2023-79 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… IRCNoticesDec 26, 2023★ strong match
…the organizations by individual donors are no longer deductible under IRC 170(c).
INCOME TAX
Notice 2023-80, page 1583. This notice announces that Treasury and the IRS intend to issue proposed regulations to address the application of the foreign tax credit and related rules and the dual consolidated loss (DCL) rules t…
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, 2024
Proc. 2022-42 and Rev. Proc. 2023-33 for the transfer of section 25E credits and 30D credits.
VII. Notice 2023-1, Notice 2023-16, and 30D White Paper On January 17, 2023, the Treasury Department and the IRS published Notice 2023-1, 2023-3 I.R.B. 373, which describes definitions for certain terms in section 30D that th…
IRCCourt RulingsFeb 9, 2023related by meaning
ory change was
discussed in the “Introduction” portion of the preamble to Treasury
Decision 8470. 58 Fed. Reg. 5264. Treasury Decision 8470 was issued the same day as the notice of proposed rulemaking , January 21, 1993,
setting forth the proposed regulations on foreign legal restrictions. T.D.
8470, 58 Fed. Reg. 5310;…
86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents IRCProposed Rules (FR)Proposed Jul 23, 2021
le year is the calendar year 2023 and the partnerships had fewer than 10
( printed page 39929)
returns required to be filed during calendar year 2023: (1) Example 1. Partnership P had five general partners and 90 limited partners on January 1, 2023. On March 15, 2023, 10 more limited partners acquired an interest in P.…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
…itional data on STLDI as part of its Market Conduct Annual Statement data call for STLDI offered in 2023. See https://content.naic.org/mcas-2023.htm.
179 88 FR 44596 at 44610-44611 (July 12, 2023).
180 Id. at 44611-44614 (July 12, 2023).
181 Id. at 44612 (July 12, 2023).
182 See, for example, D.C. Code §31-3303.13d; 18…