78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
nsions of the taxpayer's Federal tax return for the applicable taxable year, notwithstanding that the taxpayer may not have extended the due date.
(3) Optional application of TD 9564.
A taxpayer may choose to apply § 1.263(a)-1T as contained in TD 9564 (76 FR 81060) December 27, 2011, to taxable years beginning on or a…
T.D. 9294 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… IRCTreasury DecisionsNov 27, 2006related by meaning
1(g).
FOR FURTHER INFORMATION CONTACT:
Pamela R. Kinard at (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act The collections of information referenced in these final regulations were previously reviewed and approved by the Office of Management and Budget in accordance with the …
Rev. Proc. 2013-5 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… IRCRevenue ProceduresJan 2, 2013related by meaning
or documents to which § 6104 (document open to public inspection) applies, as described in section 10.03.
Taxpayer may protest deletions not made
.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…
T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred… IRCTreasury DecisionsFeb 6, 2006related by meaning
ion is part of an expanded affiliated group. A public hearing on the proposed regulations is scheduled for April 27, 2006.
Notice 2006-9 Notice 2006-9 This notice provides procedures for a vehicle manufacturer to certify that a passenger automobile or light truck meets certain requirements for the new advanced lean bur…
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
tal wages. The regulations apply to all employers and others making supplemental wage payments to employees.
Announcement 2007-22 Announcement 2007-22 This document contains corrections to final regulations (T.D. 9263, 2006-25 I.R.B. 1063) relating to the deductions for income attributable to domestic production activi…
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
n the information elicited on those line items, as well as the rest of the form, in their books and records.
Announcement 2006-56 Announcement 2006-56 This document contains corrections to temporary regulations (T.D. 9262, 2006-24 I.R.B. 1040) concerning the application of section 199 of the Code, which provides a dedu…
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
news release issued by the Director, International (U.S. Competent Authority), on February 10, 2005, is set forth.
ADMINISTRATIVE
T.D. 9177 T.D. 9177 Final regulations under section 6031(a) of the Code allow the Commissioner to publish in the Internal Revenue Bulletin guidance that excepts from the partnership income t…
T.D. 9331 — Final regulations amend section 408(a) of the Code with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. The regulations … IRCTreasury DecisionsAug 6, 2007related by meaning
INCOME TAX
Rev. Rul. 2007-50 Rev. Rul. 2007-50
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2007.
T.D. 9329 T.D. 9329
Final regulations under sect…
T.D. 9280 — Final regulations under section 411(d)(6) of the Code provide guidance on the application of the anti-cutback rules. IRCTreasury DecisionsSep 18, 2006related by meaning
INCOME TAX
Notice 2006-76 Notice 2006-76
This notice provides examples to illustrate and confirm the application of section 937(b) of the Code and regulations sections 1.937-2T and -3T in determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) or whether i…
IRCCourt RulingsOct 11, 1957
…ssessed any Incidents of ownership In the policy-
Section 81.27 (a), Regs. 105, as amended by T. D. 5239, 1943 C. B. 1081, 1092, provides in part:
The purchase of insurance upon the life of the decedent is attributed to the decedent even though the premiums, or other consideration, are paid only indirectly by the deced…
84 FR 13814 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCProposed Rules (FR)Proposed Apr 8, 2019
… Street SW, Washington, DC 20219.
Board:
Constance M. Horsley, Deputy Associate Director, (202) 452-5239; Juan Climent, Manager, (202) 872-7526; Mark Handzlik, Senior Supervisory Financial Analyst (202) 475-6636 or Sean Healey, Supervisory Financial Analyst, (202) 912-4611, Division of Supervision and Regulation; or Be…
83 FR 66024 — Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements IRCProposed Rules (FR)Proposed Dec 21, 2018
… Street SW, Washington, DC 20219.
Board: Constance M. Horsley, Deputy Associate Director, (202) 452-5239; Elizabeth MacDonald, Manager, (202) 475-6216; Brian Chernoff, Senior Supervisory Financial Analyst, (202) 452-2952; Sean Healey, Supervisory Financial Analyst, (202) 912-4611; Matthew McQueeney, Supervisory Financi…
IRCFinal Rules (FR)Apr 9, 2018
…TY users may contact (202) 649-5597.
Board:
Constance Horsley, Deputy Associate Director, (202) 452-5239, or Carmen Holly, Senior Supervisory Financial Analyst, (202) 973-6122, Division of Supervision and Regulation; or Gillian Burgess, Senior Counsel, (202) 736-5564, Matthew Suntag, Counsel, (202) 452-3694, or Kirin W…
Rev. Proc. 2014-5 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … IRCRevenue ProceduresJan 2, 2014related by meaning
, or documents to which §6104 (document open to public inspection) applies, as described in section 10.03.
Taxpayer may protest deletions not made
.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must s…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
… Street SW, Washington, DC 20219.
Board:
Constance M. Horsley, Deputy Associate Director, (202) 452-5239; Juan Climent, Assistant Director, (202) 872-7526; Mark Handzlik, Manager, (202) 475-6636; Sean Healey, Lead Financial Institution Policy Analyst, (202) 912-4611; Division of Supervision and Regulation; or Benjamin …
84 FR 59230 — Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements IRCFinal Rules (FR)Nov 1, 2019
… Street SW, Washington, DC 20219.
Board: Constance M. Horsley, Deputy Associate Director, (202) 452-5239; Elizabeth MacDonald, Manager, (202) 475-6216; Peter Goodrich, Lead Financial Institution Policy Analyst, 202-872-4997; Mark Handzlik, Lead Financial Institution Policy Analyst, (202) 475-6636; Kevin Littler, Lead F…
84 FR 24296 — Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liqui… IRCProposed Rules (FR)Proposed May 24, 2019
… Street SW, Washington, DC 20219.
Board: Constance M. Horsley, Deputy Associate Director, (202) 452-5239; Elizabeth MacDonald, Manager, (202) 475-6216; Brian Chernoff, Lead Financial Institution Policy Analyst, (202) 452-2952; J. Kevin Littler, Lead Financial Institution Policy Analyst, (202) 475-6677; Mark Handzlik, L…
T.D. 9471 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… IRCTreasury DecisionsDec 7, 2009related by meaning
tions update the existing regulations and provide additional guidance in certain areas.
EXEMPT ORGANIZATIONS
Announcement 2009-86 Announcement 2009-86 The IRS has revoked its determination that the Gehrig and Margaret White Charitable Foundation of Charlotte, NC; and the Downs Family Foundation of Detroit, MI, qualify …
79 FR 61440 — Liquidity Coverage Ratio: Liquidity Risk Measurement Standards IRCFinal Rules (FR)Oct 10, 2014
…, 400 7th Street SW., Washington, DC 20219.
Board: Constance Horsley, Assistant Director, (202) 452-5239, David Emmel, Manager, (202) 912-4612, Adam S. Trost, Senior Supervisory Financial Analyst, (202) 452-3814, or J. Kevin Littler, Senior Supervisory Financial Analyst, (202) 475-6677, Credit, Market and Liquidity Ris…
T.D. 9419 — Final regulations under section 430 of the Code provide mortality tables to be used in determining present value or making any computation for purposes of appl… IRCTreasury DecisionsOct 6, 2008related by meaning
ster, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
ADMINISTRATIVE
Announcement 2008-87 Announcement 2008-87 This document announces the discontinuation of the publication of Legislative Cumulative Bulletins because this material is readily available on various websites much ea…