Part III. Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. IRS Revenue Procedure 2008-08 - Rulings and determination letters User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities Division, is provided. Rev. Proc. 2007-8 superseded. Related Links:
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities, is provided. Rev. Proc. 2006-8 superseded. This revenue procedure is the basic EP and EO user fee procedure.
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Tuesday, January 8, 2008
IRS Revenue Procedure 2008-08 - Rulings and determination letters
IRS Revenue Procedure 2008-06 - Rulings and determination letters
Part III. Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. IRS Revenue Procedure 2008-06 - Rulings and determination letters Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 2007-6 superseded. Related Links:
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2006-4 superseded. This revenue procedure is the basic EP and EO letter ruling procedure
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IRS Revenue Procedure 2008-05 - Rulings and determination letters
Part III. Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. IRS Revenue Procedure 2008-05 - Rulings and determination letters Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2007-5 superseded. Related Links:
Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2006-5 superseded. This revenue procedure is the basic EP and EO technical advice procedure.
LINKS: [HTML] [PDF]
IRS Revenue Procedure 2008-04 - Rulings and determination letters
Part III. Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. IRS Revenue Procedure 2008-04 - Rulings and determination letters
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2007-4 superseded.
Related Links:
- IRS Revenue Procedure 2007-4, 2007-1 I.R.B. 118
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2006-4 superseded. This revenue procedure is the basic EP and EO letter ruling procedure
LINKS: [HTML] [PDF]
Wednesday, December 19, 2007
IRS Revenue Procedure 2007-71 – Rulings and determination letters
Part III --Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. (Also, Part I, § 403; § 1.403(b)-3.) IRS Revenue Procedure 2007-71 – Rulings and determination letters Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy certain requirements for a definite written program for certain tax-sheltered annuities under section 403(b) of the Code. This revenue procedure also provides additional relief for certain section 403(b) tax-sheltered annuity contracts. Related Links:
