The IRS Office of Chief Counsel updated procedures for paying awards of litigation and administrative costs under I.R.C. §7430, replacing its prior preference for paper checks with a preference for ...
The IRS has issued a private letter ruling on I.R.C. §430 and Treas. Reg. §1.430 approving substitute mortality tables for male and female non-annuitant populations in Plan 1 for a ...
The IRS has issued a private letter ruling on I.R.C. §47 and Treas. Reg. §301.9100 granting taxpayer a 120-day extension to make a §1.48-4 election allowing a lessee to be ...
The IRS has issued a private letter ruling on I.R.C. §1362 and Treas. Regs. §§301.9100 and 301.7701 granting a limited liability company 120 days to file Form 8832 to elect ...
The IRS has issued a private letter ruling on I.R.C. §1502 and Treas. Reg. §301.9100 granting Parent corporation a 75-day extension to file a consolidated federal income tax return with ...
The IRS has issued a private letter ruling on I.R.C. §§4941 and 507 confirming that a charitable lead annuity trust can accelerate payment of undiscounted remaining annuity amounts to a ...
The IRS has issued a private letter ruling on I.R.C. §430 approving substitute mortality tables for a single employer defined benefit pension plan reflecting combined male and female data for ...
The IRS has issued a private letter ruling on I.R.C. §362 and Treas. Reg. §301.9100 granting an extension of time to make a joint election that would allow the transferor ...
The IRS has issued a private letter ruling on I.R.C. §2056 and Treas. Reg. §301.9100 granting an estate a 120-day extension to make a qualified terminable interest property (QTIP) election ...
The IRS has issued a private letter ruling on I.R.C. §336 and Treas. Reg. §301.9100 granting S Corporation Target, its shareholder, and purchasers a 60-day extension to enter into the ...
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