Αποτελέσματα Αναζήτησης
Notice 2009-41. SECTION 1. PURPOSE. This notice sets forth interim guidance, pending the issuance of regulations, relating to the credit for residential energy efficient property under § 25D of the Internal. Revenue Code for taxable years beginning after December 31, 2008. Specifically, this.
This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributions, described in section 401(a)(9) of the Code, from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110–458.
13 Οκτ 2009 · Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributions, described in section 401 (a) (9) of the Code, from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110-458.
On Wednesday, the IRS issued Notice 2009-41, providing guidance to manufacturers and consumers on satisfying the requirements of the residential energy efficient property credit. The notice outlines procedures manufacturers must follow to certify that property satisfies the credit’s conditions.
The IRS has provided guidance to manufacturers and consumers on satisfying the requirements of the residential energy-efficient property credit (Notice 2009-41). The notice outlines procedures manufacturers must follow to certify that property satisfies the credit’s conditions.
The principal author of this notice is Philip Tiegerman of the Office of Asso-ciate Chief Counsel (Passthroughs and Special Industries). For further infor-mation regarding this notice, contact Mr. Tiegerman at (202) 622–3110 (not a toll-free call). Credit for Residential Energy Efficient Property Notice 2009–41 SECTION 1. PURPOSE
To request relief for a late check-the-box election, an entity must file a completed Form 8832 with the IRS. The form must include both a declaration that the entity is eligible for relief under the Revenue Procedure and a statement explaining why the election was not timely made.
