Αποτελέσματα Αναζήτησης
Time period for providing disclosure of a transaction that becomes a listed transaction or TOI after the filing of a taxpayer’s tax return (including amended return) is 90 calendar days. Previously this disclosure was due with the next filed return after a transaction became a listed transaction.
steps carried out as part of a plan. (1) Transaction that is a section 6111 tax shelter. A section 6111 tax shelter is any transaction that is required to be registered with the IRS under section 6111, regardless of whether that tax shelter is properly registered pursuant to section 6111.
With respect to interests sold before September 1, 1984, any liability to act under paragraph (1) of section 6111 (b) of such Code (as added by this section) which would (but for this sentence) arise before such date shall be deemed to arise on December 31, 1984.
8078, 51 FR 7440, Mar. 25, 1986; T.D. 7964, 73 FR 73180, Dec. 2, 2008] §301.6111–2 Confidential corporate tax shelters. (a) In general. (1) Under section 6111(d) and this section, a confidential corporate tax shelter is treated as a tax shelter subject to the requirements of sections 6111 (a) and (b). (2) A confidential corporate tax shel-
The potential obligation of the person to disclose the transaction under this section (or to maintain or furnish the list under § 301.6112-1) will not be suspended during the period that the ruling request is pending.
Costs for Medicare drug coverage. Learn about the types of costs you’ll pay in a Medicare drug plan. Part D (Medicare drug coverage) helps cover cost of prescription drugs, may lower your costs and protect against higher costs.
Section 125 Cafeteria Plans . Notice 2022-41 . PURPOSE . This notice expands the application of the permitted change-in-status rules for health coverage under a section 125 cafeteria plan (cafeteria plan). In particular, this notice addresses the situation in which, during a period of coverage (typically a plan year), a cafeteria plan ...
