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Highlights of Final Section 6011 Regulations: New reportable transaction category for “transactions of interest” (TOI) which is a transaction that IRS and Treasury believe has a potential for tax avoidance, but for which they lack enough information to determine whether the transaction should be identified specifically as a tax avoidance ...
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.
4 Μαρ 2003 · On June 14, 2002, the IRS issued temporary and proposed regulations modifying the rules under sections 6011 and 6111 (TD 9000, REG-103735-00, REG-110311-98) (the June 2002 regulations). The June 2002 regulations were published in the Federal Register (67 FR 41324, 67 FR 41362) on June 18, 2002. On October 17, 2002, the IRS issued temporary and ...
2 ημέρες πριν · Like safe harbor notices, the automatic enrollment notice must be delivered 30 – 90 days before the start of the plan year, making December 1 st the last day to provide it. You must also meet the December 1 st deadline for distributing the required notice if you plan to add an automatic enrollment feature for the upcoming year.
When can you enroll in a Part D prescription drug plan? Most people become eligible for Medicare coverage when they turn 65 or have a qualifying disability or medical condition. If this describes you, read about the Initial Enrollment Period (IEP).
For a protective disclosure to be effective, the advisor must comply with the regulations under this section and § 301.6112-1 by providing to the IRS all information requested by the IRS under these sections.
To register a confidential corporate tax shelter, the person responsible for registering the tax shelter must file Form 8264, “Application for Registration of a Tax Shelter”. (Form 8264 is also used to register tax shelters defined in section 6111 (c).)
