Αποτελέσματα Αναζήτησης
Highlights of Final Section 6111 Regulations: Regulation § 301.6111 has been amended to include § 301.6111-3. A material advisor is defined as a person who provides any material aid, assistance or advice with respect to organizing, managing, promoting, selling, implementing, insuring or carrying out any reportable transaction, and directly or ...
4 Μαρ 2003 · proposed regulations regarding sections 6011, 6111, and 6112 (TD 8877, REG-103735-00; TD 8876, REG-110311-98; TD 8875, REG- 103736-00) (the February 2000 regulations).
Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 6662 and 6707 of this title] shall apply to any tax shelter (as defined in section 6111(d) of the Internal Revenue Code of 1986, as amended by this section) interests in which are offered to potential participants after the Secretary of ...
25 Απρ 2024 · General information on 401 (k) plans. Starting up your plan. What to know before adopting a plan. Plan qualification requirements. Language needed in your plan. Contribution limits. 401 (k) plan contribution limits, catch-up contributions and excess deferrals. General distribution rules.
The Secretary may prescribe regulations which provide— I.R.C. § 6111 (c) (1) — that only 1 person shall be required to meet the requirements of subsection (a) in cases in which 2 or more persons would otherwise be required to meet such requirements, I.R.C. § 6111 (c) (2) —
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.
29 Δεκ 2003 · Confidential transactions are reportable transactions that are subject to the disclosure rules under §1.6011-4 and the list maintenance rules under §301.6112-1. Currently, a confidential transaction is a transaction that is offered under conditions of confidentiality.
