Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal 2026-21568 | Internal Revenue Service | Proposed rule | Oct 21 |
Regulations Regarding Payment of Tax by Commercially Acceptable Means 2026-21267 | Internal Revenue Service | Final rule | Oct 19 |
Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Internal Revenue Service | Final rule | Oct 16 |
Premium Tax Credit 2026-21056 | Internal Revenue Service | Proposed rule | Oct 15 |
Federal Scholarship Tax Credit 2026-20277 | Internal Revenue Service | Proposed rule | Oct 2 |
Federal Scholarship Tax Credit 2026-20264 | Internal Revenue Service | Final rule | Oct 2 |
Election To Pay in Installments Tax on Gain From Certain Farmland Property 2026-19888 | Internal Revenue Service | Proposed rule | Sep 29 |
Capital Construction Fund Revision 2026-19367 | Maritime Administration | Proposed rule | Sep 22 |
Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income 2026-18645 | Internal Revenue Service | Proposed rule | Sep 11 |
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures 2026-18574 | Internal Revenue Service | Proposed rule | Sep 11 |
Car Loan Interest Deduction 2026-18219 | Internal Revenue Service | Final rule | Sep 8 |
Racial Nondiscrimination in Private Schools 2026-18127 | Internal Revenue Service | Proposed rule | Sep 4 |
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss 2026-17365 | Internal Revenue Service | Proposed rule | Aug 26 |
Guidance on Eligible Investments for Trump Accounts 2026-17123 | Internal Revenue Service | Proposed rule | Aug 21 |
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans 2026-17021 | Internal Revenue Service | Proposed rule | Aug 20 |
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property 2026-17019 | Internal Revenue Service | Proposed rule | Aug 20 |
Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits 2026-16985 | Internal Revenue Service | Proposed rule | Aug 20 |
Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities 2026-16769 | Internal Revenue Service | Proposed rule | Aug 17 |
Foreign Currency Gain or Loss of Controlled Foreign Corporations 2026-16569 | Internal Revenue Service | Proposed rule | Aug 14 |
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs 2026-16314 | Internal Revenue Service | Proposed rule | Aug 11 |
Backup Withholding on Third Party Network Transactions 2026-16269 | Internal Revenue Service | Final rule | Aug 10 |
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance 2026-15614 | Internal Revenue Service | Proposed rule | Aug 3 |
Zero-Based Regulating 2026-13875 · significant | Energy Department | Final rule | Jul 9 |
Charitable Remainder Annuity Trust Listed Transaction 2026-13851 | Internal Revenue Service | Final rule | Jul 9 |
Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions 2026-13830 | Internal Revenue Service | Final rule | Jul 9 |
Income of Foreign Governments and of International Organizations 2026-10841 | Internal Revenue Service | Proposed rule | Jun 1 |
Returns Relating to Sales or Exchanges of Certain Partnership Interests 2026-10116 | Internal Revenue Service | Final rule | May 20 |
Renewable Energy Production Incentives 2026-10064 | Energy Department | Final rule | May 20 |
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation 2026-08613 | Internal Revenue Service | Final rule | May 4 |
Enrolled Agent Special Enrollment Examination User Fee Update 2026-07682 | Internal Revenue Service | Proposed rule | Apr 20 |
Enrolled Agent Special Enrollment Examination User Fee Update 2026-07681 | Internal Revenue Service | Final rule | Apr 20 |
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses 2026-07519 | Internal Revenue Service | Proposed rule | Apr 17 |
Deleting Obsolete and Duplicative Wireline Rules 2026-07343 | Federal Communications Commission | Final rule | Apr 16 |
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips 2026-07104 | Internal Revenue Service | Final rule | Apr 13 |
Removal of Regulatory Overreach and Federal Crop Insurance Policy Provisions 2026-06277 | Federal Crop Insurance Corporation | Final rule | Apr 1 |
Substantiation Requirements and Qualified Nonpersonal Use Vehicles 2026-05525 | Internal Revenue Service | Final rule | Mar 20 |
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction 2026-05447 | Internal Revenue Service | Final rule | Mar 19 |
Guidance on Tax-Exempt Refunding Bonds 2026-04798 | Internal Revenue Service | Proposed rule | Mar 12 |
Trump Accounts Contribution Pilot Program 2026-04534 | Internal Revenue Service | Proposed rule | Mar 9 |
Trump Accounts 2026-04533 | Internal Revenue Service | Proposed rule | Mar 9 |
Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest 2026-04432 | Internal Revenue Service | Proposed rule | Mar 6 |
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers 2026-04431 | Internal Revenue Service | Proposed rule | Mar 6 |
Section 45Z Clean Fuel Production Credit 2026-02246 | Internal Revenue Service | Proposed rule | Feb 4 |
Civil Service Retirement System and Federal Employees' Retirement System: Secondary Position Definitions 2026-02233 · significant | Personnel Management Office | Proposed rule | Feb 4 |
Nomenclature Corrections Due to Office Reorganization, Removal of Obsolete References, and Payment Processing Changes 2026-02179 | Surface Transportation Board | Final rule | Feb 3 |
Backup Withholding on Third Party Network Transactions 2026-00254 | Internal Revenue Service | Proposed rule | Jan 9 |
Car Loan Interest Deduction 2025-24154 | Internal Revenue Service | Proposed rule | Jan 2 |
Debt Collection Authorities Under the Debt Collection Improvement Act of 1996 2025-23704 | Fiscal Service | Proposed rule | Dec 23, 2025 |
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions 2025-23292 | Internal Revenue Service | Final rule | Dec 18, 2025 |
Entities Wholly Owned by Indian Tribal Governments 2025-22874 | Internal Revenue Service | Final rule | Dec 16, 2025 |
Tribal General Welfare Benefits 2025-22873 | Internal Revenue Service | Final rule | Dec 16, 2025 |
Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service 2025-22825 | Alcohol and Tobacco Tax and Trade Bureau | Proposed rule | Dec 15, 2025 |
Relief From Joint and Several Liability 2025-22788 | Internal Revenue Service | Proposed rule | Dec 15, 2025 |
Income of Foreign Governments and of International Organizations 2025-22776 | Internal Revenue Service | Final rule | Dec 15, 2025 |
Income of Foreign Governments and of International Organizations 2025-22775 | Internal Revenue Service | Proposed rule | Dec 15, 2025 |
Federal Travel Regulation; Reorganizing and Streamlining the Federal Travel Regulation To Improve Operational Efficiency 2025-22289 · significant | General Services Administration | Final rule | Dec 8, 2025 |
Furnishing Identifying Number of Tax Return Preparer 2025-21581 | Internal Revenue Service | Proposed rule | Nov 28, 2025 |
Expanding Access to Risk Protection (EARP) 2025-21482 | Federal Crop Insurance Corporation | Final rule | Nov 28, 2025 |
Excise Tax on Repurchase of Corporate Stock 2025-20721 | Internal Revenue Service | Final rule | Nov 24, 2025 |
Domestically Controlled Qualified Investment Entities 2025-19625 | Internal Revenue Service | Proposed rule | Oct 21, 2025 |
Interest Capitalization Requirements for Improvements That Constitute Designated Property 2025-19279 | Internal Revenue Service | Final rule | Oct 2, 2025 |
Preparer Tax Identification Number (PTIN) User Fee Update 2025-19037 | Internal Revenue Service | Proposed rule | Sep 30, 2025 |
Preparer Tax Identification Number (PTIN) User Fee Update 2025-19036 | Internal Revenue Service | Final rule | Sep 30, 2025 |
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal 2025-19018 | Internal Revenue Service | Proposed rule | Sep 30, 2025 |
Section 42, Low-Income Housing Credit Average Income Test Procedures 2025-19005 | Internal Revenue Service | Final rule | Sep 30, 2025 |
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips 2025-18278 | Internal Revenue Service | Proposed rule | Sep 22, 2025 |
Catch-Up Contributions 2025-17865 | Internal Revenue Service | Final rule | Sep 16, 2025 |
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal 2025-16866 | Internal Revenue Service | Proposed rule | Sep 3, 2025 |
Public Dissemination of the Identity of a Delinquent Debtor 2025-16103 | Bureau of the Fiscal Service | Proposed rule | Aug 22, 2025 |
Returns Relating to Sales or Exchanges of Certain Partnership Interests 2025-15750 | Internal Revenue Service | Proposed rule | Aug 19, 2025 |
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits 2025-14883 | Internal Revenue Service | Proposed rule | Aug 6, 2025 |
Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal 2025-12193 · significant | Internal Revenue Service | Proposed rule | Jul 2, 2025 |
Civil Monetary Penalty Inflation Adjustments for 2025 2025-09614 | Agriculture Department | Final rule | May 29, 2025 |
Renewable Energy Production Incentives 2025-08569 | Energy Department | Proposed rule | May 16, 2025 |
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction 2025-01248 | Internal Revenue Service | Final rule | Jan 17, 2025 |
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) 2025-00728 | Internal Revenue Service | Proposed rule | Jan 16, 2025 |
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations 2025-00321 | Internal Revenue Service | Proposed rule | Jan 16, 2025 |
Multi-Year Reporting Requirements for Corporate Separations and Related Transactions 2025-00312 | Internal Revenue Service | Proposed rule | Jan 16, 2025 |
Resolution of Federal Tax Controversies by the Independent Office of Appeals 2025-00426 | Internal Revenue Service | Final rule | Jan 15, 2025 |
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit 2025-00196 | Internal Revenue Service | Final rule | Jan 15, 2025 |
Automatic Enrollment Requirements Under Section 414A 2025-00501 | Internal Revenue Service | Proposed rule | Jan 14, 2025 |
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest 2025-00393 | Internal Revenue Service | Final rule | Jan 14, 2025 |
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest 2025-00324 · significant | Internal Revenue Service | Final rule | Jan 14, 2025 |
Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses 2025-00318 | Internal Revenue Service | Final rule | Jan 14, 2025 |
Section 45W Credit for Qualified Commercial Clean Vehicles 2025-00256 | Internal Revenue Service | Proposed rule | Jan 14, 2025 |
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions 2025-00186 | Internal Revenue Service | Proposed rule | Jan 14, 2025 |
Source of Income From Cloud Transactions 2024-31373 | Internal Revenue Service | Proposed rule | Jan 14, 2025 |
Classification of Digital Content Transactions and Cloud Transactions 2024-31372 · significant | Internal Revenue Service | Final rule | Jan 14, 2025 |
Catch-Up Contributions 2025-00350 | Internal Revenue Service | Proposed rule | Jan 13, 2025 |
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program 2025-00331 | Internal Revenue Service | Final rule | Jan 13, 2025 |
Credit for Production of Clean Hydrogen and Energy Credit 2024-31513 | Internal Revenue Service | Final rule | Jan 10, 2025 |
Reissuance of State or Local Bonds 2024-30267 | Internal Revenue Service | Final rule | Dec 30, 2024 |
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity 2024-29481 | Internal Revenue Service | Proposed rule | Dec 30, 2024 |
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity 2024-29480 | Internal Revenue Service | Final rule | Dec 30, 2024 |
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction 2024-30928 | Internal Revenue Service | Final rule | Dec 27, 2024 |
Rules for Supervisory Approval of Penalties 2024-29074 | Internal Revenue Service | Final rule | Dec 23, 2024 |
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit 2024-29651 | Internal Revenue Service | Final rule | Dec 18, 2024 |
Definition of Energy Property and Rules Applicable to the Energy Credit 2024-28190 | Internal Revenue Service | Final rule | Dec 12, 2024 |
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit 2024-28372 | Internal Revenue Service | Final rule | Dec 11, 2024 |
Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner 2024-28371 | Internal Revenue Service | Proposed rule | Dec 11, 2024 |
Substantiation Requirements and Qualified Nonpersonal Use Vehicles 2024-28040 | Internal Revenue Service | Proposed rule | Dec 3, 2024 |
Recourse Partnership Liabilities and Related Party Rules 2024-27840 | Internal Revenue Service | Final rule | Dec 2, 2024 |
Previously Taxed Earnings and Profits and Related Basis Adjustments 2024-27227 · significant | Internal Revenue Service | Proposed rule | Dec 2, 2024 |
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities 2024-27072 | Internal Revenue Service | Final rule | Nov 26, 2024 |
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K 2024-26962 | Internal Revenue Service | Proposed rule | Nov 20, 2024 |
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships 2024-26944 | Internal Revenue Service | Final rule | Nov 20, 2024 |
Modernizing Regulations on Sales of Seized Property 2024-25464 | Internal Revenue Service | Final rule | Nov 5, 2024 |
Student Debt Relief Based on Hardship for the William D. Ford Federal Direct Loan Program (Direct Loans), the Federal Family Education Loan (FFEL) Program, the Federal Perkins Loan (Perkins) Program, and the Health Education Assistance Loan (HEAL) Program 2024-25067 | Education Department | Proposed rule | Oct 31, 2024 |
Advanced Manufacturing Production Credit 2024-24840 | Internal Revenue Service | Final rule | Oct 28, 2024 |
Energy Efficient Home Improvement Credit 2024-24110 | Internal Revenue Service | Proposed rule | Oct 25, 2024 |
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50 2024-23857 | Internal Revenue Service | Final rule | Oct 23, 2024 |
Withholding on Certain Distributions Under Section 3405(a) and (b) 2024-24224 | Internal Revenue Service | Final rule | Oct 21, 2024 |
Section 367(d) Rules for Certain Repatriations of Intangible Property 2024-23132 | Internal Revenue Service | Final rule | Oct 10, 2024 |
Entities Wholly Owned by Indian Tribal Governments 2024-23142 | Internal Revenue Service | Proposed rule | Oct 9, 2024 |
Syndicated Conservation Easement Transactions as Listed Transactions 2024-22963 | Internal Revenue Service | Final rule | Oct 8, 2024 |
Section 30C Alternative Fuel Vehicle Refueling Property Credit 2024-20748 | Internal Revenue Service | Proposed rule | Sep 19, 2024 |
Tribal General Welfare Benefits 2024-20826 | Internal Revenue Service | Proposed rule | Sep 17, 2024 |
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit 2024-20758 | Internal Revenue Service | Proposed rule | Sep 17, 2024 |
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent 2024-20429 | Internal Revenue Service | Final rule | Sep 17, 2024 |
Corporate Alternative Minimum Tax Applicable After 2022 2024-20089 | Internal Revenue Service | Proposed rule | Sep 13, 2024 |
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program 2024-19617 | Internal Revenue Service | Proposed rule | Sep 3, 2024 |
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction 2024-18925 | Internal Revenue Service | Final rule | Aug 30, 2024 |
Transfer of Certain Credits; Correction 2024-18576 | Internal Revenue Service | Final rule | Aug 22, 2024 |
Guidance Regarding Elections Relating to Foreign Currency Gains and Losses 2024-18281 | Internal Revenue Service | Proposed rule | Aug 20, 2024 |
Elective Payment of Applicable Credits; Correction 2024-17945 | Internal Revenue Service | Final rule | Aug 16, 2024 |
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments 2024-16665 | Internal Revenue Service | Proposed rule | Aug 7, 2024 |
Plan-Specific Substitute Mortality Tables for Determining Present Value 2024-16520 | Internal Revenue Service | Final rule | Jul 31, 2024 |
Required Minimum Distributions+ 2024-14543 | Internal Revenue Service | Proposed rule | Jul 19, 2024 |
Required Minimum Distributions 2024-14542 | Internal Revenue Service | Final rule | Jul 19, 2024 |
Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions 2024-15232 | Internal Revenue Service | Final rule | Jul 18, 2024 |
Identification of Basket Contract Transactions as Listed Transactions 2024-14787 | Internal Revenue Service | Proposed rule | Jul 12, 2024 |
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions 2024-14004 · significant | Internal Revenue Service | Final rule | Jul 9, 2024 |
Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP 2024-14167 | Internal Revenue Service | Proposed rule | Jul 2, 2024 |
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means 2024-14002 | Internal Revenue Service | Proposed rule | Jul 2, 2024 |
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations 2024-13844 | Internal Revenue Service | Final rule | Jun 28, 2024 |
Expanding Options for Specialty and Organic Growers (EOSOG) 2024-13198 | Federal Crop Insurance Corporation | Final rule | Jun 27, 2024 |
Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements 2024-13331 | Internal Revenue Service | Final rule | Jun 25, 2024 |
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest 2024-13282 · significant | Internal Revenue Service | Proposed rule | Jun 18, 2024 |
Guidance Under Section 1061; Correction 2024-12374 · significant | Internal Revenue Service | Final rule | Jun 14, 2024 |
Civil Monetary Penalty Inflation Adjustments for 2024 2024-12542 | Agriculture Department | Final rule | Jun 7, 2024 |
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit 2024-11719 | Internal Revenue Service | Proposed rule | Jun 3, 2024 |
Preparer Tax Identification Number (PTIN) User Fee Update 2024-10631 | Internal Revenue Service | Final rule | May 15, 2024 |
Interest Capitalization Requirements for Improvements to Designated Property 2024-10579 | Internal Revenue Service | Proposed rule | May 15, 2024 |
Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts 2024-09434 | Internal Revenue Service | Proposed rule | May 8, 2024 |
Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections 2024-09644 | Internal Revenue Service | Final rule | May 6, 2024 |
Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern 2024-09094 · significant | Internal Revenue Service | Final rule | May 6, 2024 |
Transfer of Certain Credits 2024-08926 | Internal Revenue Service | Final rule | Apr 30, 2024 |
Guidance on the Definition of Domestically Controlled Qualified Investment Entities 2024-08267 | Internal Revenue Service | Final rule | Apr 25, 2024 |
Student Debt Relief for the William D. Ford Federal Direct Loan Program (Direct Loans), the Federal Family Education Loan (FFEL) Program, the Federal Perkins Loan (Perkins) Program, and the Health Education Assistance Loan (HEAL) Program 2024-07726 | Education Department | Proposed rule | Apr 17, 2024 |
Excise Tax on Repurchase of Corporate Stock 2024-07117 | Internal Revenue Service | Proposed rule | Apr 12, 2024 |
Charitable Remainder Annuity Trust Listed Transaction 2024-06156 | Internal Revenue Service | Proposed rule | Mar 25, 2024 |
Advance Notice of Third-Party Contacts 2024-05968 | Internal Revenue Service | Proposed rule | Mar 22, 2024 |
De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction 2024-05744 | Internal Revenue Service | Final rule | Mar 22, 2024 |
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships 2024-04606 | Internal Revenue Service | Proposed rule | Mar 11, 2024 |
Elective Payment of Advanced Manufacturing Investment Credit 2024-04605 | Internal Revenue Service | Final rule | Mar 11, 2024 |
Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule 2024-04604 | Internal Revenue Service | Final rule | Mar 11, 2024 |
Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions 2024-00978 | Internal Revenue Service | Final rule | Jan 19, 2024 |
Corporate Bond Yield Curve for Determining Present Value 2024-00552 | Internal Revenue Service | Final rule | Jan 12, 2024 |