Comisiones de investigacion

• 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 1.165-13T - Questions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary).

• Code of Federal Regulations - Title 26: Internal Revenue

• T.D. 9224

D. 9224, under Section 6654, provides information for making payments of estimated income tax by individuals. The regulations incorporate changes made by the Tax Reform Act of 1984 and are necessary to update, clarify, and reorganize the rules and procedures under Section 6654. The regulations do not impose any new requirements for taxpayers.

• United States. Internal Revenue Bulletin
• 5 de Agosto de 2009

• 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).

• Code of Federal Regulations - Title 26: Internal Revenue

• Estate taxes and retirement plans.

Estate planners should monitor clients' retirement plan accumulations as part of the general process of estate planning. Planners should be aware of elections to exclude certain qualified benefits for estate tax purposes still available to plan participants whose plans were grandfathered in before the Tax Reform Act of 1984. Certain plan participants may be able to reduce excess accumulation excise taxes through special tax elections. Proper monitoring can also reduce the likelihood that excess distributions and accumulations even occur.

• The Tax Adviser
• Vol. 25 Núm. 12, Diciembre 1994

• Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984.

• Federal Register núm. 76 FR 77053, 9 de Diciembre de 2011
• Notices
• Treasury Department

• 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

• Code of Federal Regulations - Title 26: Internal Revenue

• Sorenson v. Secretary of Treasury, 475 U.S. 851 (1986)

• U.S. Supreme Court

• Announcement 2008-99

contains a correction to T.D. 8073 relating to effective dates and certain other issues arising under Sections 91, 223, and 511-561 of the Tax Reform Act of 1984. This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1984. The temporary regulations will affect qualified employee benefit plans, welfare benefit funds and employees receiving benefits through such plans.

• United States. Internal Revenue Bulletin
• 29 de Agosto de 2009

• Liquidity shocks and industry payout policy.

• Journal of Academy of Business and Economics
• Vol. 11 Núm. 4, Junio 2011