This is the table of contents of Internal Revenue Bulletin IRB 2014-30. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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TD 9672 includes final Treasury regulations providing guidance under section 45R of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act. Section 45R generally provides a tax credit to certain small employers that offer health insurance coverage to their employees. The regulations affect small employers, both taxable and tax-exempt, that are or might be eligible for the tax credit.
This document contains final regulations relating to the use of longevity annuity contracts in tax-qualified defined contribution plans under section 401(a) of the Internal Revenue Code (Code), section 403(b) plans, individual retirement annuities and accounts (IRAs) under section 408, and eligible governmental plans under section 457(b). These regulations will provide the public with guidance necessary to comply with the required minimum distribution rules under section 401(a)(9) applicable to an IRA or a plan that holds a longevity annuity contract. The regulations will affect individuals for whom a longevity annuity contract is purchased under these plans and IRAs (and their beneficiaries), sponsors and administrators of these plans, trustees and custodians of these plans and IRAs, and insurance companies that issue longevity annuity contracts under these plans and IRAs.
This document contains regulations that provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3). The regulations amend current regulations to allow the Commissioner to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3).
This document contains regulations that provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3). The regulations amend current regulations to allow the Commissioner to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). Comments requested by September 30, 2014.
This revenue procedure sets forth procedures for applying for and for issuing determination letters on the exempt status under section 501(c)(3) of the Internal Revenue Code using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. This revenue procedure is generally available for certain U.S. organizations with assets of $250,000 or less and annual gross receipts of $50,000 or less. This revenue procedure amplifies Rev. Proc. 2014–9, Rev. Proc. 2014–10, Rev. Proc. 2014–4, Rev. Proc. 2014–5, and Rev. Proc. 2014–11; and supplements Rev. Proc. 2014–8. This revenue procedure is effective July 1, 2014.
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