This is the table of contents of Internal Revenue Bulletin IRB 2015-32. 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.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
These proposed regulations provide guidance to partnerships and their partners regarding when an arrangement will be treated as a disguised payment for services under section 707(a)(2)(A) of the Internal Revenue Code. This document also proposes conforming modifications to the regulations governing guaranteed payments under section 707(c). Additionally, this document provides notice of proposed modifications to Rev. Procs. 93–27 and 2001–43 relating to the issuance of interests in partnership profits to service providers.
This document contains final regulations for filing a claim for credit or refund.
This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition period for certain plans. This announcement requests comments on specific issues relating to the implementation of these changes. This announcement also provides that effective July 21, 2015, the IRS will no longer accept determination letter applications that are submitted off-cycle (except as otherwise described in the announcement).
This document contains final regulations for filing a claim for credit or refund.
This document contains final regulations for filing a claim for credit or refund.
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