This is the table of contents of Internal Revenue Bulletin IRB 2015-33. 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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Proposed regulations regarding the determination of a partner’s distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner’s interest changes. These proposed regulations affect partnerships and their partners.
This revenue procedure provides a safe harbor for accrual method taxpayers to treat economic performance as occurring ratably for certain service contracts. This revenue procedure also provides procedures for obtaining automatic consent to change to the safe harbor method of accounting.
Final regulations regarding the determination of a partner’s distributive share of partnership items of income, gain, loss, deduction, and credit when a partner’s interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.
This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other items for valuation dates occurring during calendar year 2016. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2016 calendar year.
Announcement 2015–18 amends Revenue Procedure 2015–35 to: • Amend the penalties amounts for failure to file correct information returns under section 6721 of the Code, • Include regulation section 1.6047–2, and • Delete "Form 1042–S Foreign Person’s U.S. Source Income Subject to Withholding" from bullet list contained in the What's New section.
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