This is the table of contents of Internal Revenue Bulletin IRB 2016-45. 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 correspond to temporary regulations (published elsewhere in this edition of the Bulletin (TD 9790)) that treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes.
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, 7872, and other sections of the Code, tables set forth the rates for November 2016.
This procedure provides the 2017 cost-of-living adjustments to certain items due to inflation, as required by various provisions of the Code and Service guidance.
This notice provides rules interpreting the reasonable mortality charge requirement contained in section 7702(c)(3)(B)(i) of the Code. Notice 88–128 supplemented. Notice 2006–95 modified and superseded.
These regulations provide rules that establish threshold documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes, and treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes
Announcement 2016–39 provides relief to victims of Hurricane Matthew, which caused damage to parts of Florida, Georgia, North Carolina and South Carolina. It permits easier access to victims’ funds held in workplace retirement plans and in IRAs, for the period beginning October 4, 2016, (October 3, 2016, for Florida) and ending March 15, 2017. The relief provided in the announcement is in addition to the relief already provided by the IRS pursuant to News Release IR-2016–135.
This procedure provides the 2017 cost-of-living adjustments to certain items due to inflation, as required by various provisions of the Code and Service guidance.
This procedure provides the 2017 cost-of-living adjustments to certain items due to inflation, as required by various provisions of the Code and Service guidance.
This procedure provides specifications for the private printing of red-ink substitutes for the 2016 Forms W–2 and W–3. This procedure will be produced as the next revision of Publication 1141. Rev. Proc. 2015–51 is superseded.
This procedure provides the 2017 cost-of-living adjustments to certain items due to inflation, as required by various provisions of the Code and Service guidance.
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