This is the table of contents of Internal Revenue Bulletin IRB 2019-13. 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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This notice is to inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribution regulations under § 401(a)(9) of the Internal Revenue Code to address the practice of offering retirees and beneficiaries who are currently receiving annuity payments under a defined benefit plan a temporary option to elect a lump-sum payment in lieu of future annuity payments.
This notice requests comments related to the excise tax imposed on fuels used in a power take-off or power transfer (collectively “PTO”) to operate auxiliary equipment on a motor vehicle, when such equipment is unrelated to the propulsion of the vehicle. The notice requests that the public submit comments by July 23, 2019.
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