NOTICES

Index » Notices

Extracted from the Internal Revenue Bulletins
from official Internal Revenue Service materials
(July 7, 2003 to present)

The Notices shown below are retrieved from the Internal Revenue Bulletins (IRBs) from the Internal Revenue Service and are based on official records. Notices appearing in IRBs prior to IRB No. 2003-27 (July 7, 2003) (Notices earlier than Notice 2003-41) are not yet available from the IRS in an accessible format but may be added in the future. Notices shown below are sorted in descending order by year and number. Where available, the title of the Notice has been included below. A Notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Code or other provisions of the law.

There are 1675 Notices available in TouchTax through October 3, 2023. Happy reading.

Notice 2022-61
Notice 2022-60 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2022-62
Notice 2022-59
Notice 2022-56
Notice 2022-57
Notice 2022-58
Notice 2022-53
Notice 2022-54
Notice 2022-55
Notice 2022-41
Notice 2022-46
Notice 2022-47
Notice 2022-48
Notice 2022-49
Notice 2022-50
Notice 2022-51
Notice 2022-52
Notice 2022-43
Notice 2022-45
Notice 2022-42
Notice 2022-44
Notice 2022-39
Notice 2022-40
Notice 2022-38
Notice 2022-37
Notice 2022-35
Notice 2022-36
Notice 2022-33
Notice 2022-34
Notice 2022-32
Notice 2022-31
Notice 2022-29 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2022-30
Notice 2022-25
Notice 2022-28
Notice 2022-27
Notice 2022-20
Notice 2022-24
Notice 2022-21
Notice 2022-22
Notice 2022-23
Notice 2022-15
Notice 2022-16
Notice 2022-17
Notice 2022-18
Notice 2022-19
Notice 2022-11 (NOTICE 2022-11)
Notice 2022-13
Notice 2022-14
Notice 2022-12
Notice 2022-9
Notice 2022-10
Notice 2022-8
Notice 2022-7
Notice 2022-5
Notice 2022-6
Notice 2022-1
Notice 2022-2
Notice 2022-3
Notice 2022-4
Notice 2021-66
Notice 2021-65
Notice 2021-64
Notice 2021-62
Notice 2021-63
Notice 2021-61 (2022 Limitations Adjusted as Provided in Section 415(d), etc.)
Notice 2021-35 (Credit for Carbon Oxide Sequestration 2021 Section 45Q Inflation Adjustment Factor)
Notice 2021-56 (Standards for Section 501(c)(3) Status of Limited Liability Companies)
Notice 2021-60 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2021-57 (Funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021)
Notice 2021-58 (Extension of COBRA election and premium payment deadlines under section 7508A(b))
Notice 2021-59 (Deferred Applicability Dates for Foreign Currency Guidance)
Notice 2021-54 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2021-55 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2021-53
Notice 2021-52
Notice 2021-51
Notice 2021-43 (Work Opportunity Tax Credit (WOTC) Transition Relief under Internal Revenue Code § 51)
Notice 2021-50 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2021-49 (Guidance on the Employee Retention Credit under Section 3134 of the Code and on Miscellaneous Issues Related to the Employee Retention Credit)
Notice 2021-46 (Premium Assistance for COBRA Benefits Part II)
Notice 2021-48 (Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021)
Notice 2021-46
Notice 2021-48
Notice 2021-47
Notice 2021-44
Notice 2021-45
Notice 2021-38
Notice 2021-41
Notice 2021-42
Notice 2021-40
Notice 2021-39
Notice 2021-36
Notice 2021-37
Notice 2021-31
Notice 2021-33
Notice 2021-34
Notice 2021-26 (NOTICE 2021-26)
Notice 2021-32
Notice 2021-29
Notice 2021-30
Notice 2021-24
Notice 2021-27
Notice 2021-28
Notice 2021-25
Notice 2021-23
Notice 2021-21
Notice 2021-22
Notice 2021-17
Notice 2021-18
Notice 2021-19
Notice 2021-20
Notice 2021-15
Notice 2021-16
Notice 2021-10
Notice 2021-6
Notice 2021-8
Notice 2021-11
Notice 2021-12
Notice 2021-13
Notice 2021-9
Notice 2021-2
Notice 2021-5
Notice 2021-7
Notice 2021-01
Notice 2021-03
Notice 2021-04
Notice 2020-78 (Work Opportunity Tax Credit (WOTC) Transition Relief under Internal Revenue Code Sec. 51)
Notice 2020-86 (Guidance on Sections 102 and 103 of the SECURE Act With Respect to Safe Harbor Plans)
Notice 2020-87 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-88 (Round 3 of Phase III of the Sec. 48A Qualifying Advanced Coal Project Program)
Notice 2020-84 (Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376)
Notice 2020-85 (Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022)
Notice 2020-83 (2020 Required Amendments List for Qualified Retirement Plans and § 403(b) Retirement Plans)
Notice 2020-76
Notice 2020-80
Notice 2020-79
Notice 2020-77
Notice 2020-70
Notice 2020-73 (Deferred Applicability Dates for Foreign Currency Guidance)
Notice 2020-74 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2020-59 (Notice 2020-59)
Notice 2020-66 (Guidance regarding the premium tax credit and Medicaid coverage of COVID-19 testing and diagnostic services)
Notice 2020-71 (2020-2021 Special Per Diem Rates)
Notice 2020-72 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-69 (S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the QBAI Rules for FDII and GILTI)
Notice 2020-65 (Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic)
Notice 2020-68 (Miscellaneous Changes Under the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019)
Notice 2020-60 (Election of Alternative Minimum Funding Standards for Community Newspaper Plans)
Notice 2020-64 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-55 (Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines)
Notice 2020-61 (Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act)
Notice 2020-62 (Safe Harbor Explanations - Eligible Rollover Distributions)
Notice 2020-63
Notice 2020-58 (Notice 2020-58)
Notice 2020-56 (Additional Relief with Respect to Deadlines under Section 501(r)(3) Applicable to Hospital Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic)
Notice 2020-57 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-54 (Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response Act)
Notice 2020-53
Notice 2020-48 (Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines)
Notice 2020-51 (Guidance on Waiver of 2020 Required Minimum Distributions)
Notice 2020-52 (COVID-19 Relief and Other Guidance on Mid-Year Reductions or Suspensions of Contributions to Safe Harbor § 401(k) and § 401(m) Plans)
Notice 2020-50 (Guidance for CoronavirusRelated Distributions and Loans from Retirement Plans Under the CARES Act)
Notice 2020-43 (Tax Capital Reporting - Notice Requesting Comments)
Notice 2020-45 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-46 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic)
Notice 2020-47 (Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan)
Notice 2020-49
Notice 2020-39 (Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic)
Notice 2020-42
Notice 2020-44
Notice 2020-35 (Additional Administrative Relief with Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic)
Notice 2020-40 (Credit for Carbon Oxide Sequestration 2020 Section 45Q Inflation Adjustment Factor)
Notice 2020-41 (Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19)
Notice 2020-37 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-38 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2020)
Notice 2020-25 (Expanded Temporary Rule Allowing Governmental Issuers to Purchase Certain of Their Own Tax-Exempt Bonds)
Notice 2020-29 (COVID-19 GUIDANCE UNDER § 125 CAFETERIA PLANS AND RELATED TO HIGH DEDUCTIBLE HEALTH PLANS)
Notice 2020-33 (Section 125 Cafeteria Plans - Modification of Permissive Carryover Rule for Health Flexible Spending Arrangements and Clarification Regarding Reimbursements of Premiums by Individual Coverage Health Reimbursement Arrangements)
Notice 2020-32 (Guidance Concerning the Nondeductibility of Costs)
Notice 2020-34 (Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2019)
Notice 2020-36 (Notice Proposing Revenue Procedure Updating Group Exemption Letter Program)
Notice 2020-27 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-28 (2019 Section 45K(d)(2)(C) Reference Price)
Notice 2020-30 (2020 Marginal Production Rates)
Notice 2020-31 (2020 Section 43 Inflation Adjustment)
Notice 2020-23 (Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic)
Notice 2020-26 (Extension of Time to File Application for Tentative Carryback Adjustment)
Notice 2020-22 (Relief from Penalty for Failure to Deposit Employment Taxes)
Notice 2020-21 (Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act)
Notice 2020-15 (High Deductible Health Plans and Expenses Related to COVID-19)
Notice 2020-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-14 (2020 Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Benefit Plans)
Notice 2020-11 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-12 (Beginning of Construction for the Credit for Carbon Oxide Sequestration under Section 45Q)
Notice 2020-13 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2020)
Notice 2020-10 (2020 Calendar Year Resident Population Figures)
Notice 2020-6
Notice 2020-7 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2020-8 (Biodiesel and Alternative Fuels; Claims for 2018-2019)
Notice 2020-9 (Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Years 2018 and 2019)
Notice 2020-4
Notice 2020-5 (2020 Standard Mileage Rates)
Notice 2020-2
Notice 2020-3 (Interim Guidance on Income Tax Withholding from Retirement and Annuity Distributions)
Notice 2020-1 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-64
Notice 2019-65 (Foreign Currency Guidance under Section 987)
Notice 2019-66 (Reporting of Positive Tax Basis Capital Accounts not Required Until 2020 Partnership Taxable Years; Net Unrecognized Section 704(c) Gain or Loss Defined; Publicly Traded Partnerships not Required to Report Net Unrecognized Section 704(c) Gain or Loss; Certain Reporting of Section 465 At-Risk Activities not Required Until 2020 Partnership Taxable Years; Penalty Relief)
Notice 2019-67 (Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021)
Notice 2019-63 (Notice 2019-63)
Notice 2019-60
Notice 2019-61
Notice 2019-56
Notice 2019-58
Notice-2019-54 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice-2019-55 (2019-2020 Special Per Diem Rates)
Notice 2019-51 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-52 (Low-Income Housing Credit Disaster Relief for the State of California)
Notice 2019-47 (PENALTY RELIEF RELATED TO RELIANCE ON REVENUE PROCEDURE 2018-38)
Notice 2019-46 (Domestic Partnerships and S Corporations Filing Under Proposed GILTI Regulations)
Notice 2019-49 (Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2020)
Notice 2019-50 (Health Insurance Providers Fee; Procedural and Administrative Guidance)
Notice 2019-48 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-45 (Additional Preventive Care Benefits Permitted to be Provided by a High Deductible Health Plan Under § 223)
Notice 2019-27 (Methods for Calculating W-2 Wages for Purposes of Section 199A(g))
Notice 2019-43 (Beginning of Construction for Sections 45 and 48; Tolling and Extension of Continuity Safe Harbor to Mitigate Significant National Security Concerns)
Notice 2019-44 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-42 (Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones)
Notice 2019-41 (Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2019)
Notice 2019-12 (Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit)
Notice 2019-40 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-39 (Current Refundings for Certain Targeted State, Local, and Indian Tribal Government Bond Programs)
Notice 2019-35 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-36 (2019 Section 43 Inflation Adjustment)
Notice 2019-37 (Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2018)
Notice 2019-38 (2019 Marginal Production Rates)
Notice 2019-33
Notice 2019-34 (Maximum Values For 2019 For Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2019-32 (Request for Comments on Credit for Carbon Oxide Sequestration)
Notice 2019-30 (Public Comment Invited on Recommendations for 2019-2020 Priority Guidance Plan)
Notice 2019-31 (Credit for Carbon Oxide Sequestration 2019 Section 45Q Inflation Adjustment Factor )
Notice 2019-29
Notice 2019-28
Notice 2019-23 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2019-25 (Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual)
Notice 2019-26 (Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2020)
Notice 2019-20 (Penalty Relief for Missing Negative Tax Basis Capital Account Information)
Notice 2019-21 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-22 (Phase-out of Credit for New Qualified Plug-in Electric Drive Motor Vehicles)
Notice 2019-24 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2019)
Notice 2019-10 (Request for Comments on Excise Tax Regulations Regarding Fuel Used in a Motor Vehicle Power Take-off or Power Transfer)
Notice 2019-18 (Offering a Lump-Sum Payment Option to Retirees Currently Receiving Annuity Payments under a Defined Benefit Plan)
Notice 2019-17 (Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers and Fishermen)
Notice 2019-19 (2019 Calendar Year Resident Population Figures)
Notice 2019-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-07 (Section 199A Trade or Business Safe Harbor: Rental Real Estate)
Notice 2019-13 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-11 (Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual)
Notice 2019-09 (Interim Guidance Under Section 4960)
Notice 2019-03 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2019-06 (Guidance on Special Enforcement Matters Under the Centralized Partnership Audit Regime)
Notice 2019-08 (Maximum Values For 2018 For Use with Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2019-01 (Previously Taxed Earnings and Profits Accounts)
Notice 2019-02 (2019 Standard Mileage Rates)
Notice 2019-04 (Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown)
Notice 2019-05 (Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace for the 2018 Tax Year)
Notice 2018-95 (Relief from the Once-In-Always-In Condition for Excluding Part-Time Employees from Making Elective Deferrals under a Â§ 403(b) Plan)
Notice 2018-96 (Phase-out of Credit for New Qualified Plug-in Electric Drive Motor Vehicles)
Notice 2018-97 (Guidance on the Application of Section 83(i))
Notice 2018-99 (Parking Expenses for Qualified Transportation Fringes Under Â§ 274(a)(4) and Â§ 512(a)(7) of the Internal Revenue Code)
Notice 2018-100 (Relief from Additions to Tax for Underpayment of Estimated Income Tax for Tax-Exempt Organizations That Provide Certain Qualified Transportation Fringes)
Notice 2018-92 (Interim Guidance and Request for Comments on Income Tax Withholding from Wages and from Retirement and Annuity Distributions)
Notice 2018-93 (Credit for Carbon Oxide Sequestration Applicable Dollar Amounts)
Notice 2018-94 (EXTENSION OF DUE DATE FOR FURNISHING STATEMENTS AND OF GOOD-FAITH TRANSITION RELIEF UNDER I.R.C. SECTIONS 6721 AND 6722 FOR REPORTING REQUIRED BY I.R.C. SECTIONS 6055 AND 6056 FOR 2018)
Notice 2018-86 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-91 (2018 Required Amendments List for Qualified Retirement Plans)
Notice 2018-88
Notice 2018-89 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Michael)
Notice 2018-90 (Extension of Transition Relief Under Rev. Rul. 2018â€"17 on Withholding and Reporting With Respect to Payments From IRAs to State Unclaimed Property Funds)
Notice 2018-85 (Adjusted Applicable Dollar Amount for Fee Imposed by Â§Â§ 4375 and 4376)
Notice 2018-83 (2019 Limitations Adjusted As Provided in Section 415(d), etc.)
Notice 2018-84 (Guidance under Â§Â§ 36B, 5000A, and 6011 on the suspension of personal exemption deductions)
Notice 2018-82 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-81 (Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act)
Notice 2018-76 (Expenses for Business Meals Under Â§ 274 of the Internal Revenue Code)
Notice 2018-77 (2018â€"2019 Special Per Diem Rates)
Notice 2018-78 (Additional Guidance Under Section 965)
Notice 2018-79 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2018-80 (Guidance Under Section 451(b) Relating to Market Discount)
Notice 2018-71 (Employer Credit for Paid Family and Medical Leave)
Notice 2018-75 (Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements)
Notice 2018-76 (Expenses for Business Meals Under Â§ 274 of the Internal Revenue Code)
Notice 2018-72 (Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m))
Notice 2018-73 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-74 (Safe Harbor Explanations â€" Eligible Rollover Distributions)
Notice 2018-70 (Guidance on Qualifying Relative and the Exemption Amount)
Notice 2018-69 (Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2019)
Notice 2018-67 (Request for Comments Regarding the Calculation of Unrelated Business Taxable Income under Â§ 512(a)(6) for Exempt Organizations with More than One Unrelated Trade or Business; Interim and Transition Rules for Aggregating Certain Income in the Nature of Investments; and the Treatment of Global Intangible Low-Taxed Income Inclusions for Purposes of the Unrelated Business Income Tax)
Notice 2018-68 (Guidance on the Application of Section 162(m))
Notice 2018-64 (Methods for Calculating Wâ€"2 Wages for Purposes of Section 199A)
Notice 2018-65 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-62 (Guidance on the Contribution Limits Applicable to ABLE Accounts)
Notice 2018-63 (Amplification and Modification of Safe Harbor Method for Participants in the HFA Hardest Hit Fund)
Notice 2018-58 (Guidance on Recontributions, Rollovers and Qualified Higher Education Expenses under Section 529)
Notice 2018-60 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-61 (Clarification Concerning the Effect of Section 67(g) on Trusts and Estates)
Notice 2018-48 (Designated Qualified Opportunity Zones under Internal Revenue Code Â§ 1400Zâ€"2)
Notice 2018-59 (Beginning of Construction for the Investment Tax Credit under Section 48)
Notice 2018-56 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-55 (Guidance on the Calculation of Net Investment Income for Purposes of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities)
Notice 2018-57 (Foreign Currency Guidance under Section 987)
Notice 2018-42 (Update of 2018 Standard Mileage Rates Notice)
Notice 2018-54 (Guidance on Certain Payments Made in Exchange for State and Local Tax Credits)
Notice 2018-49 (2018 Section 43 Inflation Adjustment)
Notice 2018-50 (Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2018)
Notice 2018-51 (2018 Marginal Production Rates)
Notice 2018-52 (Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2017)
Notice 2018-53 (Part III â€" Administrative, Miscellaneous, and ProceduralUpdate for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-30
Notice 2018-44 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2018)
Notice 2018-45 (2018 Calendar Year Resident Population Figures)
Notice 2018-46 (Modifications to Definition of United States Property under Section 956)
Notice 2018-47 (Empowerment Zone Designation Extension)
Notice 2018-27
Notice 2018-36 (Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2017)
Notice 2018-39 (Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown)
Notice 2018-40 (Credit for Carbon Oxide Sequestration2018 Section 45Q Inflation Adjustment Factor)
Notice 2018-41 (Information Reporting for Certain Life Insurance Contract Transactions and a Modification to the Transfer for Valuable Consideration Rules)
Notice 2018-43 (Public Comment Invited on Recommendations for 2018â€"2019 Priority Guidance Plan)
Notice 2018-34 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-35
Notice 2018-37 (Guidance in Connection with the Repeal of Section 682)
Notice 2018-38 (2018 Fiscal-year Blended Tax Rates for Corporations)
Notice 2018-24 (REQUEST FOR COMMENTS ON SCOPE OF DETERMINATION LETTER PROGRAM FOR INDIVIDUALLY DESIGNED PLANS DURING CALENDAR YEAR 2019)
Notice 2018-32 (2017 Section 45K(d)(2)(C) Reference Price)
Notice 2018-33 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2018)
Notice 2018-31 (National Security Considerations with Respect to Country-by-Country Reporting)
Notice 2018-26 (Additional Guidance Under Section 965; Guidance Under Sections 62, 962, and 6081 in Connection With Section 965; and Penalty Relief Under Sections 6654 and 6655 in Connection with Section 965 and Repeal of Section 958(b)(4))
Notice 2018-28 (Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017)
Notice 2018-29 (Guidance Regarding the Implementation of New Section 1446(f) for Partnership Interests That Are Not Publicly Traded)
Notice 2018-21 (Biodiesel and Alternative Fuels; Claims for 2017; Oil Spill Liability Tax; Excise Tax and Deposits)
Notice 2018-23 (Transitional Guidance Under Â§Â§ 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts)
Notice 2018-22 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-12 (Notice of Transition Relief Regarding the Application of Section 223 to Certain Health Plans Providing Benefits for Male Sterilization or Male Contraceptives)
Notice 2018-18 (Guidance Under Section 1061, Partnership Interests Held in Connection with Performance of Services)
Notice 2018-19 (Presence of Certain Individuals in the Commonwealth of Puerto Rico or the United States Virgin Islands Under Section 937(a) Following Hurricane Irma or Hurricane Maria)
Notice 2018-20 (Update on Jurisdictions Included on the IRS List of Jurisdictions That Do Not Issue Foreign TINs)
Notice 2018-11 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2018-15 (New Clean Renewable Energy Bonds)
Notice 2018-17 (Low-Income Housing Credit Disaster Relief for the Commonwealth of Puerto Rico)
Notice 2018-10 (Medical Device Excise Tax Deposit Penalty Relief)
Notice 2018-08 (Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f))
Notice 2018-14 (Guidance on Withholding Rules)
Notice 2018-05 (Extension of Transition Rules from Notice 2010â€"46)
Notice 2018-13 (Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4))
Notice 2018-07 (Guidance Under Section 965)
Notice 2018-01 (Revocation, Limitation, or Denial of Passport in Case of Certain Tax Delinquencies)
Notice 2018-06 (EXTENSION OF DUE DATE FOR FURNISHING STATEMENTS AND OF GOOD-FAITH TRANSITION RELIEF UNDER I.R.C. SECTIONS 6721 AND 6722 FOR REPORTING REQUIRED BY I.R.C. SECTIONS 6055 AND 6056 FOR 2017)
Notice 2018-02 (Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019)
Notice 2018-03 (2018 Standard Mileage Rates)
Notice 2017-72 (2017 Required Amendments List for Qualified Retirement Plans)
Notice 2017-75 (Guidance Under Section 409A for Pre-2009 Section 457A Deferrals)
Notice 2017-76 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-71 (Relief for Partnerships, REMICs, and Certain Other Entities Performing Any Acts by the Due Date in Effect Before the Enactment of the Surface Transportation Act)
Notice 2017-73 (Request for Comments on Application of Excise Taxes With Respect to Donor Advised Funds in Certain Situations)
Notice 2017-74
Notice 2017-69 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-70 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave- Based Donation Programs to Aid Victims of the California Wildfires that Began on October 8, 2017)
Notice 2017-67 (Qualified Small Employer Health Reimbursement Arrangements)
Notice 2017-68 (Treatment Under Section 956(c) of Certain Receivables Following Hurricane Irma or Hurricane Maria)
Notice 2017-59 (Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown)
Notice 2017-64 (2018 Limitations Adjusted As Provided in Section 415(d), etc.)
Notice 2017-66 (New Clean Renewable Energy Bonds)
Notice 2017-62 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave- Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Maria)
Notice 2017-63 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-56 (Presence of Certain Individuals in the Commonwealth of Puerto Rico or the United States Virgin Islands Under Section 937(a) Following Hurricane Irma or Hurricane Maria)
Notice 2017-60 (Updated Static Mortality Tables for Defined Benefit Pension Plans for 2018)
Notice 2017-61 (Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376)
Notice 2017-53 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2017-54 (2017â€"2018 Special Per Diem Rates)
Notice 2017-55 (Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria)
Notice 2017-57 (Foreign Currency Guidance under Section 987)
Notice 2017-58 (Extended Due Date under Notice 2017â€"10 for Participants Affected by Hurricanes Harvey, Irma, or Maria)
Notice 2017-46 (Revised Guidance Related to Obtaining and Reporting Taxpayer Identification Numbers and Dates of Birth by Financial Institutions)
Notice 2017-50 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-49 (Hurricane Harvey and Hurricane Irma Disaster Relief)
Notice 2017-51 (Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2016)
Notice 2017-52 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Irma)
Notice 2017-48 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Harvey and Tropical Storm Harvey)
Notice 2017-45 (Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2018)
Notice 2017-47 (Relief for Partnerships and REMICs Filing Returns or Extension Requests by the Due Date in Effect Before the Enactment of the Surface Transportation Act)
Notice 2017-43 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-44 (Model Amendments to Add Bifurcated Distribution Options to Defined Benefit Plans)
Notice 2017-41 (Information Reporting on Minimum Essential Coverage Under a Catastrophic Plan)
Notice 2017-42 (Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m))
Notice 2017-36 (One-Year Delay in the Application of Â§ 1.385â€"2)
Notice 2017-40 (Extension of Guidance in Notice 2015â€"77 for Participants in the HFA Hardest Hit Fund)
Notice 2017-39 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-38 (Implementation of Executive Order 13789 (Identifying and Reducing Tax Regulatory Burdens))
Notice 2017-37 (Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017)
Notice 2017-34 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-31 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-32 (Credit for Carbon Dioxide Sequestration 2017 Section 45Q Inflation Adjustment Factor)
Notice 2017-33 (Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2017)
Notice 2017-30 (Temporary Relief for Fuel Removals Due to Energy Emergencies Resulting from West Shore Pipeline Shutdown)
Notice 2017-29 (Syndicated Conservation Easement Transactions Identified in Notice 2017â€"10)
Notice 2017-27 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-28 (Public Comment Invited on Recommendations for 2017â€"2018 Priority Guidance Plan)
Notice 2017-24 (2016 Section 45K(d)(2)(C) Reference Price)
Notice 2017-25 (2017 Section 43 Inflation Adjustment)
Notice 2017-26 (2017 Marginal Production Rates)
Notice 2017-23 (Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities)
Notice 2017-17 (PROPOSED REVENUE PROCEDURE FOR REQUESTING CONSENT TO CHANGE A METHOD OF ACCOUNTING WHERE THE CHANGE IS MADE AS A RESULT OF, OR DIRECTLY RELATED TO, THE ADOPTION OF NEW FINANCIAL ACCOUNTING STANDARDS, â€œREVENUE FROM CONTRACTS WITH CUSTOMERS.â€)
Notice 2017-21 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2017)
Notice 2017-22 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-20 (EXTENSION OF PERIOD FOR FURNISHING WRITTEN QSEHRA NOTICE TO ELIGIBLE EMPLOYEES)
Notice 2017-18 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-19 (2017 Calendar Year Resident Population Figures)
Notice 2017-16 (Extension of the Due Date for a Section 35 Health Coverage Tax Credit Election)
Notice 2017-5 (Interim Guidance and Request for Comments on Definitions of Chassis and Body; Retail Excise Tax on Heavy Trucks, Trailers, and Tractors)
Notice 2017-13 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2017-14 (Individual Shared Responsibility Payment Hardship Exemption that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace)
Notice 2017-15
Notice 2017-12 (Guidance Relating to the Availability and Use of an Account Transcript as a Substitute for an Estate Tax Closing Letter)
Notice 2017-02 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2017-04 (Beginning of Construction for Sections 45 and 48)
Notice 2017-09 (De Minimis Error Safe Harbor to the I.R.C. Â§Â§ 6721 and 6722 Penalties)
Notice 2017-10 (Listing Noticeâ€"Syndicated Conservation Easement Transactions)
Notice 2017-06 (Extension of Eligibility Rule Waivers for Certain Automatic Changes Made To Comply with the Final Tangible Property Regulations)
Notice 2017-07 (Foreign currency guidance under section 987)
Notice 2017-08 (Transaction of Interestâ€"Section 831(b) Micro-Captive Transactions)
Notice 2017-01 (Eligibility for Exemption from User Fee Requirement for Employee Plans Determination Letter Applications Filed On or After January 1, 2017)
Notice 2017-03 (Maximum Vehicle Values for 2017 for Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2016-73 (Treatment of Certain Triangular Reorganizations Involving Foreign Corporations; Amount of Income Inclusion in Certain Inbound Nonrecognition Transactions)
Notice 2016-77 (Satisfying the Required Qualified Allocation Plan Preference in Section 42(m)(1)(B)(ii)(III) (Concerning Concerted Community Revitalization Plans))
Notice 2016-78 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-79 (2017 Standard Mileage Rates)
Notice 2016-80 (2016 Required Amendments List for Qualified Retirement Plans)
Notice 2016-69 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Matthew)
Notice 2016-75
Notice 2016-76 (IRS Enforcement and Administration of Section 871(m) and Related Withholding Provisions During the Phase-In Period)
Notice 2016-72 (Application of Section 108(a)(1)(E)(ii) to the Federal Housing Finance Agencyâ€™s (FHFAâ€™s) Principal Reduction Modification Program (PRMP) and the Home Affordable Modification Program Â® (HAMP Â® ))
Notice 2016-70 (EXTENSION OF DUE DATE FOR FURNISHING STATEMENTS AND OF GOOD-FAITH TRANSITION RELIEF UNDER I.R.C. SECTIONS 6721 AND 6722 FOR REPORTING REQUIRED BY I.R.C. SECTIONS 6055 AND 6056 FOR 2016)
Notice 2016-65 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2016-68 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-66 (Transaction of Interest â€" Section 831(b) Micro-Captive Transactions)
Notice 2016-67 (Applicability of Â§ 411(b)(5)(B)(i) to Implicit Interest Pension Equity Plans)
Notice 2016-61 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-62 (2017 Limitations Adjusted As Provided in Section 415(d), etc.)
Notice 2016-64 (Adjusted Applicable Dollar Amount for Fee Imposed by Â§Â§ 4375 and 4376)
Notice 2016-63 (Guidance Concerning Use of 2017 CSO Tables Under Section 7702)
Notice 2016-59 (Reduced User Fee for Substantially Identical Letter Rulings and User Fee for Foreign Insurance Excise Tax Waiver Agreements)
Notice 2016-60 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2016-58 (2016â€"2017 Special Per Diem Rates)
Notice 2016-52 (Foreign Tax Credit Guidance under Section 909 Related to Foreign-Initiated Adjustments)
Notice 2016-54 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-55 (Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Severe Storms and Flooding in Louisiana that Began on August 11, 2016)
Notice 2016-57 (Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2017)
Notice 2016-53 (Credit for Carbon Dioxide Sequestration 2016 Section 45Q Inflation Adjustment Factor)
Notice 2016-50 (Updated Static Mortality Tables for Defined Benefit Pension Plans for 2017)
Notice 2016-51 (Updating of Address for Qualified Vehicle Submissions)
Notice 2016-47 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-49 (Interim Guidance Under Section 7705 for Certified Professional Employer Organizations)
Notice 2016-48 (Implementation of PATH Act ITIN Provisions)
Notice 2016-46 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-42 (Proposed Qualified Intermediary Agreement)
Notice 2016-43 (2015 Section 45K(d)(2)(C) Reference Price)
Notice 2016-44 (2016 Section 43 Inflation Adjustment)
Notice 2016-45 (2016 Marginal Production Rates)
Notice 2016-40 (Work Opportunity Tax Credit (WOTC) Additional Transition Relief)
Notice 2016-41 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2016-38 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-39 (Recovery of Investment in the Contract from Payments Received from a Qualified Defined Benefit Plan by an Employee During Phased Retirement)
Notice 2016-36 (Transfers of Property to Regulated Public Utilities by Electricity Generators)
Notice 2016-31 (Beginning of Construction for Sections 45 and 48)
Notice 2016-33 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-34 (Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2016)
Notice 2016-32 (Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts under Section 817(h))
Notice 2016-29 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-30 (Designation of Private Delivery Services)
Notice 2016-27 (Date for Compliance with Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent)
Notice 2016-28 (Empowerment Zone Designation Extension)
Notice 2016-26 (Public Comment Invited on Recommendations for 2016â€"2017 Priority Guidance Plan)
Notice 2016-15 (Treatment of Kerosene for Use in Aviation)
Notice 2016-22 (Work Opportunity Tax Credit (WOTC) Guidance and Transition Relief)
Notice 2016-23 (Request for Comments Regarding Implementation of the New Partnership Audit Regime Enacted as Part of the Bipartisan Budget Act of 2015)
Notice 2016-24 (2016 Calendar Year Resident Population Figures)
Notice 2016-25 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-21 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2016)
Notice 2016-17 (APPLICATION OF THE MARKET REFORMS AND OTHER PROVISIONS OF THE AFFORDABLE CARE ACT TO STUDENT HEALTH COVERAGE)
Notice 2016-18 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-19 (Date for Compliance with Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent)
Notice 2016-20 (Qualified Zone Academy Bond Allocations for 2015 and 2016)
Notice 2016-13 (Transition Relief for Certain Section 529 Qualified Tuition Programs Required to File Form 1099â€"Q, Payments From Qualified Education Programs (Under Sections 529 and 530))
Notice 2016-14 (Health Insurance Providers Fee; Procedural and Administrative Guidance)
Notice 2016-16 (Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices)
Notice 2016-05 (Biodiesel and Alternative Fuels; Claims for 2015; Excise Tax)
Notice 2016-08 (Timing of Submitting Preexisting Accounts and Periodic Certifications; Reporting of Accounts of Nonparticipating FFIs; Reliance on Electronically Furnished Forms Wâ€"8 and Wâ€"9)
Notice 2016-09
Notice 2016-10 (Guidance Relating to Refunds of Foreign Tax for Which an Election Was Made Under Section 853)
Notice 2016-11 (Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2015)
Notice 2016-12 (Maximum Vehicle Values for 2016 for Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2016-07 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2016-06 (Application of Retroactive Increase in Excludable Transit Benefits)
Notice 2016-03 (Revisions to the Employee Plans Determination Letter Program Regarding Cycle A Elections, Determination Letter Expiration Dates, and Extension of Deadlines for Certain Defined Contribution Pre-Approved Plans)
Notice 2016-04 (EXTENSION OF THE DUE DATES FOR 2015 INFORMATION REPORTING UNDER I.R.C. Â§Â§ 6055 AND 6056)
Notice 2016-1 (2016 Standard Mileage Rates)
Notice 2016-2 (Claiming the Health Coverage Tax Credit for 2014 and 2015)
Notice 2015-84 (2015 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2015-85 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-86 (Application of Obergefell to Qualified Retirement Plans and Health and Welfare Plans)
Notice 2015-87 (Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act Provisions)
Notice 2015-83 (Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans)
Notice 2015-82 (Increase in De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement)
Notice 2015-79 (Additional Rules Regarding Inversions and Related Transactions)
Notice 2015-81
Notice 2015-78 (Qualified Student Loan Bonds)
Notice 2015-80 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-77 (Extension of Guidance in Notice 2013â€"7 for Participants in the HFA Hardest Hit Fund)
Notice 2015-73 (Listing Noticeâ€"Basket Option Contracts)
Notice 2015-74 (Transaction of Interestâ€"Basket Contracts)
Notice 2015-75 (2016 Limitations Adjusted As Provided in Section 415(d), etc.)
Notice 2015-76 (REQUEST FOR COMMENTS REGARDING THE EXCISE TAX ON AMOUNTS PAID FOR THE RIGHT TO PROVIDE MILEAGE AWARDS)
Notice 2015-72 (Administrative, Procedural, and Miscellaneous)
Notice 2015-60 (Adjusted Applicable Dollar Amount for Fee Imposed by Â§Â§ 4375 and 4376)
Notice 2015-70 (Request for Comments on Definitions of Section 48 Property)
Notice 2015-71 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-66 (Extension of FATCA Transitional Rules for Gross Proceeds, Foreign Passthru Payments, Limited Branches and Limited FFIs, and Sponsored Entities; Modification to Grandfathered Obligation Rule with Respect to Collateral; and Reporting of 2014 Information under a Model 1 IGA)
Notice 2015-67 (Per Capita Distributions of Funds Held in Trust by the Secretary of the Interior)
Notice 2015-68 (Information Reporting on Minimum Essential Coverage)
Notice 2015-69 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2015-59 (Request for Comments; Areas Under Study Relating to Â§Â§ 337(d) and 355 of the Internal Revenue Code)
Notice 2015-63 (2015â€"2016 Special Per Diem Rates)
Notice 2015-64 (2015 Section 43 Inflation Adjustment)
Notice 2015-65 (2015 Marginal Production Rates)
Notice 2015-61 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-62 (Investments Made for Charitable Purposes)
Notice 2015-58 (Application of the Cooperative and Small Employer Charity Pension Flexibility Act)
Notice 2015-57 (Due Dates for Compliance with Â§ 2004 of H.R. 3236, Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent)
Notice 2015-52
Notice 2015-56 (Income tax treatment of 2014 fuel credits allowable under section 6426(c) and section 6426(d))
Notice 2015-54 (Transfers of Property to Partnerships with Related Foreign Partners and Controlled Transactions Involving Partnerships)
Notice 2015-55 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-53 (Updated Static Mortality Tables for Defined Benefit Pension Plans for 2016)
Notice 2015-51
Notice 2015-47 (Listing Notice â€" Basket Option Contracts)
Notice 2015-48 (Transaction of Interest â€" Basket Contracts)
Notice 2015-49 (Use of Lump Sum Payments to Replace Lifetime Income Being Received By Retirees Under Defined Benefit Pension)
Notice 2015-50 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-43 (Expatriate Health Coverage Clarification Act of 2014, Interim Guidance)
Notice 2015-46 (Clarifications to the Requirement in the Treasury Regulations Under Â§ 501(r)(4) that a Hospital Facilityâ€™s Financial Assistance Policy Include a List of Providers)
Notice 2015-42 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-44 (Credit for Carbon Dioxide Sequestration 2015 Section 45Q Inflation Adjustment Factor)
Notice 2015-45 (2014 Section 45K(d)(2)(C) Reference Price)
Notice 2015-40 (Request for Comments Regarding New Financial Accounting Standards Board and International Accounting Standards Board Revenue Recognition Standards)
Notice 2015-41 (Capital Gain Distributions of Regulated Investment Companies)
Notice 2015-39 (Weighted Average Interest Rates Updates)
Notice 2015-38 (Designation of Private Delivery Services)
Notice 2015-10 (Guidance on Refunds and Credits Under Chapter 3, Chapter 4, and Related Withholding Provisions)
Notice 2015-32 (Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2015)
Notice 2015-37 (Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit)
Notice 2015-33 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2015)
Notice 2015-34 (Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members)
Notice 2015-35 (IRC Section 5000C â€" Qualified Income Tax Treaty Countries)
Notice 2015-30 (PENALTY RELIEF RELATED TO INCORRECT OR DELAYED FORMS 1095â€"A)
Notice 2015-31 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-29 (Health Insurance Providers Fee; Procedural and Administrative Guidance)
Notice 2015-17 (Guidance on the Application of Code Â§ 4980D to Certain Types of Health Coverage Reimbursement Arrangements)
Notice 2015-28
Notice 2015-24 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-25 (Beginning of Construction for Sections 45 and 48)
Notice 2015-26 (Empowerment Zone Designation Extension)
Notice 2015-27 (Public Comment Invited on Recommendations for 2015â€"2016 Priority Guidance Plan)
Notice 2015-18 (Qualified ABLE Programs)
Notice 2015-21 (Safe Harbor Method for Determining a Wagering Gain or Loss from Slot Machine Play)
Notice 2015-22 (Transitional Relief from Estimated Tax Additions to Tax for Farmers and Fishermen Who Receive Erroneous Forms 1095â€"A)
Notice 2015-23 (2015 Calendar Year Resident Population Figures)
Notice 2015-20 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2015-16 (Excise Tax on High Cost Employer-Sponsored Health Coverage)
Notice 2015-12 (New Clean Renewable Energy Bonds)
Notice 2015-13 (Work Opportunity Tax Credit (WOTC) Extension for 2014)
Notice 2015-14 (Round 2 of Section 48A Phase III Program under the Qualifying Advanced Coal Project Program)
Notice 2015-15 (Employee Consents)
Notice 2015-19 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-11 (Qualified Zone Academy Bond Allocations for 2014)
Notice 2015-12 (New Clean Renewable Energy Bonds)
Notice 2015-3 (Biodiesel and Alternative Fuels; Claims for 2014; Excise Tax)
Notice 2015-7 (Relief for Certain Participants in Â§ 414(d) Governmental Plans)
Notice 2015-8
Notice 2015-9 (PENALTY RELIEF RELATED TO ADVANCE PAYMENTS OF THE PREMIUM TAX CREDIT FOR 2014)
Notice 2015-4 (Property Qualifying for the Energy Credit under Section 48)
Notice 2015-5 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2015-6 (Reporting Sick Pay Paid by Third Parties)
Notice 2015-2 (Application of Retroactive Increase in Excludable Transit Benefits)
Notice 2015-1 (Maximum Vehicle Values for 2015 for Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2014-78 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-79 (2015 Standard Mileage Rates)
Notice 2014-81 (Reallocation of Section 48B Credits under the Qualifying Gasification Project Program)
Notice 2014-77 (2014 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2014-74 (Safe Harbor Explanations â€" Eligible Rollover Distributions)
Notice 2014-76 (Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace)
Notice 2014-71 (Eligibility for Minimum Essential Coverage Under Pregnancy-Based Medicaid and CHIP Programs)
Notice 2014-73 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-69 (Group Health Plans that Fail to Cover In-Patient Hospitalization Services)
Notice 2014-70 (2015 Limitations Adjusted As Provided in Section 415(d), etc. [1])
Notice 2014-65 (Ebola Virus Disease Outbreak Occurring in Guinea, Liberia, and Sierra Leone Designated as a Qualified Disaster under Â§ 139 of the Internal Revenue Code)
Notice 2014-68 (Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of the Ebola Virus Disease (EVD) Outbreak in Guinea, Liberia, and Sierra Leone)
Notice 2014-66 (Lifetime Income Provided Through Target Date Funds in Section 401(k) Plans and Other Qualified Defined Contribution Plans)
Notice 2014-67 (Private business use of tax-exempt bond financed facilities)
Notice 2014-63 (2014 Marginal Production Rates)
Notice 2014-64 (2014 Section 43 Inflation Adjustment)
Notice 2014-58 (Additional Guidance Under the Codified Economic Substance Doctrine and Related Penalties)
Notice 2014-59 (Modified Applicability Dates of Certain Provisions Under Chapters 3 and 61)
Notice 2014-62 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-53 (Guidance on Pension Funding Stabilization under the Highway and Transportation Funding Act of 2014 (HATFA))
Notice 2014-60 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2014-61 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2014-52 (Rules Regarding Inversions and Related Transactions)
Notice 2014-57 (2014â€"2015 Special Per Diem Rates)
Notice 2014-49
Notice 2014-54 (Guidance on Allocation of After-Tax Amounts to Rollovers)
Notice 2014-55 (Additional Permitted Election Changes for Health Coverage under Â§ 125 Cafeteria Plans)
Notice 2014-56 (Sections 4375 & 4376 â€" Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by Â§Â§ 4375 and 4376)
Notice 2014-50 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-51 (Section 1298(f) Reporting Requirements for U.S. Persons that Hold Stock of a Passive Foreign Investment Company that is Marked to Market Under Section 475 or Another Chapter 1 Code Provision Other Than Section 1296)
Notice 2014-46
Notice 2014-47 (Health Insurance Providers Fee)
Notice 2014-48 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-42 (Branded Prescription Drug Fee; Procedural and Administrative Guidance)
Notice 2014-45 (Foreign tax credit guidance under section 901(m))
Notice 2014-44 (Foreign tax credit guidance under section 901(m))
Notice 2014-43 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-41 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-40 (2014 Section 45Q Inflation Adjustment Factor)
Notice 2014-39 (Section 1603 Sequestration and Its Effect on the Investment Tax Credit and the Production Tax Credit)
Notice 2014-37 (Mid-Year Amendments to Safe Harbor Plans Pursuant to Notice 2014â€"19 with Respect to the Windsor Decision)
Notice 2014-38 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2014-34 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-35 (Relief from Internal Revenue Code Late Filer Penalties for Certain Employee Benefit Plans)
Notice 2014-36 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2014)
Notice 2014-33 (Further Guidance on the Implementation of FATCA and Related Withholding Provisions)
Notice 2014-31 (Extension of Notice 2012â€"45 Treatment of Income from Certain Government Bonds for Purposes of the Passive Foreign Investment Company Rules)
Notice 2014-32 (Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations)
Notice 2014-27 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-28 (Treatment of United States Persons that Own Stock of Passive Foreign Investment Companies Through Certain Organizations and Accounts that Are Tax Exempt)
Notice 2014-29 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2014)
Notice 2014-19 (Application of the Windsor Decision and Rev. Rul. 2013â€"17 to Qualified Retirement Plans)
Notice 2014-25 (Nonconventional Source Fuel Credit, 2013 Section 45K Inflation Adjustment Factor and Section 45K Reference Price)
Notice 2014-20 (Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Colorado Severe Storms, Flooding, Landslides, and Mudslides)
Notice 2014-21 (IRS Virtual Currency Guidance)
Notice 2014-22 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2014-23 (Eligibility for Premium Tax Credit for Victims of Domestic Abuse)
Notice 2014-24 (Health Insurance Providers Fee; Procedural and Administrative Guidance)
Notice 2014-18 (Public Comment Invited on Recommendations for 2014â€"2015 Priority Guidance Plan)
Notice 2014-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-11 (Maximum Vehicle Values for 2014 for Use of Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2014-14 (Application of Section 871(m) to Specified Equity-Linked Instruments)
Notice 2014-17 (Per Capita Distributions of Funds Held in Trust by the Secretary of the Interior)
Notice 2014-15 (Extension of Notice 2012â€"18 Treatment for States Participating in the Physical Inspections Pilot Program)
Notice 2014-13 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-10 (Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage)
Notice 2014-12 (2014 Calendar Year Resident Population Figures)
Notice 2014-8 (Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2014-9 (Current Refundings of Recovery Zone Facility Bonds)
Notice 2014-7 (Foster care payment, Medicaid waivers)
Notice 2014-2 (Reliance on Proposed Regulations for Tax-exempt Hospitals)
Notice 2014-3 (Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet Â§ 501(r))
Notice 2014-1 (Sections 125 and 223 â€" Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts â€" Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision)
Notice 2014-4 (Interim Guidance Regarding Supporting Organizations)
Notice 2014-5 (Temporary Nondiscrimination Relief for Closed Defined Benefit Plans and Request for Comments)
Notice 2014-6 (Section 45R â€" Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers)
Notice 2013-74 (In-Plan Rollovers to Designated Roth Accounts in Retirement Plans)
Notice 2013-80 (2014 Standard Mileage Rates)
Notice 2013-84 (2013 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2013-85 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-76 (Health Insurance Providers Fee; Procedural and Administrative Guidance)
Notice 2013-77 (Voluntary Withholding on Dividends and Other Distributions by Alaska Native Corporations)
Notice 2013-78 (Proposed Revision of Procedures for Requesting Competent Authority Assistance Under Tax Treaties)
Notice 2013-79 (Proposed Revision of Procedures for Advance Pricing Agreements)
Notice 2013-73 (2014 Limitations Adjusted As Provided in Section 415(d), etc. [1])
Notice 2013-75 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-72 (Social Security Contribution and Benefit Base for 2014)
Notice 2013-70 (Q&A on Tax Credits for Sections 25C and 25D)
Notice 2013-71 (Modification of â€œUse-or-Loseâ€ Rule for Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013â€"2014 Non-Calendar Year Salary Reduction Elections Under Â§ 125 Cafeteria Plans)
Notice 2013-66 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-68 (Credit for Production from Advanced Nuclear Facilities)
Notice 2013-69 (FFI agreement for Participating FFI and Reporting Model 2 FFI)
Notice 2013-62 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2013-67 (Qualified 2- or 3-Wheeled Plug-In Electric Vehicle Credit Under Section 30D(g))
Notice 2013-60 (Clarification of Notice 2013â€"29)
Notice 2013-61 (Application of Windsor Decision and Revenue Ruling 2013â€"17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit)
Notice 2013-63 (Temporary Shelter for Individuals Displaced by Severe Storms, Flooding, Landslides, and Mudslides in Colorado)
Notice 2013-64 (Low-Income Housing Credit Disaster Relief for Severe Storms, Flooding, Landslides, and Mudslides in Colorado)
Notice 2013-65 (2013â€"2014 Special Per Diem Rates)
Notice 2013-54 (Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements)
Notice 2013-57 (Preventive Health Services Required under Public Health Service Act Section 2713 and Preventive Care for Purposes of Health Savings Accounts)
Notice 2013-58 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-59 (Application of Section 179(f) for Qualified Real Property)
Notice 2013-56 (Transitional Penalty Relief and Schedule for Notices of Incorrect Name/TIN Combinations for Information Returns Relating to Payment Card and Third Party Network Transactions)
Notice 2013-55 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2013-53 (2013 Marginal Production Rates)
Notice 2013-52 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-51 (Branded Prescription Drug Fee; Guidance for the 2014 Fee Year)
Notice 2013-49 (Updated Static Mortality Tables for the Years 2014 and 2015)
Notice 2013-50 (2013 Section 43 Inflation Adjustment)
Notice 2013-43 (Revised Timeline and Other Guidance Regarding the Implementation of FATCA)
Notice 2013-45 (Transition Relief for 2014 Under Â§Â§ 6055 (Â§ 6055 Information Reporting), 6056 (Â§ 6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions))
Notice 2013-46 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-47 (Expanded Eligibility for Temporary Housing for Individuals Displaced by Severe Storms, Flooding, and Tornadoes in Oklahoma)
Notice 2013-48 (Application of Wash Sale Rules to Money Market Fund Shares)
Notice 2013-41 (Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit)
Notice 2013-42 (Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014)
Notice 2013-44 (Croatian Per Se Corporation)
Notice 2013-37 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-38 (Empowerment Zone Designation Extension)
Notice 2013-39 (Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma)
Notice 2013-40 (Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms and Tornadoes)
Notice 2013-35 (Conclusive Presumption of Worthlessness of Debts)
Notice 2013-36 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2013-34 (Credit for Carbon Dioxide Sequestration 2013 Section 45Q Inflation Adjustment Factor)
Notice 2013-32 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-33 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2013)
Notice 2013-30 (Filing and Payment Extension for Those Affected by the Boston Marathon Explosions)
Notice 2013-31 (Determination of Housing Cost Amount Eligible for Exclusion or Deduction for 2013)
Notice 2013-17 (Relief from the Anti-cutback Requirements of Â§ 411(d)(6) for Certain ESOP Amendments)
Notice 2013-29 (Beginning of Construction for Purposes of the Renewable Electricity Production Tax Credit and Energy Investment Tax Credit)
Notice 2013-28 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-26 (Biodiesel and Alternative Fuels; Claims for 2012; Excise Tax)
Notice 2013-27 (Maximum Vehicle Values for 2013 for Use of Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules)
Notice 2013-25 (Nonconventional Source Fuel Credit, 2012 Section 45K Inflation Adjustment Factor and Section 45K Reference Price)
Notice 2013-23 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-24 (Penalty Relief for Delayed 2012 Forms)
Notice 2013-20 (Allocation of Controlled Group Research Credit)
Notice 2013-21 (Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy)
Notice 2013-22 (Public Comment Invited on Recommendations for 2013-2014 Guidance Priority List)
Notice 2013-15 (2013 Calendar Year Resident Population Figures)
Notice 2013-16 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases, Updates)
Notice 2013-18 (Update of List of Plants, Grown in Commercial Quantities in the United States, Having a Preproductive Period in Excess of Two Years Based on the Nationwide Weighted Average Preproductive Period for Such Plant.)
Notice 2013-19
Notice 2013-14 (Work Opportunity Tax Creditâ€" Transition Relief)
Notice 2013-13 (Request for Comments on Property Simultaneously Held for Sale or Lease (â€œDual-Use Propertyâ€))
Notice 2013-11 (25-Year Average Segment Rates and Adjusted 24-Month Average Segment Rates Used for Pension Funding for Plan Years Beginning in 2013)
Notice 2013-6 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-12 (Qualifying Advanced Energy Project Credit)
Notice 2013-4 (Adjusted Applicable Federal Rates and Adjusted Federal Long-Term Rates)
Notice 2013-5 (Estimated Tax Penalty Relief for Farmers and Fishermen)
Notice 2013-9 (Temporary Shelter for Individuals Displaced by Hurricane Sandy)
Notice 2013-10 (Information Reporting by Domestic Entities Under Section 6038D With Respect to Specified Foreign Financial Assets)
Notice 2013-3 (Qualified Zone Academy Bond Allocations for 2012 and 2013)
Notice 2013-8 (Application of Retroactive Increase in Excludible Transit Benefits)
Notice 2013-2 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2013-7 (Extension of Guidance in Notice 2011-14 and Rev. Proc. 2011-55 for Participants in the HFA Hardest Hit Fund, the Emergency Homeownersâ€™ Loan Program, and Substantially Similar State Programs)
Notice 2013-1 (Per Capita Payments From Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2012-54 (Qualified Plug-in Electric Drive Motor Vehicle Credit; Update of Notice 2009-89)
Notice 2012-65 (Information Reporting for Discharges of Indebtedness)
Notice 2012-76 (2012 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2012-77 (Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties)
Notice 2012-78 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-69 (Treatment of Certain Amounts Paid to Section 170(c) Organizations Under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy)
Notice 2012-70
Notice 2012-73 (Guidance on Regulations to be Issued Regarding the Deduction and Capitalization of Expenditures Related to Tangible Property)
Notice 2012-74 (Branded Prescription Drug Fee; Guidance for the 2013 Fee Year)
Notice 2012-75 (Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members)
Notice 2012-67 (2013 Limitations Adjusted As Provided in Section 415(d), etc. [1])
Notice 2012-71 (Postponement of Deadline for Transitional Relief Under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy)
Notice 2012-72 (2013 Standard Mileage Rates)
Notice 2012-66 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-68 (Low-Income Housing Credit Disaster Relief for Hurricane Sandy)
Notice 2012-2 (Documentation Requirements Under Section 6050W)
Notice 2012-64 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-61 (Guidance on Pension Funding Stabilization Under the Moving Ahead for Progress in the 21st Century Act (MAP-21))
Notice 2012-62 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2012-63 (2012-2013 Special Per Diem Rates)
Notice 2012-58 (Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (Section 4980H))
Notice 2012-59 (Guidance on 90-day Waiting Period Limitation Under Public Health Service Act Section 2708)
Notice 2012-60 (Per Capita Payments From Proceeds of Settlements of Indian Tribal Trust Cases)
Notice 2012-57 (Certain Filing Changes for Heavy Highway Vehicle Use Tax Return)
Notice 2012-56 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-55 (25-Year Average Segment Rates and Adjusted 24-Month Average Segment Rates Used for Pension Funding)
Notice 2012-52 (Charitable Contributions to Domestic Disregarded Entities)
Notice 2012-53 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-51 (Reallocation of Section 48A Credits Under the Qualifying Advanced Coal Project Program)
Notice 2012-39 (Regulations Under Section 367(d) Applicable to Certain Outbound Asset Reorganizations)
Notice 2012-47 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-48 (Tribal Economic Development Bonds)
Notice 2012-49 (2012 Section 43 Inflation Adjustment)
Notice 2012-50 (2012 Marginal Production Rates)
Notice 2012-46 (Notice Requirements Under Section 101(j) of ERISA for Funding-Related Benefit Limitations in Single-Employer Defined Benefit Pension Plans)
Notice 2012-45 (Treatment of Income From Certain Government Bonds for Purposes of the Passive Foreign Investment Company Rules)
Notice 2012-44 (Qualified Energy Conservation Bonds)
Notice 2012-40 (Health Flexible Spending Arrangements not Subject to $2,500 Limit on Salary Reduction Contributions for Plan Years Beginning before 2013 and Comments Requested on Potential Modification of Use-or-Lose Rule)
Notice 2012-41 (Extension of Relief and Procedures Under Notice 2010-30 and Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working In or Claiming Residence or Domicile In a U.S. Territory Under the Military Spouses Residency Relief Act)
Notice 2012-42 (Credit for Carbon Dioxide Sequestration 2012 Section 45Q Inflation Adjustment Factor)
Notice 2012-43 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-37 (Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations)
Notice 2012-38 (Implementation of Rev. Rul. 2006-57â€"Issues for Public Comment)
Notice 2012-36 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-34 (Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options)
Notice 2012-35 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2012)
Notice 2012-31 (Minimum Value of an Employer-Sponsored Health Plan)
Notice 2012-32 (Request for Comments on Reporting of Health Insurance Coverage)
Notice 2012-33 (Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans)
Notice 2012-29 (Application of the Normal Retirement Age Requirements to Governmental Plans)
Notice 2012-30 (Nonconventional Source Fuel Credit, 2011 Section 45K Inflation Adjustment Factor and Section 45K Reference Price)
Notice 2012-26 (Modification of Notice 2008-40; Deduction for Energy Efficient Commercial Buildings)
Notice 2012-27 (Fractional Aircraft Ownership Programs Fuel Surtax)
Notice 2012-28 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-25 (Public Comment Invited on Recommendations for 2012-2013 Guidance Priority List)
Notice 2012-20 (Guidance Regarding the Repeal of Section 163(f)(2)(B))
Notice 2012-22 (2012 Calendar Year Resident Population Figures)
Notice 2012-24 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-23 (Reimbursements Under Section 1603 of ARRTA 2009)
Notice 2012-18 (Physical Inspections Pilot Program)
Notice 2012-19 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2012)
Notice 2012-21 (Extension of Time to File an Estate Tax Return Solely to Elect Portability of a Deceased Spousal Unused Exclusion Amount)
Notice 2012-13 (Work Opportunity Tax Credit)
Notice 2012-15 (Application of Section 367 to Section 304 Transactions)
Notice 2012-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-17 (Frequently-Asked-Questions From Employers Regarding Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods)
Notice 2012-14 (Health Savings Accounts)
Notice 2012-12 (Restitution Payments Under the Trafficking Victims Protection Act of 2000)
Notice 2012-10 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2012-11 (Transitional Relief for Section 6045B Issuer Returns and Statements for 2011 Organizational Actions)
Notice 2012-7 (Iowa Low-Income Housing Credit Disaster Relief)
Notice 2012-8
Notice 2012-9 (Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage)
Notice 2012-3 (Current Refundings of Tax-Exempt Bonds in Certain Disaster Relief Bond Programs)
Notice 2012-4 (Certain Filing Changes for Tax-Exempt Organizations)
Notice 2012-5 (Safe Harbor Reporting Method for Eligible REMICS Required to Report on Schedule Q Information with Respect to REMIC Assets)
Notice 2012-6 (Qualified Pension, Profit-Sharing, and Stock Bonus Plans; Exemption from Tax on Corporations, Certain Trusts, Etc.)
Notice 2012-1 (2012 Standard Mileage Rates)
Notice 2011-96 (Sample Plan Amendment for Section 436)
Notice 2011-97 (2011 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2011-100 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-101 (Transfers by a Trustee From an Irrevocable Trust to Another Irrevocable Trust (Sometimes called â€œDecantingâ€); Requests for Comments)
Notice 2011-102 (Social Security Contribution and Benefit Base for 2012)
Notice 2011-99 (Proposed Method of Accounting for OID on a Pool of Credit Card Receivables)
Notice 2011-94 (Application of General Welfare Exclusion to Benefits Provided Under Indian Tribal Government Programs)
Notice 2011-92 (Branded Prescription Drug Fee; Guidance for the 2012 Fee Year)
Notice 2011-93 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-90 (2012 Limitations Adjusted As Provided in Section 415(d), etc. [3])
Notice 2011-91 (Certain Enrolled Retirement Plan Agents Not Required to Obtain a PTIN)
Notice 2011-88 (Postponement of Backup Withholding Requirement for Payment Card and Third Party Network Payments Made Under Section 6050W)
Notice 2011-89 (Transitional Penalty Relief for Information Reporting Relating to Payment Card and Third Party Network Transactions)
Notice 2011-86 (Eligibility for Exemption from User Fee Requirement for Employee Plans Determination Letter Applications Filed After January 31, 2011)
Notice 2011-87 (State of New York Low-Income Housing Credit Disaster Relief)
Notice 2011-85 (Postponement of Effective/Applicability Date of Â§ 1.411(b)(5)-1(d)(1)(iii), (d)(1)(vi), and (d)(6)(i) of the Income Tax Regulations Relating to Interest Crediting Rates in Hybrid Pension Plans; Extension of Plan Amendment Deadline for Â§ 411(a)(13) (other than Â§ 411(a)(13)(A)) and Â§ 411(b)(5); Special Timing Rule for Providing Section 204(h) Notice of Certain Amendments Changing the Interest Crediting Rate in Hybrid Pension Plans)
Notice 2011-80 (Guidance Regarding Obtaining and Renewing PTINs and Continuing Education Requirements for Registered Tax Return Preparers)
Notice 2011-83 (Pennsylvania Low-Income Housing Credit Disaster Relief)
Notice 2011-84 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-81 (2011-2012 Special Per Diem Rates)
Notice 2011-82 (Guidance on Electing Portability of Deceased Spousal Unused Exclusion Amount)
Notice 2011-74 (Vermont Low-Income Housing Credit Disaster Relief)
Notice 2011-78 (Nonapplication of Section 6050W to Insurance Companies that Administer Certain Insurance Arrangements)
Notice 2011-79 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2011-73 (Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H))
Notice 2011-75 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-76 (Due Dates for Filing Form 706, Form 706-NA, or Form 8939, Extension of Time to Pay Estate Tax, and Penalty Relief for Recipients of Property Acquired from Decedents who Died in 2010)
Notice 2011-69 (Air Transportation and Aviation Fuels Excise Taxes)
Notice 2011-72 (Tax Treatment of Employer-Provided Cell Phones)
Notice 2011-64 (United States Income Tax Treaties That Meet the Requirements of Section 1(h)(11)(C)(i)(II))
Notice 2011-71 (Documentation Requirements Under Section 6050W for U.S. Payors Making Payment Outside the United States to an Offshore Account)
Notice 2011-68 (Annuity and Life Insurance Contracts with a Long-Term Care Insurance Feature)
Notice 2011-66 (Method for Making Election to Apply Carryover Basis Treatment under Section 1022 to the Estates of Decedents who Died in 2010 and Rules Applicable to Inter Vivos and Testamentary Generation-Skipping Transfers in 2010)
Notice 2011-63 (State and Local Bonds: Volume Cap and Timing of Issuing Bonds)
Notice 2011-65 (Alabama Low-Income Housing Credit Disaster Relief)
Notice 2011-67 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-53 (Chapter 4 Implementation Notice)
Notice 2011-62 (Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees)
Notice 2011-70 (Equitable Relief Under Section 6015(f))
Notice 2011-57 (2011 Section 43 Inflation Adjustment)
Notice 2011-58 (2011 Marginal Production Rates)
Notice 2011-59 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-60 (North Dakota Low-Income Housing Credit Disaster Relief)
Notice 2011-61 (Continuing Education Providers)
Notice 2011-52 (Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals)
Notice 2011-54 (FBAR Filing Requirements â€" Additional Administrative Relief For Individuals Whose Filing Deadline Was Extended Under Notice 2010-23)
Notice 2011-55 (Information Reporting With Respect to Foreign Financial Assets and Certain Interests in a PFIC â€" Suspension of Information Reporting Requirements Until the Internal Revenue Service Releases Form 8938, Statement of Specified Foreign Financial Assets, and Revised Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund)
Notice 2011-56 (Stock Basis)
Notice 2011-47 (Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Missouri)
Notice 2011-50 (Credit for Carbon Dioxide Sequestration 2011 Section 45Q Inflation Adjustment Factor)
Notice 2011-51 (Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations)
Notice 2011-48 (Registered Tax Return Preparer Competency Examination)
Notice 2011-49 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-35 (Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors)
Notice 2011-43 (Transitional Relief Under Internal Revenue Code Â§ 6033(j) for Small Organizations)
Notice 2011-44 (Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause Under Internal Revenue Code Â§ 6033(j))
Notice 2011-45 (Restrictions on Use of the Term Registered Tax Return Preparer)
Notice 2011-46 (Deferral of Dates Related to the 2011 Branded Prescription Drug Fee)
Notice 2011-42 (Payments Subject to Backup Withholding in Payment Card and Third Party Network Transactions)
Notice 2011-40 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2011)
Notice 2011-36 (Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H))
Notice 2011-41 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-37 (Extension of Interim Guidance on Section 67 Limitations on Estates or Trusts)
Notice 2011-38 (Truncating Social Security Numbers on Paper Payee Statements)
Notice 2011-39 (Public Comment Invited on Recommendations for 2011-2012 Guidance Priority List)
Notice 2011-21 (Treasury Inflation-Protected Securities Issued at a Premium)
Notice 2011-33 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-34 (Supplemental Notice to Notice 2010-60 Providing Further Guidance and Requesting Comments on Certain Priority Issues Under Chapter 4 of Subtitle A of the Code)
Notice 2011-32 (Japan Earthquake and Tsunami Occurring in March 2011 Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2011-16 (Extension of Relief and Procedures Under Notice 2010-30 for Spouses of U.S. Servicemembers who are Working in or Claiming Residence or Domicile in a U.S. Territory Under the Military Spouses Residency Relief Act)
Notice 2011-26 (Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement Under Internal Revenue Code Â§ 6011(e)(3) and Regulations Under Â§ 6011(e)(3))
Notice 2011-27 (The Mailing of Individual Income Tax Returns By Specified Tax Return Preparers in Calendar Year 2011)
Notice 2011-30 (Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price)
Notice 2011-31 (Instructions for Persons Answering Questions Relating to Foreign Financial Accounts on 2010 Federal Income Tax and Information Returns)
Notice 2011-20 (Notice Regarding Participation in the MSSP through an ACO)
Notice 2011-28 (Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage)
Notice 2011-29 (Puerto Rican Excise Tax)
Notice 2011-24 (Guidance for Phase II of the Qualifying Advanced Coal Program Under Section 48A and the Qualifying Gasification Program Under Section 48B)
Notice 2011-25 (Credit for Carbon Dioxide Sequestration; Modification of Notice 2009-83)
Notice 2011-23 (Request for Comments Regarding Application of Â§ 501(c)(29) of the Internal Revenue Code)
Notice 2011-22 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-14 (Tax Consequences to Homeowners, Mortgage Servicers, and State Housing Finance Agencies of Participation in the HFA Hardest Hit Fund and The Emergency Homeownersâ€™ Loan Program)
Notice 2011-18 (Postponing Filing Date for Section 6045B Issuer Return)
Notice 2011-19 (Definition of Readily Tradable On An Established Securities Market)
Notice 2011-15 (2011 Calendar Year Resident Population Estimates)
Notice 2011-17 (Effect of Emancipation Day on Filing and Payment Deadlines)
Notice 2011-13 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-8 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2011)
Notice 2011-12 (Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States)
Notice 2011-11 (Relief for Tax Return Preparers Who Have Pending PTIN Applications)
Notice 2011-9 (Branded Prescription Drug Sales)
Notice 2011-10 (Biodiesel and Alternative Fuels; Claims for 2010; Excise Tax)
Notice 2011-7 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2011-5 (Section 105 â€" Amounts Received Under Accident and Health Plans, Section 106 â€" Contributions by Employers to Accident and Health Plans, Section 125 â€" Cafeteria Plans)
Notice 2011-6 (Implementation of Rules Governing Tax Return Preparers)
Notice 2011-1 (Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans)
Notice 2011-2 (Guidance on the Application of Section 162(m)(6))
Notice 2011-3 (Funding Relief for Single-Employer Pension Plans under PRA 2010)
Notice 2011-4 (Certain Changes in Method of Accounting for Organizations to Which Section 833 Applies)
Notice 2010-87 (Transitional Relief for Determining Timeliness of Federal Tax Deposits)
Notice 2010-89 (Request for Comments Regarding the Excise Tax on Medical Devices)
Notice 2010-90 (2010 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2010-91 (Interim Guidance on the Application of Section 3402(t) to Payment Card Transactions)
Notice 2010-92 (Foreign Tax Credit Guidance Under Section 909)
Notice 2010-93 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-94 (Qualified Transportation Fringes)
Notice 2010-77 (Extension of Deadline to Adopt Certain Retirement Plan Amendments)
Notice 2010-80 (Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Â§ 409A(a))
Notice 2010-82 (Tax Credit for Employee Health Insurance Expenses of Small Employers)
Notice 2010-83 (Funding Relief For Multiemployer Defined Benefit Plans Under PRA 2010)
Notice 2010-84 (Guidance on In-Plan Roth Rollovers)
Notice 2010-85 (Undue Hardship Waiver of the Section 6011(e)(3) Electronic Filing Requirement and Taxpayer Choice Statements to File in Paper Format)
Notice 2010-88 (2011 Standard Mileage Rates)
Notice 2010-71 (Branded Prescription Drug Sales)
Notice 2010-81 (Build America Bonds and Other State and Local Bonds: Timing of Issuing Bonds)
Notice 2010-86 (Social Security Contribution and Benefit Base for 2011)
Notice 2010-78 (2011 Limitations Adjusted As Provided in Section 415(d), etc. [2])
Notice 2010-79 (Modification of Section 833 Treatment of Certain Health Organizations)
Notice 2010-75 (Credit for Carbon Dioxide Sequestration 2010 Section 45Q Inflation Adjustment Factor)
Notice 2010-76 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-72 (2010 Section 43 Inflation Adjustment)
Notice 2010-73 (2010 Marginal Production Rates)
Notice 2010-74 (2010 National Pool)
Notice 2010-68 (Dyed Diesel Fuel and Kerosene: Nontaxable Use; Alaska)
Notice 2010-69 (Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under Â§ 6051(a)(14))
Notice 2010-70 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-67 (Information Reporting Requirements Relating to Transfers of Securities)
Notice 2010-66 (Refundable Adoption Credit)
Notice 2010-63 (Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans)
Notice 2010-64 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2010-65 (Credit for Certain Foreign Gross-Basis Withholding Taxes)
Notice 2010-54 (Production Tax Credit for Refined Coal)
Notice 2010-61 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-62 (Interim Guidance Under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010)
Notice 2010-59 (Section 105 â€" Amounts Received Under Accident and Health Plans, Section 106 â€" Contributions by Employers to Accident and Health Plans, Section 125 â€" Cafeteria Plans, Section 220 â€" Archer MSAs, Section 223 â€" Health Savings Accounts)
Notice 2010-58 (Expanded Carryback of Net Operating Losses and Losses from Operations)
Notice 2010-60 (Notice and Request for Comments Regarding Implementation of Information Reporting and Withholding Under Chapter 4 of the Code)
Notice 2010-57 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-55 (Alternative Amortization Schedule for Single-Employer Plans Under PRA 2010)
Notice 2010-56 (Special Funding Rules for Multiemployer Plans Under PRA 2010)
Notice 2010-53 (Revocation of Notice 2003-19)
Notice 2010-52 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-51 (Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property)
Notice 2010-48 (Notice Providing Disaster Relief to Sponsors of Pre-Approved Defined Contribution Plans)
Notice 2010-49 (Request for Comments: Modification to the Regulations Under Â§ 382 Regarding the Treatment of Shareholders who are not 5-Percent Shareholders)
Notice 2010-50 (Section 382(l)(3)(C) Fluctuations in Values)
Notice 2010-47 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-39 (Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals)
Notice 2010-46 (Prevention of Over-Withholding and U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments)
Notice 2010-42 (Phase-out of Credit for New Qualified Hybrid Motor Vehicles and New Advanced Lean Burn Technology Motor Vehicles)
Notice 2010-45 (Qualifying Therapeutic Discovery Project Credit)
Notice 2010-41 (Definition of Foreign Partnership â€" Sections 7701(a) and 7805)
Notice 2010-43 (Public Comment Invited on Recommendations for 2010-2011 Guidance Priority List)
Notice 2010-44 (Tax Credit for Employee Health Insurance Expenses of Small Employers)
Notice 2010-40 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-38 (Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27)
Notice 2010-35 (Direct Payment Subsidy Option for Certain Qualified Tax Credit Bonds and Build America Bonds)
Notice 2010-30 (Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009)
Notice 2010-37 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2010)
Notice 2010-33 (Frivolous Positions)
Notice 2010-34 (PFIC Shareholder Reporting Under New Section 1298(f) for Tax Years Beginning Before March 18, 2010)
Notice 2010-36 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-31 (Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price)
Notice 2010-32 (Extension of Interim Guidance on Section 67 Limitations on Estates or Trusts)
Notice 2010-27 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2010)
Notice 2010-28 (Stripping Transactions for Qualified Tax Credit Bonds)
Notice 2010-29 (Life Insurance Reserves â€" Actuarial Guideline XLIII)
Notice 2010-17 (Qualified School Construction Bond Allocations for 2010)
Notice 2010-18 (American Recovery and Reinvestment Tax Act of 2009 Clarifications)
Notice 2010-25 (INTERIM GUIDANCE ON MEASUREMENT OF CONTINUITY OF INTEREST IN REORGANIZATIONS)
Notice 2010-26 (Chile Earthquake Occurring in February 2010 Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2010-21 (2010 Calendar Year Resident Population Estimates)
Notice 2010-24 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-23 (FBAR Filing Requirements â€" Administrative Relief For Persons Having Signature Authority Over, But No Financial Interest In, A Foreign Financial Account, And For Persons With A Financial Interest In, Or Signature Authority Over, Certain Foreign Commingled Funds)
Notice 2010-22 (Qualified Zone Academy Bond Allocations for 2010)
Notice 2010-20 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-19 (Guidance for Persons Making Transfers in Trust After December 31, 2009)
Notice 2010-15 (Miscellaneous HEART Act Changes)
Notice 2010-16 (Haiti Earthquake Occurring in January 2010 Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2010-14 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2010-11 (Extension of Temporary Suspension of AHYDO Rules)
Notice 2010-12 (Treatment of Certain Obligations Under Section 956(c))
Notice 2010-13 (Form 1120, Form 1120-F, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures)
Notice 2010-6 (Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Â§ 409A(a))
Notice 2010-7 (Extension of Temporary Rules Allowing Governmental Issuers to Purchase and Hold Their Own Tax-Exempt Bonds)
Notice 2010-8 (Extension of the Timeframe for Disclosures to Persons Designated in a Written Request or Consent Pursuant to Section 6103(c))
Notice 2010-9 (Certain Annual Tax Reporting Statements May be Furnished by February 16, 2010, Without Penalty)
Notice 2010-10 (Tax-Exempt Bonds in Certain Disaster Areas)
Notice 2010-1 (Section 807(e)(4) Exception for Â§ 338 Regulations)
Notice 2010-2 (Application of Section 382 to Corporations Whose Instruments are Acquired and Disposed of by the Treasury Department Under Certain Programs Pursuant to the Emergency Economic Stabilization Act of 2008)
Notice 2010-3 (Auction Rate Preferred Stockâ€"Extension of Date for Addition of a Liquidity Facility)
Notice 2010-4 (WHFIT Transition Guidance)
Notice 2010-5 (Arbitrage Treatment of Certain Guarantee Funds)
Notice 2009-92 (Guidance on the Application of Â§ 409A(a) to Changes to Nonqualified Deferred Compensation Plans to Comply with an Advisory Opinion of the Office of the Special Master for TARP Executive Compensation)
Notice 2009-95 (Qualified Transportation Fringes)
Notice 2009-96 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-97 (Extension of Deadline to Adopt Certain Retirement Plan Amendments)
Notice 2009-98 (2009 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2009-80 (Social Security Contribution and Benefit Base for 2010)
Notice 2009-90 (Production Tax Credit for Refined Coal)
Notice 2009-93 (Truncating Social Security Numbers on Paper Payee Statements)
Notice 2009-94 (2010 Limitations Adjusted As Provided in Section 415(d), etc. [12])
Notice 2009-89 (New Qualified Plug-in Electric Drive Motor Vehicle Credit)
Notice 2009-91 (Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States)
Notice 2009-88 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-86 (Further Extension of Effective Date of Normal Retirement Age Regulations for Governmental Plans)
Notice 2009-87 (Obtaining Permission for a Trustee to Make the Income Tax Return of an Eligible Individual)
Notice 2009-85 (Guidance for Expatriates Under Section 877A)
Notice 2009-83 (Credit for Carbon Dioxide Sequestration Under Section 45Q)
Notice 2009-84 (Limited Reexamination of Estate Tax Return Applicable to Certain Section 2053 Claims for Refund)
Notice 2009-76 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-82 (Guidance on 2009 Required Minimum Distributions)
Notice 2009-77 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-78 (Treatment of Certain Stock of the Foreign Acquiring Corporation â€" Section 7874)
Notice 2009-79 (Modifications of Commercial Mortgage Loans Held by an Investment Trust)
Notice 2009-81 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2009-65 (Adding Automatic Enrollment to Section 401(k) Plans â€" Sample Amendments)
Notice 2009-66 (Automatic Enrollment in SIMPLE IRAs)
Notice 2009-67 (Adding Automatic Enrollment to SIMPLE IRA Plans â€" Sample Amendment)
Notice 2009-68 (Safe Harbor Explanation â€" Eligible Rollover Distributions)
Notice 2009-75 (Rollovers from Employer Plans to Roth IRAs)
Notice 2009-73 (2009 Section 43 Inflation Adjustment)
Notice 2009-74 (2009 Marginal Production Rates)
Notice 2009-72 (Qualifying Advanced Energy Project Credit)
Notice 2009-64 (Proposed Revenue Ruling Regarding Depreciation of Ethanol Plants)
Notice 2009-62 (FBAR Filing Requirements â€" Extended Filing Date for U.S. Persons Having Signature Authority Over, But No Financial Interest In, a Foreign Financial Account, and for U.S. Persons with Financial Interest In, or Signature Authority Over, Foreign Commingled Funds: Request for Public Comments on FBAR Filing Requirements)
Notice 2009-69 (Section 51 â€" Work Opportunity Tax Credit)
Notice 2009-71 (Special Rules Governing Eligible Combined Plans)
Notice 2009-63 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-70 (Section 704(c) Layers Relating to Partnership Mergers, Divisions and Tiered Partnerships)
Notice 2009-60 (Standards of Conduct for the Tax Return Preparer Community and Increased Taxpayer Compliance)
Notice 2009-61 (Treatment of Fails Charges for Purposes of Sections 871, 881, 1441 and 1442)
Notice 2009-55 (Transactions of Interest)
Notice 2009-59 (Listed Transactions)
Notice 2009-58 (Qualified Plug-In Electric Vehicle Credit Under Section 30)
Notice 2009-57 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-51 (Tribal Economic Development Bonds)
Notice 2009-50 (Recovery Zone Bond Volume Cap Allocations)
Notice 2009-54 (Qualified Plug-in Electric Vehicle Credit)
Notice 2009-49 (Guidance Under Â§ 409A(a)(2)(A)(v) on Certain Transactions Pursuant to the Emergency Economic Stabilization Act of 2008)
Notice 2009-52 (Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits)
Notice 2009-53 (Nonbusiness Energy Property)
Notice 2009-56 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-28 (Work Opportunity Tax Credit)
Notice 2009-47 (Application of Sections 7702 and 7702A to Life Insurance Contracts that Mature After Age 100)
Notice 2009-48 (Treatment of Certain Employer-Owned Life Insurance Contracts)
Notice 2009-46 (Substantiating Business Use of Employer-Provided Cell Phones)
Notice 2009-45 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-43 (Public Comment Invited on Recommendations for 2009-2010 Guidance Priority List)
Notice 2009-44 (Low-Income Housing Credit)
Notice 2009-42 (Extension of Date for Multiemployer Plans to Elect Relief Under Sections 204 and 205 of WRERA)
Notice 2009-40 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009)
Notice 2009-41 (Credit for Residential Energy Efficient Property)
Notice 2009-37 (Phase-out of Credit for New Qualified Hybrid Motor Vehicles and New Advanced Lean Burn Technology Motor Vehicles)
Notice 2009-38 (Application of Section 382 to Corporations Whose Instruments are Acquired by the Treasury Department Under Certain Programs Pursuant to the Emergency Economic Stabilization Act of 2008)
Notice 2009-39 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-32 (Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price)
Notice 2009-33 (New Clean Renewable Energy Bonds Application Solicitation and Requirements)
Notice 2009-34 (Modification of Notice 2008-110; ASTM Standards for Biodiesel)
Notice 2009-35 (Qualified School Construction Bond Allocations for 2009)
Notice 2009-36 (Payments made to a REMIC Pursuant to the Home Affordable Modification Program)
Notice 2009-23 (Qualifying Gasification Project Program)
Notice 2009-24 (Qualifying Advanced Coal Project Program)
Notice 2009-26 (Build America Bonds and Direct Payment Subsidy Implementation)
Notice 2009-27 (Premium Assistance for COBRA Benefits)
Notice 2009-29 (Qualified Energy Conservation Bond Allocations for 2009)
Notice 2009-30 (Qualified Zone Academy Bond Allocations for 2008 and 2009)
Notice 2009-31 (Election and Notice Procedures for Multiemployer Plans Under Sections 204 and 205 of WRERA)
Notice 2009-25 (Request for Comments on Certain Section 263A Rules Relating to Property Acquired for Resale)
Notice 2009-22 (Asset Valuation under Section 430(g)(3)(B) as amended by WRERA)
Notice 2009-21 (2009 Calendar Year Resident Population Estimates)
Notice 2009-20 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-18 (Update for Actuarial Tables Under Section 7520)
Notice 2009-19 (Information Reporting of Payments Made in Settlement of Payment Card and Third Party Network Transactions)
Notice 2009-16 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-17 (Information Reporting of Customerâ€™s Basis in Securities Transactions)
Notice 2009-14 (Treatment of Corporations Whose Instruments are Acquired by the Treasury Department Under Certain Programs Pursuant to the Emergency Economic Stabilization Act of 2008)
Notice 2009-12 (Allocation of Section 36 First-Time Homebuyer Credit Between Taxpayers Who Are Not Married)
Notice 2009-13 (Disclosure of Statistical Compilations of Anonymous Tax Return Information Under Section 7216)
Notice 2009-15 (Credit Rates on Tax Credit Bonds)
Notice 2009-9 (Required Minimum Distributions for 2009)
Notice 2009-10 (Treatment of Certain Obligations Under Section 956(c))
Notice 2009-11 (Brokers May Furnish Certain Composite Annual Tax Reporting Statements by February 17, 2009, Without Penalty)
Notice 2009-2 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2009-8 (Interim Guidance Under Section 457A)
Notice 2009-5 (Guidance Under the Preparer Penalty Modification in the Tax Extenders and Alternative Minimum Tax Relief Act of 2008)
Notice 2009-6 (Calculation of Volume of Alcohol for Fuel Credits; Denaturants)
Notice 2009-7 (Transaction of Interest â€" Subpart F Income Partnership Blocker)
Notice 2009-1 (Section 529 Programs)
Notice 2009-3 (Relief From Immediate Compliance With 2009 Â§ 403(b) Written Plan Requirement)
Notice 2009-4 (Determination of Basis in Property Acquired in Transferred Basis Transaction)
Notice 2008-115 (Reporting and Wage Withholding Under Internal Revenue Code Â§ 409A)
Notice 2008-116 (Extension of Interim Guidance on Section 67 Limitations on Estates or Trusts)
Notice 2008-104 (Additional Transition Relief With Respect to Debit Cards and Medical Expense Reimbursements)
Notice 2008-110 (Biodiesel Tax Incentive; Cellulosic Biofuel Producer Credit)
Notice 2008-111 (Intermediary Transaction Tax Shelters)
Notice 2008-112 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-113 (Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply With Â§ 409A(a) in Operation)
Notice 2008-114 (Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income)
Notice 2008-107 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2008)
Notice 2008-108 (2008 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2008-109 (Midwestern and Hurricane Ike Disaster Areas and Population Estimates)
Notice 2008-106 (Applicable Percentage Under Section 3002(A)(1) of the Housing Assistance Tax Act of 2008)
Notice 2008-105 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-99 (Transaction of Interestâ€"Potential for Avoidance of Tax Through Sale of Charitable Remainder Trust Interests)
Notice 2008-103 (Social Security Contribution and Benefit Base for 2009)
Notice 2008-102 (2009 Limitations Adjusted As Provided in Section 415(d), etc.[1])
Notice 2008-94 (Guidance for Sections 162(m)(5) and 280G(e) of the Internal Revenue Code)
Notice 2008-95 (Notice to Address Amended Returns for Hurricane-Related Casualty Losses and Subsequent Grants Reimbursing Such Losses)
Notice 2008-96 (Qualifying Advanced Coal Project Program)
Notice 2008-97 (Qualifying Gasification Project Program)
Notice 2008-98 (Extension of Effective Date of Normal Retirement Age Regulations for Governmental Plans)
Notice 2008-100 (Application of Section 382 to Loss Corporations Whose Instruments Are Acquired by The Treasury Department Under The Capital Purchase Program Pursuant to The Emergency Economic Stabilization Act of 2008)
Notice 2008-101 (Clarification of Troubled Asset Relief Program Funds Under Section 597)
Notice 2008-72 (2008 Section 43 Inflation Adjustment)
Notice 2008-89 (2008 Marginal Production Rates)
Notice 2008-90 (Charitable Contributions of Inventory Property Under Â§ 170(e)(3))
Notice 2008-91 (Treatment of Certain Obligations Under Section 956(c))
Notice 2008-92 (Insurance-Dedicated Money Market Funds â€" Temporary Guarantee Program for Money Market Funds â€" Government Not the â€œIssuerâ€ for Purposes of Testing Diversification)
Notice 2008-93 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-83 (Application of Section 382(h) to Banks)
Notice 2008-85 (Updated Static Mortality Tables for the Years 2009 Through 2013)
Notice 2008-86 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2008-87 (Hurricane Ike Disaster Relief)
Notice 2008-88 (Expanded Temporary Rule Allowing Governmental Issuers to Purchase Their Own Tax-Exempt Bonds)
Notice 2008-78 (Capital Contributions Under Section 382(l)(1))
Notice 2008-81 (Tax-Exempt Money Market Funds-Temporary Treasury Program to Support Money Market Funds-No Violation of Restrictions Against Federal Guarantees of Tax-Exempt Bonds Under Section 149(b))
Notice 2008-82 (Cafeteria Plans)
Notice 2008-84 (Application of Section 382 in the Case of Certain Acquisitions Made by the United States)
Notice 2008-77 (Guidance Regarding WHFITs)
Notice 2008-79 (Tax-Exempt Housing Bonds and 2008 Housing Legislation)
Notice 2008-80 (Tax-Exempt Bond Partnerships: Eligibility for Monthly Closing Elections)
Notice 2008-76 (Application of Section 382 in the Case of Certain Acquisitions Made Pursuant to the Housing and Economic Recovery Act of 2008)
Notice 2008-73 (Transition Guidance for New Funding Rules and Funding-Related Benefit Limitations Under PPA â€™06)
Notice 2008-74 (Qualified Transportation Fringes)
Notice 2008-75 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-70 (Qualified Forestry Conservation Bonds)
Notice 2008-71 (Section 475 Valuation Safe Harbor)
Notice 2008-68 (Energy Credit for Qualified Fuel Cell Property and Qualified Microturbine Property)
Notice 2008-69 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-67 (Bonus Depreciation for the Kansas Disaster Area)
Notice 2008-63 (Guidance on Private Trust Companies)
Notice 2008-64 (Disclosure of Activity Groupings Under Section 469)
Notice 2008-66 (Relief From Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Missouri)
Notice 2008-60 (Electricity Produced From Certain Renewable Resources, etc.)
Notice 2008-61 (Relief From Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Wisconsin)
Notice 2008-65 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-59 (Health Savings Accounts)
Notice 2008-62 (Interim Guidance on the Application of Â§ 457(f) to Certain Recurring Part-Year Compensation)
Notice 2008-56 (Relief From Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Indiana)
Notice 2008-57 (China Earthquake Occurring in May 2008 Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2008-58 (Relief From Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Iowa)
Notice 2008-55 (Auction Rate Preferred Stockâ€"Effect of Liquidity Facilities on Equity Character)
Notice 2008-53 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-54 (Request for Comments Regarding Election to Allocate and Apportion Interest on a Worldwide Basis Under Section 864(f))
Notice 2008-51 (Health Savings Accounts)
Notice 2008-52 (Health Savings Accounts)
Notice 2008-48 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2008)
Notice 2008-50 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-49 (Public Inspection of Form 990-T, Exempt Organization Business Income Tax Return)
Notice 2008-46 (Supplemental Guidance Under the Preparer Penalty Provisions of the Small Business and Work Opportunity Tax Act of 2007)
Notice 2008-47 (Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List)
Notice 2008-45 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-44 (Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price)
Notice 2008-41 (Reissuance Standards for State and Local Bonds)
Notice 2008-42 (Modifications of Split-Dollar Life Insurance Arrangements)
Notice 2008-43 (Contingent Fees Under Circular 230)
Notice 2008-40 (Amplification of Notice 2006-52; Deduction for Energy Efficient Commercial Buildings)
Notice 2008-38 (Government Entities Required to Withhold 3% on Payments for Services and Property)
Notice 2008-39 (Credit for Increasing Research Activities: Filing Address and Requirements for Certain Claims for Credit or Refund)
Notice 2008-29 (Alternative Disability Mortality Tables â€" Continued Reliance on Revenue Ruling 96-7)
Notice 2008-30 (Miscellaneous Pension Protection Act Changes)
Notice 2008-33 (Credit for New Qualified Alternative Motor Vehicles (Qualified Fuel Cell Motor Vehicles))
Notice 2008-34 (Distressed Asset Trust (DAT) Transaction)
Notice 2008-35 (Amplification of Notice 2006-27 Certification of Energy Efficient Home Credit)
Notice 2008-36 (Amplification of Notice 2006-28 Energy Efficient Home Credit; Manufactured Homes)
Notice 2008-37 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-31 (Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds)
Notice 2008-32 (Section 67 Limitations on Estates or Trusts for Bundled Investment Management and Advisory Costs)
Notice 2008-27 (Reissuance Standards for State and Local Bonds)
Notice 2008-28 (2008 Economic Stimulus Payments: Filing Instructions for Certain Individuals Not Otherwise Required to File an Income Tax Return)
Notice 2008-25 (GO Zone Bonus Depreciation Recapture)
Notice 2008-26 (Qualifying Advanced Coal Project Programâ€"Special Allocation Round)
Notice 2008-22 (2008 Calendar Year Resident Population Estimates)
Notice 2008-24 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-21 (Transition Guidance for New Funding Rules and Funding-Related Benefit Limitations Under PPA â€™06)
Notice 2008-23 (Supplemental Health Insurance Coverage as Excepted Benefits Under HIPAA and Related Legislation)
Notice 2008-20 (Intermediary Transaction Tax Shelter)
Notice 2008-18 (Life Insurance Reserves â€" Proposed AG VACARVM and Life PBR)
Notice 2008-19 (Cell Captive Insurance Arrangements: Insurance Company Characterization and Certain Federal Tax Elections)
Notice 2008-14 (Frivolous Positions)
Notice 2008-15 (Allocation of Prepaid Qualified Mortgage Insurance Premiums for 2007)
Notice 2008-16 (Organization Treated as a Donee)
Notice 2008-17 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2008-6 (Transitional Relief and Filing Procedures for Certain Charitable Trusts that Fail the Responsiveness Test for Type III Supporting Organizations)
Notice 2008-7 (Extension of Transitional Relief for Diversification Requirements for Certain Defined Contribution Plans)
Notice 2008-8 (Information Reporting Requirements Under Internal Revenue Code Â§ 6039)
Notice 2008-9 (Effective Date Relief for Unified Rule for Loss on Subsidiary Stock)
Notice 2008-10 (Regulations Under Section 367(a) Applicable to Certain Outbound Reorganizations and Section 351 Exchanges)
Notice 2008-11 (Clarification of Notice 2007-54 Providing Guidance and Transitional Relief Under the Preparer Penalty Provisions of the Small Business and Work Opportunity Tax Act of 2007)
Notice 2008-12 (Preparer Signature Requirements Under Section 6695(b), as Amended by the Small Business and Work Opportunity Tax Act of 2007)
Notice 2008-13 (Guidance Under the Preparer Penalty Provisions of the Small Business and Work Opportunity Tax Act of 2007)
Notice 2008-1 (Special Rules for Health Insurance Costs of 2-Percent Shareholder-Employees)
Notice 2008-2 (Timing, Character, Source and Other Issues Respecting Prepaid Forward Contracts and Similar Arrangements)
Notice 2008-3 (Creditability of Mexican Single Rate Business Tax)
Notice 2008-4 (Claims Submitted to the IRS Whistleblower Office Under Section 7623)
Notice 2008-5 (Qualifying Relative for Purposes of Section 152(d)(1))
Notice 2007-99 (Modification of Q&A-23 of Notice 2007-7)
Notice 2007-100 (Transition Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Â§ 409A(a) in Operation)
Notice 2007-101 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2007-94 (2007 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2007-98 (Phase-out of Credit for New Qualified Hybrid Motor Vehicles and New Advanced Lean Burn Technology Motor Vehicles)
Notice 2007-95 (Effective Dates of Regulations Under Section 901)
Notice 2007-96 (Payments From the Presidential Election Campaign Fund)
Notice 2007-97 (Alternative Fuel; Definition of Liquid Hydrocarbon)
Notice 2007-91 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2007-93 (Interim Guidance Under Section 6404(g))
Notice 2007-92 (Social Security Contribution and Benefit Base for 2008)
Notice 2007-86 (Notice of Additional 2008 Transition Relief under Section 409A)
Notice 2007-88 (Proposed Changes to the Process for Obtaining the Commissionerâ€™s Consent to Change a Method of Accounting)
Notice 2007-89 (Reporting and Wage Withholding Under Internal Revenue Code Â§ 409A)
Notice 2007-90 (Security Under Section 6166 Elections)
Notice 2007-83 (Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits)
Notice 2007-84 (Trust Arrangements Purporting to Provide Nondiscriminatory Post-Retirement Medical and Life Insurance Benefits)
Notice 2007-85 (Form 8918 â€" Section 6111 Disclosures)
Notice 2007-87 (2008 Limitations Adjusted As Provided in Section 415(d), etc. [4])
Notice 2007-81 (Interest Rate Modification)
Notice 2007-82 (Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates)
Notice 2007-80 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2007-79 (Alternative Signature Methods for Electronic Return Originators)
Notice 2007-78 (2008 Transition Relief and Additional Guidance on the Application of Â§ 409A to Nonqualified Deferred Compensation Plans)
Notice 2007-70 (Information Reporting by Organizations That Receive Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes)
Notice 2007-76 (Qualified Transportation Fringes)
Notice 2007-77 (Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2007)
Notice 2007-75 (Weighted Average Interest Rates Update)
Notice 2007-74 (Hurricane Katrina Disaster Relief and Bankruptcy)
Notice 2007-72 (Transaction of Interest â€" Contribution of Successor Member Interest)
Notice 2007-73 (Transaction of Interest â€" Toggling Grantor Trust)
Notice 2007-60 (Transition Relief Regarding the Active Trade or Business Requirement for Certain Transactions)
Notice 2007-67 (Extension of Transition Relief for Indian Tribal Government Plans)
Notice 2007-68 (Weighted Average Interest Rates Update)
Notice 2007-69 (Relief Related to Plan Amendment of Definition of Normal Retirement Age)
Notice 2007-71 (Modification of Notice 2003-81)
Notice 2007-64 (2007 Section 43 Inflation Adjustment)
Notice 2007-65 (2007 Marginal Production Rates)
Notice 2007-66 (Relief From Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina)
Notice 2007-63 (Repayment of Commodity Credit Corporation Loans)
Notice 2007-62 (Excluded Bona Fide Severance Pay Plans Under Â§ 457(e)(11) and Amounts Subject to a Substantial Risk of Forfeiture Under Â§ 457(f))
Notice 2007-59 (Qualified Payment Card Agent Determination)
Notice 2007-61 (Weighted Average Interest Rates Update)
Notice 2007-57 (Loss Importation Transaction)
Notice 2007-58 (Request for Comments Regarding Financial Services Income Under Section 904(d))
Notice 2007-54 (Preparer Penalty Provisions Under the Small Business and Work Opportunity Act of 2007)
Notice 2007-55 (Guidance to Clarify the Treatment of Certain Distributions Under Internal Revenue Code Section 897(h)(1))
Notice 2007-56 (Change of Address for Submission of CREBs Applications)
Notice 2007-51 (Weighted Average Interest Rates Update)
Notice 2007-52 (Qualifying Advanced Coal Project Program)
Notice 2007-53 (Qualifying Gasification Project Program)
Notice 2007-48 (Treatment Under Section 367(b) of Property Used to Purchase Parent Stock From Parent Shareholders in Certain Triangular Reorganizations)
Notice 2007-49 (Covered Employees Under Section 162(m)(3))
Notice 2007-50 (Guidance Regarding Deductions by Individuals for Qualified Conservation Contributions)
Notice 2007-47 (Deductibility of Lodging Expenses)
Notice 2007-46 (Credit for New Qualified Heavy-Duty Hybrid Motor Vehicles)
Notice 2007-43 (Credit for Alternative Fuel Vehicle Refueling Property)
Notice 2007-44 (Department Store Inventory Price Indexes Published by the Bureau of Labor Statistics for Use With the Retail and LIFO Inventory Methods)
Notice 2007-45 (Guidance Regarding Public Inspection of Unrelated Business Income Tax Returns)
Notice 2007-33 (Weighted Average Interest Rates Update)
Notice 2007-40 (Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2007)
Notice 2007-41 (Public Comment Invited on Recommendations for 2007-2008 Guidance Priority List)
Notice 2007-42 (Treatment of Currency Gain That a Real Estate Investment Trust (REIT) Recognizes From a Qualified Business Unit (QBU) of the REIT)
Notice 2007-39 (Disciplinary Actions Under Section 822 of the American Jobs Creation Act of 2004)
Notice 2007-38 (Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price)
Notice 2007-32 (Weighted Average Interest Rates Update)
Notice 2007-34 (Guidance Regarding the Application of Section 409A to Split-Dollar Life Insurance Arrangements)
Notice 2007-36 (GO Zone Bonus Depreciation Additional Guidance)
Notice 2007-37 (Renewable Diesel)
Notice 2007-31 (Statute of Limitations and Exchange of Information Concerning Certain Individuals Filing Income Tax Returns With the U.S. Virgin Islands)
Notice 2007-35 (Common Mistakes on Tax Returns)
Notice 2007-26 (Clean Renewable Energy Bonds)
Notice 2007-28 (Certain Deduction Limits Under the Pension Protection Act of 2006)
Notice 2007-29 (Request for Comments and Interim Guidance Regarding Allocation of Costs Under the Simplified Methods of Accounting Under Â§ 263A)
Notice 2007-30 (Frivolous Positions)
Notice 2007-27 (Weighted Average Interest Rates Update)
Notice 2007-17 (Modifications of Commercial Mortgage Loans Held by a REMIC)
Notice 2007-24 (Reporting on Acquisitions of Interests in Insurance Contracts in Which Certain Tax-Exempt Organizations Hold an Interest)
Notice 2007-25 (Revised Housing Cost Amounts Eligible for Exclusion or Deduction)
Notice 2007-19 (Statute of Limitations on Assessment Concerning Certain Individuals Filing Income Tax Returns With the U.S. Virgin Islands)
Notice 2007-23 (2007 Calendar Year Resident Population Estimates)
Notice 2007-22 (Health Savings Accounts)
Notice 2007-18 (Definition of Party and Allocation of Net Income or Proceeds for Purposes of Section 4965)
Notice 2007-20 (Weighted Average Interest Rates Update)
Notice 2007-21 (Study on Donor Advised Funds and Supporting Organizations)
Notice 2007-16 (Estimated Tax Penalty for Citizens or Residents of the United States Living Abroad)
Notice 2007-14 (Description of Benefits Permitted to be Provided in Qualified Defined Benefit Plans)
Notice 2007-15 (Closing Agreements for Certain Life Insurance and Annuity Contracts that Fail to Meet the Requirements of Section 817(h), 7702 or 7702A (As Applicable))
Notice 2007-7 (Miscellaneous Pension Protection Act Changes)
Notice 2007-9 (Look-thru Rule for Related Controlled Foreign Corporations)
Notice 2007-11 (Communications Excise Tax; Toll Telephone Service)
Notice 2007-12 (Weighted Average Interest Rates Update)
Notice 2007-13 (Modification of the Substantial Assistance Rules)
Notice 2007-10 (Classification of Certain Foreign Entities)
Notice 2007-5 (This Notice Clarifies and Modifies Certain Provisions of the Temporary and Proposed Regulations Under Section 482 of the Code Relating to Controlled Services Transactions, and Section 6662 of the Code Relating to Transfer Pricing Documentation Penalties)
Notice 2007-6 (Cash Balance and Other Hybrid Defined Benefit Pension Plans)
Notice 2007-8 (In-Service Benefits Permitted to be Provided at Age 62 by a Pension Plan)
Notice 2007-1 (T.D. 9281 Effective Date)
Notice 2007-2 (Amounts Received Under Accident and Health Plans)
Notice 2007-3 (2006 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2007-4 (Transition Relief for Certain Partnerships and Other Pass-Thru Entities Under Â§ 470)
Notice 2006-111 (Weighted Average Interest Rates Update)
Notice 2006-100 (Reporting and Wage Withholding Under Internal Revenue Code Â§ 409A)
Notice 2006-107 (Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities)
Notice 2006-108 (Application of the Self-Employment Contributions Act (SECA) Tax to Payments Made by the U.S. Department of Agriculture (USDA) Under the Conservation Reserve Program (CRP))
Notice 2006-109 (Interim Guidance Regarding Supporting Organizations and Donor Advised Funds)
Notice 2006-110 (Recordkeeping Requirements for Charitable Contributions Made by Payroll Deduction)
Notice 2006-105 (Extension of Election of Alternative Deficit Reduction Contribution)
Notice 2006-106 (Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income)
Notice 2006-104 (Weighted Average Interest Rates Update)
Notice 2006-101 (United States Income Tax Treaties That Meet the Requirements of Section 1(h)(11)(C)(i)(II))
Notice 2006-103 (Patriotsâ€™ Day Filings and Payments)
Notice 2006-96 (Guidance Regarding Appraisal Requirements for Noncash Charitable Contributions)
Notice 2006-97 (Taxation and Reporting of Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities)
Notice 2006-98 (2007 Limitations Adjusted As Provided in Section 415(d), etc. [1])
Notice 2006-99 (Guidance on Withholding and Information Reporting on Foreign Persons, Including Guidance on Certain Book-Entry Systems)
Notice 2006-102 (Social Security Contribution and Benefit Base for 2007)
Notice 2006-95 (Guidance Concerning Use of 2001 CSO Tables Under Section 7702)
Notice 2006-93 (Information Reporting Requirements for Payments of Interest on Tax-Exempt Bonds)
Notice 2006-79 (Additional Transition Relief Under Section 409A)
Notice 2006-87 (Determination of Housing Cost Amount Eligible for Exclusion or Deduction)
Notice 2006-89 (Transition Relief for Indian Tribal Governmental Plans)
Notice 2006-92 (Alternative Fuel and Alternative Fuel Mixtures; Blood Collector Organizations)
Notice 2006-94 (Weighted Average Interest Rates Update)
Notice 2006-88 (Electricity Produced From Open-Loop-Biomass)
Notice 2006-90 (Delay in the Effective Date of New User Fee Charges for Processing Form 8802)
Notice 2006-91 (Extension of Replacement Period for Livestock Sold on Account of Drought in Specified Counties)
Notice 2006-78 (Phase-Out of Credit for New Qualified Hybrid Motor Vehicles and New Advanced Lean Burn Technology Motor Vehicles)
Notice 2006-84 (Guidance on the Application of Section 911 to U.S. Individuals Working at Guantanamo Bay)
Notice 2006-85 (Treatment Under Section 367(b) of Property Used to Purchase Parent Stock in Certain Triangular Reorganizations)
Notice 2006-86 (â€œTie-breakingâ€ Rule for Two or More Taxpayers Claiming a Child as a Qualifying Child)
Notice 2006-77 (GO Zone Bonus Depreciation)
Notice 2006-80 (Weighted Average Interest Rate Update)
Notice 2006-81 (Elections Under Â§ 355(b)(3)(C))
Notice 2006-83 (Individual Chapter 11 Debtors)
Notice 2006-82 (Extension of Replacement Period for Livestock Sold on Account of Drought)
Notice 2006-76 (Examples Under Section 937(b))
Notice 2006-72 (Information Reporting for Qualified Tuition and Related Expenses)
Notice 2006-75 (Weighted Average Interest Rate Modification)
Notice 2006-73 (Revision of Forms 8898 and 8840)
Notice 2006-74 (Weighted Average Interest Rate Update)
Notice 2006-71 (Modification of Notice 2006-53)
Notice 2006-67 (GO Zone Bonus Depreciation)
Notice 2006-70 (Regulation Section 1.7874-2T Effective Date for Acquisitions Initiated Prior to December 28, 2005)
Notice 2006-65 (Excise Taxes With Respect To Prohibited Tax Shelter Transactions to Which Tax-Exempt Entities Are Parties and Related Disclosure Requirements)
Notice 2006-68 (Downpayments for Offers in Compromise)
Notice 2006-69 (Debit Cards Used to Reimburse Participants in Self-Insured Medical Reimbursement Plans and Dependent Care Assistance Programs)
Notice 2006-66 (Weighted Average Interest Rate Update)
Notice 2006-60 (Section 45D.â€"New Markets Tax Credit)
Notice 2006-61 (2006 Marginal Production Rates)
Notice 2006-62 (2006 Section 43 Inflation Adjustment)
Notice 2006-63 (Record Retention Requirements for Tax Exempt Bonds)
Notice 2006-64 (Interim Guidance on the Application of Section 409A to Accelerated Payments to Satisfy Federal Conflict of Interest Requirements)
Notice 2006-56 (Expanded Hurricane Katrina Relief for Certain Individual Taxpayers)
Notice 2006-58 (Temporary Relief for Certain REITs and Taxable REIT Subsidiaries That Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita)
Notice 2006-59 (Amounts Paid Pursuant to a Leave-Sharing Plan to Assist Employees Affected by a Major Disaster Declared by the President of the United States)
Notice 2006-57 (Postponement of Filing Date for Form 8898)
Notice 2006-52 (Deduction for Energy Efficient Commercial Buildings)
Notice 2006-53 (Clarification of Notice 2006-26)
Notice 2006-54 (Credit for New Qualified Alternative Motor Vehicles)
Notice 2006-50 (Communications Excise Tax; Toll Telephone Service)
Notice 2006-51 (Renewable Electricity Production Credit and Refined Coal Production Credit, Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2006)
Notice 2006-55 (Weighted Average Interest Rate Update)
Notice 2006-30 (Qualified NMWHFIT Exception Extension)
Notice 2006-46 (Announcement of Rules to be Included in Final Regulations Under Sections 897(d) and (e) of the Code)
Notice 2006-49 (Weighted Average Interest Rate Update)
Notice 2006-43 (Interim Guidance With Respect to the Application of Treas. Reg. Â§1.883-3)
Notice 2006-48 (Announcement of Rules Implementing American Jobs Creation Act of 2004 Section 415 Modifications to the Subpart F Treatment of Aircraft and Vessel Leasing Income)
Notice 2006-44 (Sample Amendment for Roth Elective Deferrals)
Notice 2006-45 (Exempt Facility Bonds for Qualified Highway or Surface Freight Transfer Facilities)
Notice 2006-47 (Elections Created or Affected by the American Jobs Creation Act of 2004)
Notice 2006-42 (Determination of Gross Receipts for Purposes of Section 501(c)(15))
Notice 2006-37 (Nonconventional Source Fuel Credit, Section 29 Inflation Adjustment Factor, and Section 29 Reference Price)
Notice 2006-40 (Credit for Production From Advanced Nuclear Facilities)
Notice 2006-41 (Gulf Opportunity Zone Bonds, Gulf Opportunity Zone Advance Refunding Bonds, and Gulf Tax Credit Bonds)
Notice 2006-39 (Weighted Average Interest Rate Update)
Notice 2006-38 (Rehabilitation Projects Located in Areas Affected by 2005 Gulf Hurricanes)
Notice 2006-31 (Frivolous Arguments to Avoid When Filing a Return or Claim for Refund)
Notice 2006-33 (Transition Relief Regarding the Application of Section 409A(b) to Nonqualified Deferred Compensation Plans)
Notice 2006-36 (Public Comment Invited on Recommendations for 2006-2007 Guidance Priority List)
Notice 2006-34 (Taxation of Cross Licensing Arrangements)
Notice 2006-35 (Revocation of Qualified Intermediary Branch Rule)
Notice 2006-32 (Weighted Average Interest Rate Update)
Notice 2006-21 (GO Zone Resident Population Estimates)
Notice 2006-29 (Guidance Regarding Reporting for WHFITs)
Notice 2006-22 (2006 Calendar Year Resident Population Estimates)
Notice 2006-23 (Patriotsâ€™ Day Filings and Payments)
Notice 2006-24 (Qualifying Advanced Coal Project Program)
Notice 2006-25 (Qualifying Gasification Project Program)
Notice 2006-26 (Credit for Nonbusiness Energy Property)
Notice 2006-27 (Certification of Energy Efficient Home Credit)
Notice 2006-28 (Energy Efficient Home Credit; Manufactured Homes)
Notice 2006-16 (Tax Avoidance Using Notional Principal Contracts)
Notice 2006-19 (Weighted Average Interest Rate Update)
Notice 2006-13 (Announcement of Rules Adopting a Reasonable Cause Standard for Section 1503(d) Filings)
Notice 2006-14 (Certain Distributions Treated As Sales or Exchanges)
Notice 2006-15 (Extension of June 28, 2005, Safe Harbor Date)
Notice 2006-18 (Recomputed Differential Earnings Rate for Mutual Life Insurance Companies)
Notice 2006-11 (Relief From Certain Low-Income Housing Credit Requirements Due to Hurricane Rita)
Notice 2006-12 (Hurricanes Katrina and Rita - Relief From Certain Backup Withholding Obligations)
Notice 2006-9 (Credit for New Qualified Alternative Motor Vehicles (Advanced Lean Burn Technology Motor Vehicles and Qualified Hybrid Motor Vehicles))
Notice 2006-6 (Notification of Removal of the Transaction With a Significant Book-Tax Difference Category of Reportable Transaction Under Â§ 1.6011-4)
Notice 2006-8 (Weighted Average Interest Rate Update)
Notice 2006-10 (Treatment of Certain Travel, Lodging, and Other Allowances Paid by Federal Executive Agencies to Employees Evacuated From Hurricane Katrina Core Disaster Area)
Notice 2006-1 (Information Reporting by Organizations That Receive Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes)
Notice 2006-5 (Waiver for Reasonable Cause for Failure to Report Loan Origination Fees and Capitalized Interest on Qualified Education Loans)
Notice 2006-3 (Information Reporting and Other Guidance Regarding Distributions With Respect to Securities Issued by Foreign Corporations)
Notice 2006-4 (Interim Guidance With Respect to the Application of Section 409A to Outstanding Stock Rights)
Notice 2006-2 (Extension of Transition Relief for Certain Partnerships and Other Pass-Thru Entities Under Section 470)
Notice 2005-93 (Consents to Use and Disclose Tax Return Information)
Notice 2005-94 (Suspension of Employer and Payer Reporting and Wage Withholding Requirements With Respect to Deferrals of Compensation Under Â§ 409A for Calendar Year 2005; No Assertion of Penalties Against Service Providers in Certain Circumstances)
Notice 2005-96 (Weighted Average Interest Rates Update)
Notice 2005-97 (Request for Comments Regarding Procedures for Automatic Changes in Methods of Accounting Contained in Rev. Proc. 2002-9)
Notice 2005-98 (Clean Renewable Energy Bonds)
Notice 2005-99 (Guidance on Valuation of Stock-Based Compensation for Purposes of Qualified Cost Sharing Arrangements)
Notice 2005-100 (Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income)
Notice 2005-101 (2005 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2005-90 (Credit for Certain Foreign Withholding Taxes)
Notice 2005-91 (S Corporation Family Shareholder Election)
Notice 2005-92 (Hurricane Katrina Relief Under Sections 101 and 103 of the Katrina Emergency Tax Relief Act of 2005)
Notice 2005-95 (Transitional Relief Provided for Certain Plan Amendment Deadlines)
Notice 2005-87 (Section 415 Regulations and Preexisting Plans)
Notice 2005-83 (Health Savings Accounts - Guidance on State Mandates)
Notice 2005-86 (Health Savings Account Eligibility During A Cafeteria Plan Grace Period)
Notice 2005-89 (Temporary Relief for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita)
Notice 2005-88 (Form 1120, Form 1120S, Form 990, and Form 990-PF Electronic Filing Waiver Request Procedures)
Notice 2005-72 (Weighted Average Interest Rate Update)
Notice 2005-81 (Katrina â€" Supplemental Government Acts Notice)
Notice 2005-82 (Rita â€" Government Act Notice)
Notice 2005-79 (Communications Excise Tax; Section 4251)
Notice 2005-80 (Excise Tax Changes Under SAFETEA and the Energy Act; Dye Injection)
Notice 2005-84 (Additional Relief for Certain Employee Benefit Plans as a Result of Hurricane Katrina)
Notice 2005-85 (Social Security Contribution and Benefit Base for 2006)
Notice 2005-76 (Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States)
Notice 2005-77 (Elimination of Filing Requirement for Nonresident Alien Individuals With United States Source Effectively Connected Wages Below the Personal Exemption Amount)
Notice 2005-78 (South Asia Earthquake Occurring on October 8, 2005, Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2005-75 (2006 Limitations Adjusted As Provided in Section 415(d), etc. [1])
Notice 2005-71 (Weighted Average Interest Rates Update)
Notice 2005-73 (Katrina Relief Summary Notice)
Notice 2005-74 (Announcement of Rules to be Included in Regulations Under Section 367(a) Regarding the Effect of Certain Exchanges on Gain Recognition Agreements and Request for Comments)
Notice 2005-70 (Elections Under Â§ 362(e)(2)(C))
Notice 2005-66 (Hurricane Katrina)
Notice 2005-67 (Weighted Average Interest Rates Update)
Notice 2005-68 (Treatment of Certain Amounts Paid to Section 170(c) Organizations Under Certain Employer Leave-Based Donation Programs)
Notice 2005-69 (Relief From Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina)
Notice 2005-64 (Foreign Tax Credit and Other Guidance Under Section 965)
Notice 2005-59 (Information About Additional Criteria That Will be Applied in Selecting Proposals for the Internal Revenue Serviceâ€™s Industry Issue Resolution (IIR) Program)
Notice 2005-62 (Modification of Notice 2005-4; Biodiesel and Aviation-Grade Kerosene)
Notice 2005-63 (Weighted Average Interest Rates Update)
Notice 2005-58 (Section 457(b) Plans and Federal Credit Unions)
Notice 2005-53 (Foreign Bank Interest Expense Allocation to Effectively Connected Income)
Notice 2005-55 (2005 Marginal Production Rates)
Notice 2005-56 (2005 Section 43 Inflation Adjustment)
Notice 2005-57 (Termination of Tobacco Quotas and Price Support Programs)
Notice 2005-54 (Weighted Average Interest Rates Update)
Notice 2005-51 (Termination of Tobacco Quotas and Price Support Programs)
Notice 2005-52 (Address Change for Arbitrage Rebate Payments)
Notice 2005-48 (Brownfields Demonstration Program for Qualified Green Building and Sustainable Design Projects)
Notice 2005-49 (Qualification of Certain Arrangements as Insurance)
Notice 2005-50 (Miscellaneous Issues Arising in Connection With the Health Coverage Tax Credit)
Notice 2005-46 (Weighted Average Interest Rates Update)
Notice 2005-47 (Application of Circular 230 to State or Local Bond Opinions)
Notice 2005-44 (Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes)
Notice 2005-43 (Proposed Revenue Procedure Regarding Partnership Interests Transferred in Connection With the Performance of Services)
Notice 2005-45 (Deductions for Entertainment Use of Business Aircraft)
Notice 2005-41 (Guidance Regarding Qualified Intellectual Property Contributions)
Notice 2005-42 (Modification of Application of Rule Prohibiting Deferred Compensation Under a Cafeteria Plan)
Notice 2005-38 (Section 965 â€" Limitations on Dividends Received Deduction and Other Guidance)
Notice 2005-35 (Electronic Submission of Lists Identifying Contracts Subject to Closing Agreements Under Rev. Rul. 2005-6)
Notice 2005-39 (Weighted Average Interest Rates Update)
Notice 2005-40 (Election for Multiemployer Plan to Defer Net Experience Loss Charge)
Notice 2005-37 (Renewable Electricity Production Credit and Refined Coal Production Credit, Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2005)
Notice 2005-36 (Form 8854 and Expatriation Reporting Rules)
Notice 2005-33 (Nonconventional Source Fuel Credit, Section 29 Inflation Adjustment Factor, and Section 29 Reference Price)
Notice 2005-34 (Weighted Average Interest Rates Update)
Notice 2005-32 (Interim Rules and Procedures for Partnerships Under Section 833 of the American Jobs Creation Act of 2004)
Notice 2005-25 (Public Comment Invited on Recommendations for 2005-2006 Guidance Priority List)
Notice 2005-30 (Frivolous Arguments to Avoid When Filing a Return or Claim for Refund)
Notice 2005-31 (State and Local General Sales Tax Deduction)
Notice 2005-27 (Dollar Approximate Separate Transactions Method)
Notice 2005-28 (Project Nominations Under the Brownfields Demonstration Program for Qualified Green Building and Sustainable Design Projects)
Notice 2005-29 (Transition Relief for Certain Partnerships and Other Pass-Thru Entities Under Section 470)
Notice 2005-22 (Temporary Rules Under Sections 6111 and 6112)
Notice 2005-24 (Modification of Notice 2005-4)
Notice 2005-26 (Weighted Average Interest Rates Update)
Notice 2005-21 (Guidance Related to Section 936 Termination)
Notice 2005-23 (Tsunamis Occurring on December 26, 2004, Designated as a Qualified Disaster Under Â§ 139 of the Internal Revenue Code)
Notice 2005-13 (Tax-Exempt Leasing Involving Defeasance)
Notice 2005-18 (Differential Earnings Rate for Mutual Life Insurance Companies)
Notice 2005-19 (Weighted Average Interest Rates Update)
Notice 2005-20 (Specified Liability Losses)
Notice 2005-16 (2005 Calendar Year Resident Population Estimates)
Notice 2005-17 (Temporary Rules Under Sections 6111 and 6112)
Notice 2005-11 (New Penalty Section 6707A and Rescission Authority)
Notice 2005-12 (Temporary Rules Under Section 6662A and Sections 6662 and 6664, as Amended)
Notice 2005-14 (Section 199.â€"Income Attributable to Domestic Production Activities)
Notice 2005-15 (Partnership Anti-Mixing Bowl Regulations)
Notice 2005-10 (Domestic Reinvestment Plans and Other Guidance Under Section 965)
Notice 2005-3 (Additional Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed Under Â§Â§ 7508 and 7508A of the Internal Revenue Code)
Notice 2005-6 (Announcement of Rule to be Included in Final Regulations Under Section 367(a) Regarding Certain Exchanges of Securities for Stock or Securities)
Notice 2005-8 (Health Savings Accounts â€" Partnership Contributions to a Partnerâ€™s Health Savings Account (HSA); S Corporationâ€™s Contributions to a 2-Percent Shareholder-Employeeâ€™s HSA)
Notice 2005-9 (Weighted Average Interest Rates Update)
Notice 2005-2 (Election to Determine Corporate Tax on Certain International Shipping Activities Under Tonnage Tax Regime)
Notice 2005-5 (Automatic Rollover)
Notice 2005-7 (Section 6043A and Request for Comments)
Notice 2005-1 (Guidance Under Â§ 409A of the Internal Revenue Code)
Notice 2005-4 (Fuel Tax Guidance; Request for Public Comments)
Notice 2004-83 (Designated Private Delivery Services)
Notice 2004-84 (2004 Cumulative List of Changes in Plan Qualification Requirements)
Notice 2004-81 (Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income)
Notice 2004-82 (Weighted Average Interest Rates Update)
Notice 2004-80 (Temporary Rules Under Sections 6111 and 6112)
Notice 2004-79 (Effect of the Working Families Tax Relief Act of 2004 on Employer-Provided Accident or Health Plans)
Notice 2004-74 (Relief From Certain Low-Income Housing Credit Requirements in the State of Alabama Due to Hurricane Ivan)
Notice 2004-75 (Relief From Certain Low-Income Housing Credit Requirements in the State of Ohio Due to Post-Hurricane Severe Storms and Flooding)
Notice 2004-76 (Relief From Certain Low-Income Housing Credit Requirements in the State of Florida Due to Hurricanes Charley, Frances, Ivan, and Jeanne)
Notice 2004-78 (Distributions Under the Pension Funding Equity Act of 2004)
Notice 2004-77 (Weighted Average Interest Rates Update)
Notice 2004-72 (2005 Limitations Adjusted As Provided in Section 415(d), etc.[1])
Notice 2004-73 (Social Security Contribution and Benefit Base for 2005)
Notice 2004-71 (Information Reporting and Other Guidance Regarding Distributions With Respect to Securities Issued by Foreign Corporations)
Notice 2004-70 (Treatment as Qualified Dividend Income for Purposes of Section 1(h)(11) of the Internal Revenue Code of Distributions, Inclusions, and Other Amounts From Foreign Corporations Subject to Certain Anti-Deferral Regimes)
Notice 2004-68 (Classification of Certain Foreign Entities)
Notice 2004-69 (Weighted Average Interest Rates Update)
Notice 2004-66 (Relief From Certain Low-Income Housing Credit Requirements Due to Hurricane Charley and Hurricane Frances)
Notice 2004-61 (Guidance Concerning Use of 2001 CSO Tables Under Section 7702)
Notice 2004-63 (Returns Relating to Interest Payments on Qualified Education Loans)
Notice 2004-64 (Modification of Exemption From Tax for Small Property and Casualty Insurance Companies)
Notice 2004-65 (Certain Reinsurance Arrangements)
Notice 2004-67 (Listed Transactions)
Notice 2004-60 (Weighted Average Interest Rates Update)
Notice 2004-62 (Additional Relief for Certain Employee Benefit Plans as a Result of Florida Storms)
Notice 2004-58 (Subsidiary Stock Loss Under Section 1.337(d)-2T)
Notice 2004-59 (Plan Amendments Following Election of Alternative Deficit Reduction Contribution)
Notice 2004-56 (Weighted Average Interest Rates Update)
Notice 2004-57 (Communications Excise Tax; Section 4251)
Notice 2004-55 (Options Granted Under an Employee Stock Purchase Plan (ESPP))
Notice 2004-50 (Health Savings Accountsâ€"Additional Qs&As)
Notice 2004-53 (Request for Comments Concerning the Application of Section 761)
Notice 2004-54 (Alternative Methods of Signing for Income Tax Return Preparers)
Notice 2004-52 (Request for Information About Credit Default Swaps)
Notice 2004-48 (2004 Marginal Production Rates)
Notice 2004-49 (2004 Section 43 Inflation Adjustment)
Notice 2004-51 (Weighted Average Interest Rates Update)
Notice 2004-46 (Request for Comments on the Use of Debit Cards to Provide Qualified Transportation Fringes Under Section 132(f))
Notice 2004-47 (Information Reporting for Advance Payments of Health Coverage Tax Credit)
Notice 2004-41 (Charitable Contributions and Conservation Easements)
Notice 2004-44 (Request For Comments Regarding Rev. Proc. 81-70, 1981-2 C.B. 729)
Notice 2004-45 (Meritless Filing Position Based on Sections 932(c) and 934(b))
Notice 2004-43 (Health Savings Accountsâ€"Transition Relief for State Mandates)
Notice 2004-42 (Weighted Average Interest Rates Update)
Notice 2004-40 (Weighted Average Interest Rates Update)
Notice 2004-37 (Guidance Regarding Affiliation)
Notice 2004-38 (Qualified Amended Returns)
Notice 2004-35 (Distributions to Private Foundations From Trusts or Estates: Net Investment Income)
Notice 2004-36 (Split-Interest Trust Distributions to Private Foundations: Distributable Amount)
Notice 2004-32 (Weighted Average Interest Rate Update)
Notice 2004-33 (Nonconventional Source Fuel Credit, Section 29 Inflation Adjustment Factor, and Section 29 Reference Price)
Notice 2004-34 (Weighted Average Interest Rate Modification)
Notice 2004-29 (Renewable Electricity Production Credit, Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2004)
Notice 2004-30 (S Corporation Tax Shelter)
Notice 2004-31 (Intercompany Financing Using Guaranteed Payments)
Notice 2004-26 (Public Comment Invited on Recommendations for 2004-2005 Guidance Priority List)
Notice 2004-27 (Loss Deductions for Diminution in Value of Stock Attributable to Corporate Misconduct)
Notice 2004-28 (Frivolous Arguments to Avoid Concerning Statutory and Nonstatutory Stock Options)
Notice 2004-23 (Health Savings Accountsâ€"Preventive Care)
Notice 2004-25 (Health Savings Accountsâ€"Transition Relief)
Notice 2004-24 (Weighted Average Interest Rate Update)
Notice 2004-13 (Common Mistakes on Tax Returns)
Notice 2004-22 (Frivolous Arguments to Avoid)
Notice 2004-17 (Federal Tax Treatment of Benefits Received Under the Smallpox Emergency Personnel Protection Act of 2003)
Notice 2004-18 (Request for Comments Concerning the Treatment of Amounts Required to Be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies)
Notice 2004-19 (Foreign Tax Credit Abuse)
Notice 2004-20 (Abusive Foreign Tax Credit Intermediary Transaction)
Notice 2004-21 (2004 Calendar Year Resident Population Estimates)
Notice 2004-12 (Proposed Revenue Procedure Regarding Services That Qualify for the Student FICA Exception)
Notice 2004-14 (Weighted Average Interest Rate Update)
Notice 2004-15 (Section 72.â€"Annuities; Certain Proceeds of Endowment and Life Insurance Contracts)
Notice 2004-16 (Relief From Retroactive Application of Information Reporting Requirements for Health Flexible Spending Arrangements and Health Reimbursement Arrangements)
Notice 2004-5 (Dividends as a Separately Stated Item)
Notice 2004-10 (Electronic Delivery of Form 1099 and Form 5498 Payee Statements)
Notice 2004-11 (Recordkeeping Agreement Pilot Program Involving Credit for Increasing Research Activities)
Notice 2004-3 (Weighted Average Interest Rate Update)
Notice 2004-8 (Abusive Roth IRA Transactions)
Notice 2004-9 (Information Reporting Relating to Corporate Inversions)
Notice 2004-6 (Request for Comments Concerning the Application of Sections 162 and 263 to Tangible Property)
Notice 2004-7 (Charitable Contributions of Patents and Other Intellectual Property)
Notice 2004-1 (Interpretation of Section 301.6109-1(d)(3)(ii) of the Procedure and Administration Regulations)
Notice 2004-2 (Health Savings Accounts (HSAs))
Notice 2004-4 (Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income)
Notice 2003-80 (Weighted Average Interest Rate Update)
Notice 2003-81 (Tax Avoidance Using Offsetting Foreign Currency Option Contracts)
Notice 2003-75 (RRSP and RRIF Information Reporting)
Notice 2003-78 (Tier 2 Tax Rates for 2004)
Notice 2003-79 (Information Reporting for Distributions With Respect to Securities Issued by Foreign Corporations)
Notice 2003-76 (Listed Transactions)
Notice 2003-77 (Transfers to Trusts to Provide for the Satisfaction of Contested Liabilities)
Notice 2003-66 (Social Security Contribution and Benefit Base for 2004)
Notice 2003-74 (Weighted Average Interest Rate Update)
Notice 2003-73 (2004 Limitations Adjusted As Provided in Section 415(d), etc.[1])
Notice 2003-72 (Qualified Interests)
Notice 2003-70 (Proposed Revenue Procedure Regarding Home-Care Service Procedures)
Notice 2003-71 (Stock That is Considered Readily Tradable on an Established Securities Market in the United States for Purposes of Section 1(h)(11)(C)(ii))
Notice 2003-61 (Weighted Average Interest Rate Update)
Notice 2003-69 (United States Income Tax Treaties That Meet the Requirements of Section 1(h)(11)(C)(i)(II))
Notice 2003-68 (Section 45D.â€"New Markets Tax Credit)
Notice 2003-65 (Built-in Gains and Losses Under Section 382(h))
Notice 2003-67 (The Jobs and Growth Tax Relief Reconciliation Act of 2003â€"Information Reporting for Payments in Lieu of Dividends)
Notice 2003-60 (Collection Issues Related to Entireties Property)
Notice 2003-64 (Section 45D.â€"New Markets Tax Credit)
Notice 2003-62 (Comments on Mortality Tables)
Notice 2003-63 (Weighted Average Interest Rate Update)
Notice 2003-58 (Weighted Average Interest Rate Update)
Notice 2003-59 (Simplified Service Cost Method; Simplified Production Method)
Notice 2003-55 (Accounting for Lease Strips and Other Stripping Transactions)
Notice 2003-56 (Section 45D.â€"New Markets Tax Credit)
Notice 2003-57 (Canadian Retirement Plan Trust Reporting)
Notice 2003-51 (Section 1035.â€"Certain Exchanges of Insurance Policies)
Notice 2003-53 (Coverdell Education Savings Accounts)
Notice 2003-54 (Common Trust Fund Straddle Tax Shelter)
Notice 2003-49 (Elimination of User Fees for Certain Determination Letter Requests Pursuant to Section 620 of the Economic Growth and Tax Relief Reconciliation Act of 2001)
Notice 2003-50 (Treatment of Foreign Stapled Entity Under Section 269B as Domestic for Purposes of Sections 904(i) and 864(e))
Notice 2003-52 (Guidance on the Application of Section 911 to U.S. Individuals Working in Iraq)
Notice 2003-47 (Transfers of Compensatory Stock Options to Related Persons)
Notice 2003-48 (Weighted Average Interest Rate Update)
Notice 2003-45 (Extension of Time to Elect Mid-quarter Convention Relief Under Notice 2001-70 and Notice 2001-74.)
Notice 2003-41 (Deadline for Allocating Private Activity Bond State Ceiling Among Issuing Authorities Under Section 146(e))
Notice 2003-42 (Deadline for an Issuing Authority to Assign Private Activity Bond Volume Cap to Another Issuing Authority Under Section 146)
Notice 2003-43 (2003 Section 43 Inflation Adjustment)
Notice 2003-44 (2003 Marginal Production Rates)
Notice 2003-46 (Entity Classification for Certain Foreign Eligible Entities)
Notice 2003-38
Notice 2003-39
Notice 2003-40

The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.

NOTICES

Extracted from the Internal Revenue Bulletinsfrom official Internal Revenue Service materials(July 7, 2003 to present)

Extracted from the Internal Revenue Bulletins
from official Internal Revenue Service materials
(July 7, 2003 to present)