Found 1013 Matching Items; Displaying 721 - 730.
Guidance on the Anti Cutback Rules of Section 411d6
Final and proposed regulations regarding the anti-cutback rules of section 411(d)(6) were published on 8/12/05. The anti-cutback rules protect accrued and early retirement benefits, retirement type subsidies, and other optional benefits offered under qualified retirement plans.
General Information
Administrators
Frequently asked questions about energy efficient home improvements and residential clean energy property credits
Frequently asked questions about energy efficient home improvements and residential clean energy property credits.
General Information
Individuals
Minimum value and affordability
Explains how an employer sponsored health care plan can meet the minimum value and affordability provisions.
General Information
Businesses
Tax compliance report
A tax compliance report (Letter 6201) shows whether you have filed tax returns and paid taxes on time. Find out what it includes and how to get one.
General Information
Individuals
Advanced Energy Project Credit
Manufacturers and other entities that invest in qualifying advanced energy projects may apply for a tax credit through the Department of Energy.
General Information
LB&I directive on IRC Section 199 definition of "manufactured, produced, grown, or extracted"
This Directive provides direction to the Large Business & International (LB&I) examiners on what activities meet the definition of “manufactured, produced, grown, or extracted” (MPGE) under Treas. Reg. § 1.199-3(e) for the Domestic Production Deduction under I.R.C. § 199.
General Information
Corporations
Manufacturers for qualified commercial clean vehicle credit
These manufacturers have met all IRS requirements for clean vehicle tax credits (although not all vehicles made by listed manufacturers will qualify for a credit).
General Information
Responsibilities of an estate administrator
Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.
General Information
Small Businesses, Individuals
Understanding your LT11 notice or letter 1058
We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.
General Information
Individuals