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Directory Results for Revenue Operational Manual SDCA to Revenue Procedure 1997-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations)

Revenue Operational Manual SDCA - Revenue Operational Manual: SDCA
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Revenue Procedure 1996 - 10 - Ination returns, organizations not ... - Revenue Procedure 1996 - 12 - Life insurance partnerships.
Revenue Procedure 1996 - 21 - Making the single-entity election. - Revenue Procedure 1996 - 28 - Per diem ... - Uncle Fed's Tax *Board
Revenue Procedure 1996 - 33 - Section 911(d)(4) waiver Rev. Proc ... - Revenue Procedure 1996 - 43 - Section 355 No Rule.
Revenue Procedure 1996 - 51 - Low-income housing tax credit. - Revenue Procedure 1996 - 52 - Application procedures for becoming ...
Revenue Procedure 1996-1 - Letter rulings, determination letters, and ination letters. Issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel - Revenue Procedure 1996-15 - Advance valuation of art.. Donors of art appraised at $50,000 or more and executors or administrators of estates including art appraised at $50,000 or more may request that the Service issue a statement of value
Revenue Procedure 1996-18 - Magnetic tape reporting; s 940, 941, and 945.. This procedure provides requirements under which a reporting agent can furnish information required by the following forms by magnetic tape: Form 940, Employer's - Revenue Procedure 1996-2 - Technical advice to the district directors and chiefs, appeals offices. From the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel
Revenue Procedure 1996-22 - Areas in which advance rulings will not be issued (Associate Chief Counsel (Domestic).. The No-Rule provision with respect to "Combining Transactions" presently in section 5.15 of Rev. Proc. 96-3, - Revenue Procedure 1996-24A - General Rules and Specifications for Private Printing of W-2, W-3. General Rules and Specifications for Private Printing of Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax
Revenue Procedure 1996-25 - Automobile owners and lessees.. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during - Revenue Procedure 1996-3 - Areas in which advance rulings will not be issued;. Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those
Revenue Procedure 1996-34 - Service will not rule on state plan enabling payment for the cost of a post secondary education. This procedure provides that the Service will not rule on the results of a state-created plan or arrangement that - Revenue Procedure 1996-35 - Magnetic/Electronic Media Filing Program; 1040NR.. Form 1040NR. Participants in the 1996 Magnetic/Electronic Media Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their
Revenue Procedure 1996-36 - Electronic filing; magnetic media; 1996 specifications.. Specifications are set forth for the magnetic or electronic filing of 1996 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the Service - Revenue Procedure 1996-37 - Qualified mortgage bonds
Revenue Procedure 1996-39 - Section 355 No Rule.. This procedure amplifies the &quot - Revenue Procedure 1996-4 - Rulings and determination letters
Revenue Procedure 1996-41 - Tax-exempt bonds; arbitrage.. If an issuer of state or local bonds used the proceeds of those bonds to pay more than fair market value for nonpurpose investments deposited into an advance refunding escrow, - Revenue Procedure 1996-42 - Requirements for reproducing paper substitutes for s 1096 1098 1099 series 5498 and W-2G For furnishing substitute statements to form recipients Rev Proc 89-42 superseded
Revenue Procedure 1996-42 - Requirements for reproducing paper substitutes for s 1096, 1098, 1099 series, 5498, and W-2G. For furnishing substitute statements to form recipients. Rev. Proc. 89-42 superseded. - Revenue Procedure 1996-44 - Insurance companies
Revenue Procedure 1996-45 - Insurance companies; discounting estimated salvage recoverable.. Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1996 accident year. These - Revenue Procedure 1996-46 - Low-income Housing Tax Credit.. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1996.
Revenue Procedure 1996-48 - Substitute printed, computer-prepared, and computer generated tax s and schedules.. Requirements are set forth for privately designed and printed federal tax return forms and the conditions under which the - Revenue Procedure 1996-49 - Retirement plans; section 414(u); model amendments.. This procedure describes how certain plan sponsors may adopt model amendments to amend their plans to comply with the requirements of the Unied Services
Revenue Procedure 1996-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) - Revenue Procedure 1996-50 - Tax-sheltered annuities; correction program; extension.. The TVC program, whereby certain plans within the meaning of section 403(b) of the Code may voluntarily correct certain operational defects in section
Revenue Procedure 1996-53 - Section 482.-AllocationsBetween Related Parties. This procedure ins taxpayers how to secure an advance pricing agreement covering transfer pricing methodologies for international transactions from the Office - Revenue Procedure 1996-54 - Sample paragraphs to satisfy ...
Revenue Procedure 1996-56 - Section 457 "No Rule" revenue procedure.. This procedure provides that the Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations) will not issue advance ruling letters on the tax - Revenue Procedure 1996-57 - Automatic extensions for s W-2.. With the Social Security Administration and to furnish Forms W-2 to employees will be granted to "Qualified Employers. "
Revenue Procedure 1996-59 - 1997 Cost-of-living adjustments.. The Service provides 1997 cost-of-living adjustment factors and their applications to the tax rate tables for individuals and for estates and trusts, the standard deduction - Revenue Procedure 1996-62 - 1997 On-line filing program; 1040.. Participants in the 1997 On-Line Filing Program for the Form 1040 series are informed of their obligations to the Service, taxpayers, and other participants.
Revenue Procedure 1996-64 - Per diem allowances.. This procedure provides optional rules for deeming substantiated the amount for certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals - Revenue Procedure 1996-7 - Subject matters under the jurisdiction of the Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) in which the
Revenue Procedure 1996-8 - User fees for employee plans and exempt organizations.. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on - Revenue Procedure 1996-8A - User fees.. Corrections are made to Rev. Proc. 96-8 1996-1 I.R.B. 187, concerning user fees.
Revenue Procedure 1997 - 10 - Change in computing depreciation ... - Revenue Procedure 1997 - 15 - Tax -exempt ... - Uncle Fed's Tax *Board
Revenue Procedure 1997 - 16 - Domestic asset/liability and ... - Revenue Procedure 1997 - 17 - Mortgage revenue bonds mortgage ...
Revenue Procedure 1997 - 23 - Service will not rule on trusts that ... - Revenue Procedure 1997 - 40 - Late S corporation elections.
Revenue Procedure 1997 - 41 - Plan amendments discretionary ... - Revenue Procedure 1997 - 43 - Consent to ... - Uncle Fed's Tax *Board
Revenue Procedure 1997 - 49 - Requests to report intercompany ... - Revenue Procedure 1997 - 52 - Charitable ... - Uncle Fed's Tax *Board
Revenue Procedure 1997 - 9 - Cash or deferred arrangements ... - Revenue procedure 1997 13
Revenue Procedure 1997-1 - Letter rulings, determination letters, and ination letters. Issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel - Revenue Procedure 1997-11 - Photocopy fee increase.. Effective May 1, 1997, the fee for a copy of a tax return or other related document will increase from $14 to $23. The next revision of 4506 will reflect the $23 charge. Rev. Procs.
Revenue Procedure 1997-18 - Bank seeking to change its accounting method for bad debts from the section 585. This procedure provides guidance for any bank seeking to change its accounting method for bad debts from the section 585 reserve - Revenue Procedure 1997-19 - Timely filing or payment; private delivery services.. Criteria and application procedures are provided for designation of private delivery services under section 7502(f) of the Code.
Revenue Procedure 1997-2 - Technical advice to the district directors and chiefs appeals offices. Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation). - Revenue Procedure 1997-21 - Pilot pre-submission conference procedure.. This procedure provides the rules for a new pilot program under which pre-submission conferences may be held in the national office for matters that a district director
Revenue Procedure 1997-24 - Rules for Filing and Specifications for the Private Printing of Substitute s W-2 and W-3. General Rules for Filing and Specifications for the Private Printing of Substitute Forms W-2 and W-3 - Revenue Procedure 1997-26 - Qualified mortgage bonds
Revenue Procedure 1997-28 - Tax s and instructions.. General procedures are provided to inform those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their - Revenue Procedure 1997-3 - Areas in which advance rulings will not be issued
Revenue Procedure 1997-32A - Reproduction of s: Forms 1096, 1098, 1099 series, 5498, and W-2G.. This addendum to Rev. Proc. 97-32, 1997-27 I.R.B. 9, allows for the location of the policyholder's name and address, and the location of the - Revenue Procedure 1997-34 - Electronic filing magnetic media; 1997 specifications.. Specifications are set forth for the magnetic or electronic filing of 1997 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the IRS using
Revenue Procedure 1997-37 - Methods of accounting - Revenue Procedure 1997-4 - Rulings and determination letters
Revenue Procedure 1997-44 - Last-in, first-out inventories, automobile dealers.. Relief is provided for automobile dealers that violate the LIFO inventory requirement of section 472 of the Code by providing, for credit purposes, an income - Revenue Procedure 1997-45 - Optional rules which employees of a federal government agency who is reimbursed. For ordinary and necessary business expenses relating to travel, entertainment, gifts, or listed property (such as an employee's
Revenue Procedure 1997-46 - Rural airports.. This procedure contains a list of "rural airports," as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides - Revenue Procedure 1997-47 - Requirements of the 941 Electronic Filing (ELF) Program. This procedure sets forth the requirements of the Form 941 Electronic Filing (ELF) Program under which a taxpayer that is a Reporting Agent may
Revenue Procedure 1997-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) - Revenue Procedure 1997-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations)