2026年1月5日 · Rev. Proc. 2026-6 provides the exclusive procedure for a State to make an election to be a “covered state” prior to identifying scholarship granting organizations (SGOs) in …

Rev. Proc. 2025-26 SECTION 1. PURPOSE This revenue procedure provides indexing adjustments for the applicable dollar amounts under § 4980H(c)(1) and (b)(1) of the Internal Revenue Code. …

Rev. Proc. 2026-4 - Determination letters and letter rulings (tax-exempt and government entities, employee plans) Rev. Proc. 2026-5 - Determination letters (exempt organizations) Internal …

This revenue procedure also contains procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and …

SECTION 1. PURPOSE This revenue procedure modifies certain sections of Rev. Proc. 2024-40, 2024-45 I.R.B. 1100, to reflect the amendments to the Internal Revenue Code (Code) by Public …

The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief …

SECTION 1. PURPOSE This revenue procedure provides the 2026 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and …

The IRS’s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.

4 日前 · What it covers Rev. Proc. 2026‑10 supplements the general ruling procedures and focuses specifically on PLR requests for retroactive QEF elections under section 1295 (b) and …

6 日前 · " [Rev. Proc. 2026-4] outlines user fees for IRS opinion and determination letters and VCP fees, among others. The new fees are effective as of January 1, 2026.

Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.601: Rules and regulations. (Also Part I, § 25F.) Rev. Proc. 2026-6

section 4 of Rev. Proc. 2014-37, 2014-2 C.B. 363, and in guidance issued by the Department of Health and Human Services (HHS). For 2025 and a number of years prior to 2025, the rate of …

2025年7月28日 · The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the …

May 12, 2025. (3) The procedures in section 7.03 of Rev. Proc. 2025-23, as modified by this revenue procedure, provide an automatic change in method of accounting for foreign research …