Listing of Published Guidance (January - April 2009) | |
Treasury Regulations Issued guidance regarding the Service's position with respect to how the Internal Revenue Code is to be interpreted. The provided materials relate specifically to retirement plans. Revenue Rulings A revenue ruling is an official interpretation by the Service of the Internal Revenue Code, related statutes, tax treaties, and regulations. It is the conclusion of the Service on how the law is applied to a specific set of facts. The provided materials relate specifically to retirement plans. Revenue Procedures A revenue procedure is an official statement of a procedure that affects the rights of duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties, and regulations that should be a matter of public knowledge. The provided materials relate specifically to retirement plans. Notices A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. The provided materials relate specifically to retirement plans. Announcements An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation or to notify taxpayers of approaching filing deadlines. The provided materials relate specifically to retirement plans. |
Page Last Reviewed or Updated: May 04, 2009