DRAFTING INFORMATION. The principal author of this revenue procedure is Xxxxxx Xxxxxxxx of the Office of Associate Chief Counsel (Procedure & Administration). For further information about this revenue procedure, contact Xxxxxxx Xxxxxx, Senior Program Analyst, LMSB Office of Pre-Filing and Technical Guidance, at (000) 000-0000 (voice)(not a toll free call),
DRAFTING INFORMATION. The principal author of this notice is Xxxx. X. Xxxxxx of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Xxxx X. Xxxxxxx on (000) 000-0000 (not a toll free call).
DRAFTING INFORMATION. This instrument was drafted by: Rxxxx Xxxxx, Esq. Cadwalader, Wxxxxxxxxx & Txxx 100 Xxxxxx Xxxx Xxx Xxxx, XX 00000
DRAFTING INFORMATION. The principal author of this revenue ruling is Xxxx Xxxxxxxxx of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling, contact Xx. Xxxxxxxxx on (000) 000-0000 (not a toll-free call).
DRAFTING INFORMATION. The principal author of this Notice is Xxxxx X. Xxxxxx of the Advance Pricing Agreement Program, Office of Associate Chief Counsel (International). For further information regarding this Notice, contact Xx. Xxxxxx or Xx. Xxxx Xxxxxx at (000) 000-0000 (not a toll-free call). ADVANCE PRICING AGREEMENT between TAXPAYER and THE INTERNAL REVENUE SERVICE ADVANCE PRICING AGREEMENT between TAXPAYER and THE INTERNAL REVENUE SERVICE THIS ADVANCE PRICING AGREEMENT ("APA") is made by and between Taxpayer and the Internal Revenue Service ("Service"), acting through the Associate Chief Counsel (International).
DRAFTING INFORMATION. The principal author of this revenue procedure is Xxxxxxx X. Xxxxxx of the Of- fice of Associate Chief Counsel (Financial Institutions & Products). For further infor- mation regarding this revenue procedure, contact Branch 4 of that office at (202) 622–3970 (not a toll-free call). 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part 1, §§ 101, 7702.) Rev. Proc. 2008–42
DRAFTING INFORMATION. The principal author of the final regulations is Xxxxxxxx Xxxxxxxx of the Office of Associate Chief Counsel (Income Tax and Accounting). However, other personnel from the Treasury Department and the IRS participated in their development. Statement of Availability of IRS Documents IRS notices and other guidance cited in this preamble are published in the Internal Revenue Bulletin (or Cumulative Bulletin) and are available from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at xxxx://xxx.xxx.xxx. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows:
DRAFTING INFORMATION. The principal author of this announce- ment is Xxxxx Xxxxxxx of the Office of the Associate Chief Counsel (Employee Ben- efits and Exempt Organizations). For fur- ther information regarding this announce- ment, contact Xxx Xxxx of the Office of Specialty Taxes on (000) 000-0000 (not a toll-free call). Release date: April 24, 2000 TIP REPORTING ALTERNATIVE COMMITMENT (For use only in the food and beverage industry) between Department of the Treasury–Internal Revenue Service and [Name of Employer] This Tip Reporting Alternative Commitment (TRAC) agreement is part of the Tip Rate Determination/Education Program that the Internal Revenue Service implemented in 1993 to promote tip reporting compliance by employees in accordance with the Internal Revenue Code of 1986. Section 6053(a) of the Code requires employees to furnish one or more written statements to their employers reporting all tips re- ceived in each calendar month. The statements must be furnished to the employer by the 10th day of the following month.
DRAFTING INFORMATION. The principal author of this announce- ment is Xxxxx Xxxxxxx of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this an- nouncement, contact Xxxxx Xxxx, MSU program administrator, Office of Spe- cialty Taxes, on (202) 376–0687 (not a toll-free call). District] or designee.
DRAFTING INFORMATION. The principal author of this revenue pro cedure is Xxxx X. X. Xxxxx of the Office of Division Counsel/Associate Chief Coun sel (Tax Exempt and Government Enti ties). For further information regarding this revenue procedure, contact Xx. Xxxxx at (202) 622–6080 (not a toll-free call). tion clause that satisfies the organizational test of § 1.501(c)(3)–1(b)(4) of the Xxxx xxxx Regulations, unless the organization is In these circumstances, a favorable ruling on § 115(1) would not be issued.
