irs notice 2015-76

Notice 2015-76 SECTION 1 PURPOSE The Treasury Department and the Internal Revenue Service (IRS) are considering exercising their authority under § 4261(e)(3)(C) of the Internal Revenue Code (Code) to prescribe rules to exclude from the tax imposed by § 4261(a) certain amounts attributable to mileage awards (sometimes referred to

INCOME TAX Notice 2015–73 page 660 The Treasury and IRS released Notice 2015–47 2015–30 I R B 76 a Listing Notice that applies to a type of structured financial transaction in which a taxpayer attempts to defer and treat ordinary income and short-term capital gain (earned un-der a contract denominated as an option contract that refer-

On June 30 2014 the IRS announced in News Release IR 2014-76 that it would deactivate ITINs that had not been used on a tax return in five consecutive years 

This notice contains the 2015 Cumulative List of Changes in Plan Qualification Requirements (2015 Cumulative List) described in section 4 of Rev Proc 2007-

31 déc 2014 · This notice invites public comments on issues that should be addressed in guidance relating to § 4261(e)(3) SECTION 2 BACKGROUND Section 4261 

The anti-abuse rule provided in §1 871-15(o) will apply during the phase-in years described in this notice As a result a transaction that would not otherwise 

2 fév 2015 · This notice explains liability for and reporting of Federal Insur- ance Contributions Act (FICA) tax Federal Unemployment Tax Act (FUTA) tax 

This notice provides new rules for determining the amount of income tax employers must withhold under section 3402 of the Internal Revenue Code (Code) from wages paid for services performed by nonresident alien employees within the United States This notice also provides new rules for use by nonresident alien employees in

76 but continues to treat certain basket options as listed transactions that must be disclosed by participants and material advisors Notice 2015-74 revokes 

Notice 2016-76 I PURPOSE This notice provides taxpayers with guidance for complying with final and temporary regulations under sections 871(m) 1441 1461 and 1473 of the Internal Revenue Code (the Code) (collectively referred to as the section 871(m) regulations) in 2017 and 2018 and explains how the Internal Revenue Service (IRS) intends to

2 déc 2016 · These new requirements impose gross basis and withholding tax on QDDs where the 2015 Temporary regulations and the changes announced on July 1 

Notice 2015-47 2015-30 I R B 76 identified the basket option contract and substantially similar transactions as listed transactions for purposes of 

855) provided that for reporting of 2015 offers and coverage the IRS would not impose penalties under sections 6721 and 6722 on reporting entities that could