Internal Revenue Cumulative Bulletin

agreement allocation amended amounts paid appeals office applicable Area Director assets Associate Chief Counsel benefit accrual calendar capital cash balance plan corporation County deletions described determination letter effective date efit electing trust eligible Employee Plans entity EP or EO Example Exempt and Government federal filed final regulations Form gible gross income income tax intangible asset interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issue letter ruling request liability ment national office option paragraph participant participant's partnership payer payment card period prior Proc proposed regulations purposes pursuant qualified tuition rate of benefit refund related expenses respect retroactive revenue procedure revenue ruling ruling or determination sale or exchange SIMPLE IRA spouse statement submitted tax return tax treaty taxable taxpayer TEAM technical advice termination tion transaction treated tuition and related user fee