Internal Revenue Cumulative Bulletin, Volum 1

accounting method actuarial present value additional information administrative agreement allocation amended amount paid annuity appeals area director appeals office applicable assets Associate Chief Counsel Associate office calendar capital change in accounting contributions copy corporation costs December 31 deduction deletions depreciation described determination letter discount distribution election Employee Plans enrolled actuary Enrolled Agent entity EP or EO example Exempt and Government Federal filed final regulations form of benefit income tax income tax return Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issue letter ruling request ment method of accounting optional forms paragraph participant payment period pre-submission conference Proc proposed regulations purposes pursuant QJSA qualified offer respect retroactive revenue procedure revenue ruling Roth IRA ruling or determination statement submitted taxable taxpayer TEAM Technical tion transaction Treas treated trust user fee