Information Reporting Program Advisory Committee; Renewal of Charter
The Charter for the Information Reporting Program Advisory Committee will renew for a two-year period beginning November 4, 2005.
Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction
This document corrects the notice of proposed rulemaking (REG- 106030-98) that was published in the Federal Register on Monday, September 19, 2005 (70 FR 54859) under section 863(d) governing the source of income from certain space and ocean activities.
Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
The Charter for the Internal Revenue Service Advisory Council (IRSAC) will renew for a two-year period beginning November 4, 2005.
Advisory Committee to the Internal Revenue Service; Meeting
The Information Reporting Program Advisory Committee (IRPAC) will hold a public meeting on Thursday, October 27, 2005.
Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction
This document contains a correction to final regulations that were published in the Federal Register on Monday, August 29, 2005 (70 FR 50967) regarding the amount includible in a distributee's income when life insurance contracts are distributed by a qualified retirement plan and regarding the treatment of property sold by a qualified retirement plan to a plan participant or beneficiary for less than fair market value.
Application of Section 409A to Nonqualified Deferred Compensation Plans
This document contains proposed regulations regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service recipients for whom the service providers provide services. This document also provides a notice of public hearing on these proposed regulations.