Internal Revenue Service December 27, 2005 – Federal Register Recent Federal Regulation Documents

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Application of Section 409A to Nonqualified Deferred Compensation Plans

Document Number: C5-19379

Type: Proposed Rule

Date: 2005-12-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

https://regulations.justia.com/regulations/fedreg/2005/12/27/C5-19379.html

Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction

Document Number: 05-24482

Type: Proposed Rule

Date: 2005-12-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, December 21, 2005 (70 FR 75762). These regulations provide guidance on the normalization requirements applicable to public utilities that benefit (or have benefited) from accelerated depreciation methods or from the investment tax credit permitted under pre-1991 law.

https://regulations.justia.com/regulations/fedreg/2005/12/27/05-24482.html