Internal Revenue Service March 27, 2024 – Federal Register Recent Federal Regulation Documents

Results 1 - 2 of 2

Proposed Collection; Comment Request for Forms 5498-QA and 1099-QA

Document Number: 2024-06440

Type: Notice

Date: 2024-03-27

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

The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 5498-QA, ABLE Account Contribution Information, and Form 1099-QA, Distributions from ABLE Accounts.

https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06440.html

Requirements for Type I and Type III Supporting Organizations; Correction

Document Number: 2024-06485

Type: Rule

Date: 2024-03-27

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

This document corrects the correction to Treasury Decision 9981, published in the Federal Register on November 20, 2023. Treasury Decision 9981 issued final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.

https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06485.html