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Revenue Procedure 2003-13 - Deemed IRAs; Section 602 of EGTRRA This procedure describes the applicat

Revenue Procedure 2003-13 - Deemed IRAs; Section 602 of EGTRRA This procedure describes the applicat-2025

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The document outlines the requirements for organizations seeking tax-exempt status under § 501(c)(3) of the Internal Revenue Code, specifically focusing on the distribution of assets upon dissolution as per § 115(1). It emphasizes that an organization's articles of organization must limit asset distribution to certain entities to qualify for tax exemption. Additionally, it provides guidance for amending qualified plans to include deemed IRAs under § 408(q) and establishes a safe harbor for Indian tribes regarding the taxation of gaming revenue trusts.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is the exception to the 60-day rollover?

You may also owe the 10% early distribution penalty if youre under age 59. However, the IRS can waive the 60-day rule if two conditions are met: You suffer a casualty, disaster or other event thats beyond your reasonable control. It would be unfair for the IRS not to waive the 60-day rule.

What is the IRS revenue procedure 2003 16?

Proc. 2003-16, 2003-4 I.R.B. 359, establishes a letter-ruling procedure for taxpayers to apply to the Internal Revenue Service (IRS) for a waiver of the 60-day rollover requirement, under 402(c)(3)(B) or 408(d)(3)(I). Section 3.03 of Rev.

What is the revenue procedure that provides instructions on requesting a letter ruling where can it be found?

The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year; see Revenue Procedure 2025-1. Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2025-1, section 7.

How do I prove a rollover to the IRS?

These procedures are generally sufficient: employee certification of the source of the funds. verification of the payment source (on the incoming rollover check or wire transfer) as the participants IRA or former plan.

When a revenue ruling conflicts with a revenue procedure which of the two tax authorities has precedence?

The most recently established. This answer is correct. When there are conflicting sources of tax law within the same tier of the hierarchy (as is the case with revenue rulings and procedures), the most recent rule/law takes precedence.

What is the IRS revenue procedure 2007 16?

Rev. Proc. 2007-16 was extended to allow taxpayers to file Form 3115 with an original Federal return for the tax year in which depreciable property was disposed of by a tax-payer who claimed less than the depreciation allowable.

What is the IRS revenue procedure 2003 9?

Revenue Procedure 2003-9 and IRC Section 6050W expand the IRS authority provided under Revenue Procedure 97-31, to allow the on-line matching of taxpayer identifying information as provided by payers of income reported on Forms 1099 B, DIV, INT, K, MISC, OID, G and PATR.

What is revenue procedure 2005 16?

2005-16, which previously described the IRS procedures for issuing opinion and advisory letters on the acceptability of the form of preapproved plans. In Rev. Proc. 2007-44, the IRS described a system of cyclical remedial amendment periods for determination letters for qualified pension and profit-sharing plans.

Revenue Procedure 2003-13 - Deemed IRAs; Section 602 of EGTRRA This procedure describes the applicat-2025

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