ESTATE TAX
Internal Revenue Bulletin 2003-9 · 2026-10-03 edition · updated 2026-10-04 · United States
vice (Ann 5) 5, 397 Regulations:
26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415
vice (Ann 5) 5, 397 Proposed Regulations:
26 CFR 1.401(a)(4)–3, –9, revised; 1.411(b)–2, revised; reductions of accruals and allocations because of the attainment of any age; application of nondiscrimination crosstesting rules to cash balance plans (REG–209500–86, REG–164464– 02) 2, 262 ; correction (Ann 6) 6, 450 Qualified retirement plans:
Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Levy restrictions during installment
agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser
vice (Ann 5) 5, 397 Regulations:
26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415
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