Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Regulations:
26 CFR 1.408A–4, amended; 1.408–4T, removed; converting an IRA annuity to a Roth IRA (TD 9418) 38, 713 Qualified retirement plans, qualification, plan sponsorship (RR
- 34, 403 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (REG–142040–07) 34, 451 Stocks, information reporting requirements for statutory stock
options (REG–103146–08) 37, 701 Tax return preparer penalties under sections 6694 and 6695
(REG–129243–07) 27, 32 Transition relief, funding, expanding availability (Notice 73) 38,
717 Trusts, qualification, Puerto Rico (RR 40) 30, 166
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