Abbreviations›Notice 2009-95, 2009-52 I.R.B. 968
EXCISE TAX—Cont.
Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Payout requirements for Type III supporting organizations that
are not functionally integrated (REG–155929–06) 47, 665 Proposed Regulations:
26 CFR 1.509(a)–4, amended; 53.4943–11, amended; payout requirements for Type III supporting organizations that are not functionally integrated (REG–155929–06) 47, 665 26 CFR 54.9802–3, added; interim final rules for section 101 through 103 of the genetic information nondiscrimination act (REG-123829–08) 48, 719 26 CFR 301.7701–2, amended; disregarded entities and excise taxes (REG–116614–08) 42, 535 Regulations:
26 CFR 1.411(d)–(3), amended; 54.4980F–1, amended; notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual (TD 9472), 51, 850 26 CFR 54.4980B–0, –2, amended; 54.4980D–1, added; 54.4980E–1, added; 54.4980G–1, –3, –4, amended; 54.4980G–6, –7, added; 54.6011–2, added; 54.6061–1, added; 54.6071–1, added; 54.6091–1, added; 54.6151–1, added; employer comparable contributions to Health Savings Accounts under section 4980G and requirement of return for filing of the excise tax under section 4980B, 4980D, 4980E, or 4980G (TD 9457) 41, 482 26 CFR 54.9801–1, –2, amended; 54.9802–1, amended; 54.9831–1, amended; 54.9802–3T, added; interim final rules for section 101 through 103 of the Genetic Information Nondiscrimination Act (TD 9464) 48, 692 26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (TD 9473) 52, 945 26 CFR 301.7701–2, amended; 301.7701–2T, added; disregarded entities and excise taxes (TD 9462) 42, 504
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