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federal_register: E8-26424

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E8-26424 Information Reporting on Employer-Owned Life Insurance Contracts Rule This document contains final regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to how the requirements of section 6039I should be applied. These regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. 2008-11-06 2008 11 https://www.federalregister.gov/documents/2008/11/06/E8-26424/information-reporting-on-employer-owned-life-insurance-contracts https://www.govinfo.gov/content/pkg/FR-2008-11-06/pdf/E8-26424.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to... 1545-BG58

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  • 2 rows from document_number in federal_register_agencies
  • 1 row from fr_document_number in fr_regs_crossref
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