26 U.S. Code § 4979 - Tax on certain excess contributions
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Required Distributions : 2008-05-16
- Investment in Contract : 2008-05-16
- Distributions : 2008-05-16
- Tax on Certain Excess Contributions : 2008-05-16
- Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities : 2008-05-16
- Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) : 2006-10-06
- Tax on Certain Excess Contributions : 2006-10-06
- Trade or Business (Deductible v. Not Deductible) : 2006-10-06
- Excess Contributions : 2006-10-06
- Stock Bonus and Profit-Sharing Trusts : 2004-01-23
- Limitation for Defined Contribution Plans : 2004-01-23
- Tax on Certain Excess Contributions : 2004-01-23
- Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) : 2004-01-23
- Excess Contributions : 2004-01-23
- Individual Retirement Accounts : 2001-07-13
- Tax on Certain Excess Contributions : 2001-07-13
- Tax on Certain Excess Contributions : 2001-05-25
- Backup Withholding : 2001-05-25