Table of Contents

• REG-160871-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • 1. Application of Section 6501(c)(10).
    • 2. One-Year Period Under Section 6501(c)(10).
    • a. Disclosures by taxpayers of required information.
    • b. Disclosures by material advisors.
    • 3. Taxes that can be Assessed under Section 6501(c)(10).
    • 4. Examples.
    • Proposed Effective/Applicability Date
    • Effect on Other Documents
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 301 — PROCEDURE AND ADMINISTRATION
  • Drafting Information
• REG-155929-06
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Three Types of Supporting Organizations
    • Qualification Requirements for Type III Supporting Organizations Prior to Enactment of the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780 (2006)) (PPA)
    • Responsiveness Test
    • Integral Part Test
    • PPA Changes to Qualification Requirements for Type III Supporting Organizations
    • Notice 2006-109
    • Advanced Notice of Proposed Rulemaking (ANPRM)
    • Explanation of Provisions
    • Summary of Proposed Criteria to Qualify as a Type III Supporting Organization
    • Requirement to Notify Supported Organizations
    • Responsiveness Test
    • Integral Part Test — Functionally Integrated Type III Supporting Organizations
    • Integral Part Test-Non-Functionally Integrated Type III Supporting Organizations
    • Distribution Requirement
    • Attentiveness Requirement
    • Consequences of Failure to Meet Requirements
    • Transition and Other Relief Provisions
    • Responsiveness Test
    • Integral Part Test
    • Regulations under Section 4943
    • Reliance on Prior Guidance
    • Effective Date
    • Special Analyses
    • Request for Comments
  • Proposed Amendments to the Regulations
    • Part 1—Income Taxes
    • Part 53—FOUNDATION AND SIMILAR EXCISE TAXES
  • Drafting Information
• REG-135005-07
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement of Disciplinary Sanctions From the Office of Professional Responsibility