Additionally, this document provides notice of proposed modifications to Rev. 93––43 relating to the issuance of interests in partnership profits to service providers.
This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition period for certain plans.
The Bulletin is divided into four parts as follows: To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts.
Also included in this part are Bank Secrecy Act Administrative Rulings.
Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling.In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents.Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.