U.S. Tax Law: Internal Revenue Code
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Internal Revenue Code

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USC Title 26 enacted through 2008

§ 7528. Internal Revenue Service user fees

 
(a)
General rule
 
The Secretary shall establish a program requiring the payment of user fees for -
 
(1)
requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
 
(2)
other similar requests.
 
(b)
Program criteria
 
(1)
In general
 
The fees charged under the program required by subsection (a) -
 
(A)
shall vary according to categories (or subcategories) established by the Secretary,
 
(B)
shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
 
(C)
shall be payable in advance.
 
(2)
Exemptions, etc.
 
(A)
In general
 
The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
 
(B)
Exemption for certain requests regarding pension plans
 
The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request -
 
(i)
made after the later of -
 
(I)
the fifth plan year the pension benefit plan is in existence, or
 
(II)
the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
 
(ii)
made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
 
(C)
Definitions and special rules
 
For purposes of subparagraph (B) -
 
(i)
Pension benefit plan
 
The term "pension benefit plan" means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
 
(ii)
Eligible employer
 
The term "eligible employer" means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph.
 
(iii)
Determination of average fees charged
 
For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.
 
(3)
Average fee requirement
 
The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table:
  
Average
Category
Employee plan ruling and opinion
Exempt organization ruling
Employee plan determination
Exempt organization determination
Chief counsel ruling








Tax Code (Internal Revenue Code) Section Index


U.S. GAAP by Codification Topic
 
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold


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Accounting Topics
Tax Code (Internal Revenue Code) Section Index




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