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federal_register: 2012-31046

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
2012-31046 Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated Proposed Rule This document withdraws portions of the notice of proposed rulemaking published on September 24, 2009, relating to the payout requirements for Type III supporting organizations that are not functionally integrated. The withdrawal affects Type III supporting organizations that are not functionally integrated. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. Those regulations reflect changes to the law made by the Pension Protection Act of 2006 and will affect Type III supporting organizations and their supported organizations. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. 2012-12-28 2012 12 https://www.federalregister.gov/documents/2012/12/28/2012-31046/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated https://www.govinfo.gov/content/pkg/FR-2012-12-28/pdf/2012-31046.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws portions of the notice of proposed rulemaking published on September 24, 2009, relating to the payout requirements for Type III supporting organizations that are not functionally integrated. The withdrawal affects Type III...

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