Treasury regulations Final and proposed IRS positions on the interpretation of Internal Revenue Code sections specific to retirement plans. Revenue Rulings The IRS's interpretation of how the law is applied to a specific set of facts specific to retirement plans. Revenue procedures The IRS’s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans. Retirement plans - Notices A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans. Announcements Public pronouncements that have only immediate or short-term value specific to retirement plans.
