Notice 2016-66—Respondents by Size
Receipts Firms (%) Filings (%) Under 5M 74.45 70.87 5M to 10M 7.17 7.56 10M to 15M 4.36 4.76 15M to 20M 2.49 2.80 20M to 25M 1.87 2.24 Over 25M 9.66 11.76 Total 100 100
Document Information
- Effective Date:
- 1/14/2025
- Published:
- 01/14/2025
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Final rule.
- Document Number:
- 2025-00393
- Dates:
- Effective date: These regulations are effective on January 14, 2025.
- Pages:
- 3534-3563 (30 pages)
- Docket Numbers:
- TD 10029
- RINs:
- 1545-BQ44: Captive Insurance Transactions as Listed Transactions or Transactions of Interest
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BQ44/captive-insurance-transactions-as-listed-transactions-or-transactions-of-interest
- Topics:
- Income taxes, Reporting and recordkeeping requirements
- PDF File:
- 2025-00393.pdf
- Supporting Documents:
- » Public Hearing Agenda (REG-109309-22)
- CFR: (1)
- 26 CFR 1