Agency: Internal Revenue Service
Advanced Search
[FR Doc 01-31819] 1. Allocation of Loss With Respect to Stock and Other Personal Property
This document contains final Tax Regulations which remove temporary regulations relating to the allocation of loss recognized on the disposition of stock and other personal property. The loss allocation regulations primarily will affect taxpayers that claim the foreign tax credit and that incur losses with respect to personal property and are
Published: 2001-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31528] 2. New Markets Tax Credit
This document contains temporary regulations that provide guidance for taxpayers claiming the new markets tax credit under section 45D. A taxpayer making a qualified equity investment in a qualified community development entity that has received a new markets tax credit allocation may claim a 5percent tax credit with respect to the qualified
Published: 2001-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31007] 3. Credit for Increasing Research Activities
This document contains proposed regulations relating to the computation of the research credit under section 41(c) and the definition of qualified research under section 41(d). In addition, this document contains proposed regulations describing when computer software that is developed by (or for the benefit of) a taxpayer primarily for the
Published: 2001-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31529] 4. New Markets Tax Credit
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the new markets tax credit. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Published: 2001-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31651] 5. Proposed Collection; Comment Request for Regulation Project
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413(44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31652] 6. Special Enrollment Examination Advisory Committee; Notice of Meeting
Notice is given of a meeting of the Special Enrollment Examination Advisory Committee.
Published: 2001-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31530] 7. Proposed Collection; Comment Request for Form 1099-Q
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31531] 8. Proposed Collection; Comment Request for Form 8878
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31158] 9. Proposed Collection; Comment Request for Form 1065-B and Schedule K-1
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31159] 10. Proposed Collection; Comment Request for Revenue Procedure 2001- 56
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31006] 11. Amendment, Check the Box Regulations
This document contains final regulations relating to elective changes in entity classification under section 7701 of the Internal Revenue Code. The regulations apply to subsidiary corporations that elect to change their classification for Federal tax purposes from a corporation to either a partnership or disregarded entity.
Published: 2001-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-31008] 12. Proposed Collection; Comment Request for Form 8879
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30934] 13. Payment by Credit Card and Debit Card
This document contains final regulations authorizing the Commissioner to accept payment of internal revenue taxes by credit card or debit card and limit the use and disclosure of information relating to payment of taxes by credit card and debit card. Additionally, the final regulations provide that payments of tax by check or money order should be
Published: 2001-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc C1-26566] 14. Catch-Up Contributions for Individuals Age 50 and Over
Correction
In proposed rule document 0126566 beginning on page 53555 in the issue of Tuesday, October 23, 2001, make the following correction: Sec. 1.414 (v)1 [Corrected]
On page 53562, in the second column, in Sec. 1.414(v)1 (g)(1), in the fourth line, ``includable'' should read, ``includible''.
On the same page, in
Published: 2001-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30619] 15. Disclosure of Returns and Return Information by Other Agencies
This temporary regulation relates to the disclosure of returns and return information by Federal, state and local agencies other than the IRS. The temporary regulation permits the IRS to authorize agencies with access to returns and return information under section 6103 of the Internal Revenue Code (Code) to redisclose returns and return
Published: 2001-12-13 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30831] 16. Withdrawal of Proposed Regulations Relating to Certain Corporate
This document contains a correction to notice of proposed rulemaking (REG10618698) which was published in the Federal Register on Thursday, November 15, 2001 (66 FR 57400). This regulation relates to the withdrawal of proposed regulations relating to certain corporate reorganizations involving disregarded entities.
Published: 2001-12-13 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30620] 17. Disclosure of Returns and Return Information by Other Agencies
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation to enable the Commissioner to authorize Federal, state and local agencies with access to returns and return information under section 6103 of the Internal Revenue Code to redisclose such returns and return information, with the
Published: 2001-12-13 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30622] 18. Proposed Collection; Comment Request for Form W-7.
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30621] 19. Effect of the Family and Medical Leave Act on the Operation of Cafeteria
This document contains corrections to final regulations that were published in the Federal Register on October 17, 2001 (66 FR 52675). These regulations relate to cafeteria plans that reflect changes made by the Family and Medical Leave Act of 1993 (Act).
Published: 2001-12-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc C1-24517] 20. Unified Partnership Audit Procedures
Correction
In rule document 0124517 beginning on page 50541 in the issue of Thursday, October 4, 2001, make the following correction:
Sec. 602.101 [Corrected]
On page 50564, in the first column, in the table in paragraph (b),
the stars between the entries ``301.6231(c)1'' and ``301.6231(c)2'' are removed.
[FR Doc.
Published: 2001-12-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30466] 21. Proposed Collection; Comment Request for Revenue Procedure 98-55
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-10 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30378] 22. Proposed Collection; Comment Request for Regulation Project
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2001-12-07 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30379] 23. Open Meeting of the New York Metro Citizen Advocacy Panel
An open meeting of the New York Metro Citizen Advocacy Panel will be held in Brooklyn, New York.
Published: 2001-12-07 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-30030] 24. Constructive Transfers and Transfers of Property to a Third Party on Behalf
This document provides notice of cancellation of a public hearing on proposed regulations relating to the tax treatment of certain redemptions, during marriage or incident to divorce, of stock owned by a spouse or former spouse.
Published: 2001-12-05 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 01-29645] 25. Electronic Tax Administration Advisory Committee (ETAAC); Meeting
In 1998 the IRS established the Electronic Tax Administration Advisory Committee (ETAAC). The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and
Published: 2001-11-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Years: 2000200120022003200420052006200720082009