Agency: Internal Revenue Service
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[FR Doc 02-32927] 1. Establishing Defenses to the Imposition of the Accuracy-Related Penalty
This document contains proposed regulations that limit the
defenses available to the imposition of the accuracyrelated penalty when
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taxpayers fail to disclose reportable transactions or fail to disclose
that they have taken a position on a return based upon a regulation
being invalid. By limiting a taxpayer's ability to use an
Published: 2002-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32893] 2. Tax Shelter Disclosure Statement and Requirement to Maintain List of
This document contains a notice of public hearing on proposed regulations relating to the modification of tax shelters under sections 6011, 6111, and 6112.
Published: 2002-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32616] 3. 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: 2002-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32453] 4. Education Tax Credit
This document contains final regulations relating to the Hope Scholarship Credit and the Lifetime Learning Credit under section 25A of the Internal Revenue Code. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997. These regulations provide guidance to individuals who may claim the Hope Scholarship Credit or
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32331] 5. Redemptions Taxable as Dividends; Correction
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG15031301) which was published in the Federal Register on Friday,October 18, 2002 (67 FR 64331). This regulation provides guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32454] 6. Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 2 Taxpayer Advocacy Panel will be conducted (via teleconference).
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32455] 7. Open meeting of the Small Business/Self-Employed Payroll Tax Issue Committee
An open meeting of the Small Business/Self-Employed Payroll Tax Issue Committee for the Taxpayer Advocacy Panel will be conducted.
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32281] 8. Exclusion of Gain From Sale or Exchange of a Principal Residence
This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998.
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32280] 9. Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal
This document contains temporary regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence in the case of a taxpayer who has not owned and used the property as the taxpayer's principal residence for two of the preceding five years or who has excluded gain from the sale or exchange of a principal
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32149] 10. Election To Treat Trust as Part of an Estate
This document contains final regulations under section 645 relating to an election for certain revocable trusts to be treated and taxed as part of an estate. The final regulations provide the procedures and requirements for making the election, rules regarding the tax treatment of the trust and the estate while the election is in effect, and rules
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32279] 11. Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reduced maximum exclusion available to certain taxpayers who sell or exchange their principal residence but who have not owned and used the property as their principal residence for two years of the preceding five
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32155] 12. Proposed Collection; Comment Request for Form 8883
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
[[Page 78271]]
and/or continuing information collections, as required by the Paperwork
Reduction Act of 1995, Public Law 10413 (44 U.S.C.
Published: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32156] 13. Proposed Collection; Comment Request for Form 8569
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: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32152] 14. Section 6038--Returns Required With Respect to Controlled Foreign
This document contains final and temporary regulations
relating to controlled foreign partnerships. This document requires
that the United States partner must follow the filing requirements that are specified in the
[[Page 78175]]
instructions for Form 8865. The text of the temporary regulation also
serves as the text of the proposed regulation set
Published: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32151] 15. Section 6038--Returns Required With Respect to Controlled Foreign
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation relating to controlled foreign partnerships. That document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865. The text of that regulation also serves as
Published: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32153] 16. 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: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32154] 17. Proposed Collection; Comment Request for Form 8887
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: 2002-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31988] 18. Agent for Consolidated Group; Correction
This document contains corrections to final regulations that were published in the Federal Register on Friday, June 28, 2002 (67 FR 43538) regarding the agent for subsidiaries of an affiliated group that files a consolidated return.
Published: 2002-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31915] 19. Information Reporting for Qualified Tuition and Related Expenses; Magnetic
This document contains final regulations relating to the information reporting requirements for qualified tuition and related expenses under section 6050S of the Internal Revenue Code, including rules prescribing when the required information returns must be filed on magnetic media. The final regulations reflect changes made to the law by the
Published: 2002-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31859] 20. Guidance Regarding Deduction and Capitalization of Expenditures
This document contains proposed regulations that explain how section 263(a) of the Internal Revenue Code (Code) applies to amounts paid to acquire, create, or enhance intangible assets. This document also contains proposed regulations under section 167 of the Code that provide safe harbor amortization for certain intangible assets, and proposed
Published: 2002-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31856] 21. Levy Restrictions During Installment Agreements
This document contains final regulations relating to restrictions on levy during the period that an installment agreement is proposed or in effect. The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998.
Published: 2002-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31855] 22.RIN-1545-BA95
This document contains final regulations that exclude certain LowIncome Taxpayer Clinics (LITCs) that qualify for grants under section 7526 of the Internal Revenue Code from the definition of income tax return preparer under section 7701(a)(36). These final regulations also exclude certain persons who are employed by, or volunteer for, such
Published: 2002-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31857] 23. Third Party Contacts
This document contains final regulations providing guidance on thirdparty contacts made with respect to the determination or collection of tax liabilities. The regulations reflect changes to section 7602 of the Internal Revenue Code made by section 3417 of the Internal Revenue Service Restructuring and Reform Act of 1998. The regulations
Published: 2002-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31858] 24. Rents and Royalties
This document contains proposed regulations relating to the inclusion in gross income of advance rentals. The proposed regulations authorize the Commissioner to provide rules allowing for the inclusion of advance rentals in gross income in a year other than the year of receipt. The proposed regulations will affect taxpayers that receive advance
Published: 2002-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-31860] 25. Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 6 Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference).
Published: 2002-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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