Agency: Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013[FR Doc 03-31899] 1. Establishing Defenses to the Imposition of the Accuracy-Related Penalty
This document contains final regulations that affect the defenses available to the imposition of the accuracyrelated penalty when taxpayers fail to disclose reportable transactions or fail to disclose that they have taken a return position based on the conclusion that a regulation is invalid. The final regulations are intended to promote
Published: 2003-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31900] 2. Confidential Transactions
These final regulations modify and clarify the rules relating to confidential transactions under the Income Tax Regulations, and make minor conforming changes to the list maintenance rules under the Procedure and Administration Regulations. These regulations affect taxpayers participating in reportable transactions and persons responsible for
Published: 2003-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31361] 3. Information Reporting Relating to Taxable Stock Transactions
This document contains temporary regulations requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure. This document also contains temporary regulations concerning information reporting requirements for brokers with
Published: 2003-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31362] 4. Information Reporting Relating to Taxable Stock Transactions
This document withdraws proposed regulations published in the Federal Register on November 18, 2002 (REG14332102). In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to information reporting relating to taxable stock transactions. This document contains proposed regulations
Published: 2003-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31671] 5.Information Statements for Certain Substitute Payments
This document contains final regulations under section 6045(d) that reflect the changes to information reporting for payments in lieu of dividends effected by the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). These regulations provide that brokers must file information returns and furnish information statements reporting substitute
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31822] 6.Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers
This document contains final regulations relating to the
qualified offer rule, including the requirements that an offer must satisfy to be treated as a
[[Page 74849]]
qualified offer under section 7430(g) and the requirements that a
taxpayer must satisfy to qualify as a prevailing party by reason of
having made a qualified offer. The regulations
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31825] 7.Addition of New Transmitter Encryption Options and Pending Discontinuance of
Internal Revenue Service will provide the ability for IRS e- file program participants to use approved encryption methods for the 2005 and later filing seasons, beginning with the Acceptance Testing System (ATS) in late 2004. For the 2005 filing season, IRS intends to begin discontinuing support of nonencrypted transmissions whether by dedicated or
Published: 2003-12-29 DEPARTMENT OF TREASURY : Internal Revenue Service
[FR Doc 03-31826] 8.Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31827] 9.Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue
An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted (via teleconference). The committee is soliciting public comments, ideas and suggestions on improving the administration of the Earned Income Tax Credit by the IRS.
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31828] 10.Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New
An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31829] 11.Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via teleconference.
Published: 2003-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31615] 12. Gross Estate; Election to Value on Alternate Valuation Date
This document contains proposed regulations relating to the election under section 2032 to value a decedent's gross estate on the alternate valuation date. The proposed regulations reflect a change to the law made by the Deficit Reduction Act of 1984. The proposed regulations affect estates that are required to file Form 706, United States Estate
Published: 2003-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31691] 13. Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 6 Taxpayer Advocacy Panel will be
conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is [[Page 74711]]
soliciting public comments, ideas, and suggestions on improving
customer service at the Internal Revenue Service. The TAP will use
citizen input to make recommendations to the Internal Revenue Service.
Published: 2003-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31616] 14. Proposed Collection; Comment Request for Form 8453-S
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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2003-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc C3-29042] 15.Charitable Remainder Trusts; Application of Ordering Rule
Correction
In proposed rule document 0329042 beginning on page 65419 in the issue of Thursday, November 20, 2003, make the following corrections:
1. On page 65419, in the second column, in the second paragraph, in the fifth line from the bottom, ``under ``'' should read ``under Sec. ''.
2. On the same page, in the third column, in the third
Published: 2003-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31238] 16. Guidance Necessary To Facilitate Business Electronic Filing
This document contains regulations designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms. These regulations affect business taxpayers who file income tax returns electronically. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31239] 17. Guidance Necessary to Facilitate Business Electronic Filing
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations designed to eliminate regulatory impediments to the electronic filing of certain business income tax returns and other forms. Those regulations affect business taxpayers who file income tax returns electronically. The text of those
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31363] 18. Proposed Collection; Comment Request for Form 976
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: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31364] 19. Proposed Collection; Comment Request for Form 973
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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31365] 20. Proposed Collection; Comment Request for Form 1310
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, Pub. L. 10413(44 U.S.C. 3506(c)(2)(A)).
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31366] 21. 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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31367] 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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31368] 23. Open Meeting of the Taxpayer Advocacy Panel (TAP) Multilingual Initiative
An open meeting of the Taxpayer Advocacy Panel (TAP) Multilingual Initiative Issue (MLI) Committee will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31369] 24. Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 3 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 03-31370] 25. Open Meeting of the Taxpayer Advocacy Panel, E-Filing Issue Committee
The open meeting of the E-Filing Issue Committee has been cancelled.
Published: 2003-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013