Agency: Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013[FR Doc 04-28325] 1.RINs 1545-AY87; 1545-BC03
These regulations finalize the rules relating to the new markets tax credit under section 45D and replace the temporary regulations which expire on December 23, 2004. 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 5 percent tax credit with
Published: 2004-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28328] 2. Distribution From a Pension Plan Under a Phased Retirement Program; Hearing
This document contains a notice of public hearing on a proposed rulemaking that provide rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program.
Published: 2004-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28329] 3. Distributions From a Pension Plan Under a Phased Retirement Program;
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on November 10, 2004 (69 FR 65108), providing rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program.
Published: 2004-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28330] 4. Proposed Collection; Comment Request for Notice 2005-04
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: 2004-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc C4-26112] 5.Section 707 Regarding Disguised Sales, Generally
Correction
In proposed rule document 0426112 beginning on page 68838 in the issue of Friday, November 26, 2004 make the following corrections: Sec. 1.7077 [Corrected]
1. On page 68849, in Sec. 1.7077(l), under Example 2. (ii), in the second column, in the fifth line from the top, ``transfer $50x'' should read ``transfer $50x''.
2. On the
Published: 2004-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27917] 6. Optional 10-Year Writeoff of Certain Tax Preferences
This document contains final regulations relating to the optional 10year writeoff of certain tax preference items under section 59(e) of the Internal Revenue Code (Code). The final regulations affect taxpayers who utilize section 59(e) for the optional 10year writeoff of certain tax preferences. These final regulations provide guidance on the time
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28013] 7. Section 1374 Effective Dates
These temporary regulations provide guidance concerning the applicability of section 1374 to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to become S corporations. The text of the temporary
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28012] 8. Section 1374 Effective Dates
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance concerning the applicability of section 1374 to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28014] 9. 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). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28015] 10. 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. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-28016] 11. Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the State of
An open meeting of the Area 7 committee of the Taxpayer
Advocacy Panel will be conducted (via teleconference). The Taxpayer
Advocacy Panel (TAP) is soliciting public comments, ideas, and [[Page 76832]]
suggestions on improving customer service at the Internal Revenue
Service. The TAP will use citizen input to make recommendations to the
Internal
Published: 2004-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27919] 12. Student FICA Exception
This document contains final regulations providing guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.
Published: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27918] 13. Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity
This document corrects a notice of proposed rulemaking and notice of proposed rulemaking by crossreference to temporary regulations (REG15560802) that was published in the Federal Register on Tuesday, November 16, 2004 (69 FR 67075). The proposed regulations provide updated guidance on section 403(b) contracts of public schools and taxexempt
Published: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27913] 14. Section 707 Regarding Disguised Sales, Generally; Correction
This document contains a correction to proposed regulations which were published in the Federal Register on Friday, November 26, 2004 (69 FR 68838). The proposed regulations relates to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners.
Published: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27914] 15. 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: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27915] 16. 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: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27916] 17. Proposed Collection; Comment Request for Form 8858 and Schedule M
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: 2004-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27294] 18. Prohibited Allocations of Securities in an S Corporation
This document contains temporary regulations concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. The temporary regulations provide guidance on the definition and effects of a prohibited allocation under section 409(p), identification of disqualified persons and determination of a
Published: 2004-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27295] 19. Prohibited Allocations of Securities in an S Corporation
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the definition and effects of a prohibited allocation under section 409(p), identification of disqualified persons and determination of a nonallocation year, calculation of synthetic equity under section
Published: 2004-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27680] 20. Proposed Collection; Comment Request for Form 8893
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: 2004-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27681] 21. 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: 2004-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27682] 22. 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: 2004-12-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27368] 23. Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 5 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: 2004-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27369] 24. Open Meeting of the Small Business/Self Employed--Taxpayer Burden Reduction
An open meeting of the Small Business/Self Employed--Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals.
Published: 2004-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 04-27370] 25. Open Meeting of the Taxpayer Advocacy Panel Multilingual Initiative (MLI)
An open meeting of the Taxpayer Advocacy Panel Multilingual Initiative (MLI) Issue 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: 2004-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013