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[FR Doc 06-9924] 1. Reporting Rules for Widely Held Fixed Investment Trusts
This document contains final regulations amending Sec. 1.671- 5 which provides reporting rules for widely held fixed investment trusts (WHFITs). These final regulations clarify and simplify reporting for trustees and middlemen of nonmortgage widely held fixed investment trusts (NMWHFITs). These final regulations also provide temporary safe harbor
Published: 2006-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 06-9892] 2. Changes in Computing Depreciation
This document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa). Specifically, these regulations provide guidance to any taxpayer that makes a change in depreciation or amortization on whether
Published: 2006-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22257] 3. User Fees for Processing Installment Agreements
This document contains amendments to the regulations relating to user fees for installment agreements. The amendments update the fees to reflect the actual costs of the services provided and create an exception to the increased fee for entering into installment agreements for lowincome taxpayers. The amendments affect taxpayers who wish to pay
Published: 2006-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22254] 4. Proposed Collection; Comment Request for Form SS-8
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: 2006-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22255] 5. Proposed Collection; Comment Request for Form 1139
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: 2006-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22256] 6. 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: 2006-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22169] 7. Income and Currency Gain or Loss With Respect to a Section 987 QBU;
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Thursday, September 7, 2006 (71 FR 52876), regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit as well as the timing, amount, character and source of any
Published: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22018] 8. Railroad Track Maintenance Credit; Hearing Cancellation
This document cancels a public hearing on proposed regulations by crossreference to temporary regulations relating to the railroad track maintenance credit determined for qualified railroad track maintenance expenditures paid or incurred by a Class II or Class III railroad and other eligible taxpayers during the taxable year.
Published: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22168] 9. 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: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22022] 10. Flat Rate Supplemental Wage Withholding; Correction
This document contains corrections to final regulations (TD 9276) that were published in the Federal Register on Tuesday, July 25, 2006 (71 FR 42049), amending the regulations that provide for determining the amount of income tax withholding on supplemental wages. These regulations apply to all employers and others making supplemental wage
Published: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22174] 11. Source of Income From Certain Space and Ocean Activities; Source of
This document contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. It also contains final regulations under section 863(a), (d), and (e) governing the source of income from certain communications activities. In addition, this document contains final regulations under section 863(a)
Published: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22020] 12. Exchanges of Property for an Annuity
On October 18, 2006, on page 61441 of the Federal Register (71
FR 61441), a notice of proposed rulemaking and notice of public hearing
announced that a public hearing concerning guidance on the taxation of the
[[Page 77654]]
exchange of property for an annuity contract will be held February 16,
2007 in the auditorium of the New Carrollton Federal
Published: 2006-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22024] 13. Application of Separate Limitations to Dividends From Noncontrolled Section
This document contains corrections to final and temporary regulations that were published in the Federal Register on Tuesday, April 25, 2006 (71 FR 24516) concerning the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).
Published: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22023] 14. General Allocation and Accounting Regulations Under Section 141
On September 26, 2006, on page 56072 of the Federal Register (71 FR 56072), a notice of proposed rulemaking and notice of public hearing announced that a public hearing relating to allocation and accounting of taxexempt bonds proceeds for purposes of the private activity bond restrictions will be held January 11, 2007, in the auditorium of the New
Published: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22016] 15. TIPRA Amendments to Section 199
On October 19, 2006, on page 61692 of the Federal Register (71 FR 61692), a notice of proposed rulemaking by crossreference to temporary regulations and notice of public hearing announced that a public hearing concerning the application of section 199, which provides a deduction for income attributable to domestic production activities will be
Published: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22017] 16. Treatment of Payments in Lieu of Taxes Under Section 141
On October 19, 2006, on page 61693 of the Federal Register (71 FR 61693), a notice of proposed rulemaking and notice of public hearing announced that a public hearing concerning applying the private security or payment test for State and local governmental issuers of taxexempt bonds will be held February 13, 2007 in the auditorium of the New
Published: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22010] 17. Proposed Collection; Comment Request for Form 2587
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: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22011] 18. Proposed Collection; Comment Request for Deduction Guidance and
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: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22012] 19. Proposed Collection; Comment Request for Tip Rate Determination Agreement
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: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22013] 20. Proposed Collection; Comment Request for Tip Reporting Alternative Commitment
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: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-22014] 21. Proposed Collection; Comment Request for Tip Reporting Alternative Commitment
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
[[Page 77442]]
collections, as required by the Paperwork Reduction Act of 1995, Public
Law 10413 (44 U.S.C.
Published: 2006-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 06-9758] 22. Guidance Necessary To Facilitate Business Electronic Filing Under Section
This document contains temporary regulations that affect component members of controlled groups of corporations and consolidated groups filing lifenonlife Federal income tax returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their returns.
Published: 2006-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-21907] 23. Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final and temporary regulations (TD 9278) that was published in the Federal Register on Friday, August 4, 2006 (71 FR 44466) regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled
Published: 2006-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E6-21908] 24. Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final and temporary regulations (TD 9278) that was published in the Federal Register on Friday, August 4, 2006 (71 FR 44466) regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions by a controlled
Published: 2006-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 06-9757] 25. Guidance Necessary To Facilitate Business Electronic Filing Under Section
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that affect component members of controlled groups of corporations and consolidated groups filing lifenonlife Federal income tax returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type
Published: 2006-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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