Agency: Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013[FR Doc E7-25223] 1. Nuclear Decommissioning Funds
This document contains final and temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations affect most taxpayers that own an interest in a nuclear power plant and reflect recent statutory changes. The text
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25129] 2. Disclosure of Return Information to the Bureau of the Census
This document contains a temporary regulation that adds an additional item of return information that may be disclosed to the Bureau of the Census (Bureau). The regulation adds one item of return information for use in the Bureau's annual Survey of Industrial Research and Development. The temporary regulation provides guidance to IRS personnel
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25134] 3. Employment Tax Adjustments
This document contains proposed amendments to regulations relating to employment tax adjustments and employment tax refund claims. These proposed amendments modify the process for making interestfree adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25222] 4. Nuclear Decommissioning Funds
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations reflect changes to the law made by the Energy Policy
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25125] 5. Measurement of Assets and Liabilities for Pension Funding Purposes
This document contains proposed regulations providing guidance
on the determination of plan assets and benefit liabilities for
purposes of the funding requirements that apply to single employer defined benefit plans. These regulations affect sponsors,
administrators, participants, and beneficiaries of single employer
defined benefit plans.
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25127] 6. Disclosure of Return Information to the Bureau of the Census
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a regulation that would add an additional item of return information that may be disclosed to the Bureau of the Census (Bureau) for use in the Bureau's annual Survey of Industrial Research and Development. This proposed regulation provides guidance to
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25025] 7. Hybrid Retirement Plans
This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concerning certain hybrid defined benefit plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants,
Published: 2007-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25126] 8. Proposed Collection; Comment Request for Form 8609, 8609-A
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: 2007-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25014] 9. Disclosure of Return Information to the Bureau of the Census
This document contains a final regulation relating to the list of items of return information disclosed to the Bureau of the Census (Bureau). The regulation adds two items of return information for use in producing demographic statistics programs, including the Bureau's Small Area Income and Poverty Estimates (SAIPE). The final regulation also
Published: 2007-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24874] 10. Calculating and Apportioning the Section 11(b)(1) Additional Tax under
This document removes the final regulation for Sec. 1.1561-2, amends Sec. Sec. 1.15612T and 1.15631T, and adds Sec. 1.150247T. These temporary regulations affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for
Published: 2007-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24886] 11. Calculating and Apportioning the Section 11(b)(1) Additional Tax Under
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for calculating and apportioning between
Published: 2007-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24877] 12. Treatment of Overall Foreign and Domestic Losses
This document contains final and temporary regulations under section 904(g) of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses. Section 402 of the American Jobs Creation Act of 2004 (AJCA) enacted new section 904(g) of the Code to provide for the recapture of overall domestic losses. These regulations provide
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 07-6156] 13. User Fees Relating to Enrollment To Perform Actuarial Services
This document contains final regulations relating to user fees for the initial and renewed enrollment to become an enrolled actuary. The charging of user fees is authorized by the Independent Offices Appropriations Act (IOAA) of 1952.
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24896] 14. Treatment of Overall Foreign and Domestic Losses
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the recapture of overall foreign and domestic losses. Changes to the applicable law were made by the American Jobs Creation Act of 2004, as corrected by the Gulf Opportunity Zone Act of 2005. The
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24783] 15. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. Changes to the applicable law were made by the American Jobs
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24782] 16. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
This document contains final and temporary Income Tax Regulations regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code (Code). Section 404 of the American Jobs Creation Act of 2004 (AJCA) reduced the number of section 904(d) separate categories from eight to
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24669] 17. Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction
This document contains a correction to temporary regulations (TD 9362) that were published in the Federal Register on Wednesday, November 7, 2007 (72 FR 62771) relating to a United States taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify the IRS of a foreign tax redetermination, which is a change in the taxpayer's
Published: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24674] 18. Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction
This document contains corrections to temporary regulations (TD 9362) that were published in the Federal Register on Wednesday, November 7, 2007 (72 FR 62771) relating to a United States taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify the IRS of a foreign tax redetermination, which is a change in the taxpayer's
Published: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24670] 19. Benefit Restrictions for Underfunded Pension Plans; Hearing
This document provides a notice of public hearing on proposed rulemaking providing guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans.
Published: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24673] 20. Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction
This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG20902086) that was published in the Federal Register on Wednesday, November 7, 2007 (72 FR 62805) relating to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify IRS of a foreign tax redetermination
Published: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24654] 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, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24655] 22. Proposed Collection; Comment Request for Form 1065-B andSchedule 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: 2007-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24398] 23. 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: 2007-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24405] 24. 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: 2007-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24406] 25. 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: 2007-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013