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[FR Doc E8-30718] 1. Consolidated Returns; Intercompany Obligations

This document contains final regulations under section 1502 of the Internal Revenue Code (Code). The regulations provide guidance regarding the treatment of transactions involving obligations between members of a consolidated group. These final regulations will affect affiliated groups of corporations filing consolidated returns.

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30599] 2. Disclosure of Return Information to the Bureau of Economic Analysis

This document contains final regulations relating to disclosures of corporate tax return information to the Bureau of Economic Analysis (Bureau). The final regulations authorize the IRS to disclose certain items of corporate tax return information to the Secretary of Commerce for purposes of structuring United States national economic accounts and

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

[FR Doc E8-30582] 3. Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

This document contains temporary regulations relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits. These temporary regulations relate to sections 6011 and 6302 of the Internal Revenue Code (Code) concerning reporting and paying income taxes withheld from wages and reporting and paying taxes

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30727] 4. Guidance Regarding Foreign Base Company Sales Income

This document contains final and temporary regulations that provide guidance relating to foreign base company sales income in cases in which personal property sold by a controlled foreign corporation is manufactured,
[[Page 79335]]
produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the controlled

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30592] 5. Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

This document revises the notice of proposed rulemaking published in the Federal Register on January 3, 2006. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits under

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30729] 6. Guidance Regarding Foreign Base Company Sales Income

In the Rules and Regulations section of this issue of the Federal Register, the IRS and Treasury Department are issuing temporary regulations relating to foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract

Published: 2008-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30716] 7. Creditor Continuity of Interest; Correction

This document contains a correction to final regulations (TD 9434) that were published in the Federal Register on Friday, December 12, 2008 (73 FR75566) providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest (``COI'') is

Published: 2008-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30717] 8. Creditor Continuity of Interest; Correction

This document contains a correction to final regulations (TD 9434) that were published in the Federal Register on Friday, December 12, 2008 (73 FR 75566) providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest (''COI'') is

Published: 2008-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service

[FR Doc E8-30301] 9.Conduit Financing Arrangements

This document contains proposed regulations relating to conduit financing arrangements issued under the authority granted by section 7701(l) of the Internal Revenue Code (Code). The proposed regulations apply to multipleparty financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those

Published: 2008-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30303] 10.Section 6707 and the Failure To Furnish Information Regarding Reportable

This document contains proposed regulations under section 6707 of the Internal Revenue Code (Code), which provide the rules relating to the assessment of penalties against material advisors who fail to timely file a true and complete return required under section 6111(a). The regulations implement the amendments to section 6707 by the American Jobs

Published: 2008-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30285] 11.Proposed Collection; Comment Request for Notice 2005-64

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: 2008-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30305] 12.Proposed Collection; Comment Request for Revenue Procedure 97-15

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: 2008-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-30307] 13.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: 2008-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29770] 14. Amendments to the Section 7216 Regulations--Disclosure or Use of Information

This document contains final regulations that provide rules relating to the disclosure and use of tax return information by tax return preparers. These regulations affect tax return preparers and provide updated guidance regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States.

Published: 2008-12-16 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29544] 15. Guidance Regarding the Treatment of Stock of a Controlled Corporation Under

This document contains final and temporary regulations that provide guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These temporary regulations will affect

Published: 2008-12-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29545] 16. Guidance Regarding the Treatment of Stock of a Controlled Corporation Under

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations giving guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code. This action is necessary in light of amendments to section

Published: 2008-12-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29271] 17. Creditor Continuity of Interest

This document contains final regulations providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest (``COI'') is preserved in a potential reorganization. These final regulations are necessary to provide clarity to parties engaging

Published: 2008-12-12 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29273] 18. Information Reporting for Discharges of Indebtedness; Correction

This document contains a correction to final and temporary regulations (TD 9430) that were published in the Federal Register on Monday, November 10, 2008 (73 FR 66539) relating to information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses

Published: 2008-12-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-29276] 19. Information Reporting for Discharges of Indebtedness; Correction

This document contains a correction to final and temporary regulations (TD 9430) that were published in the Federal Register on Monday, November 10, 2008 (73 FR 66539) relating to information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses

Published: 2008-12-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28894] 20. Further Guidance on the Application of Section 409A to Nonqualified Deferred

This document contains proposed regulations on the calculation of amounts includible in income under section 409A(a) and the additional taxes imposed by such section with respect to service providers participating in certain nonqualified deferred compensation plans. The regulations would affect such service providers and the service recipients for

Published: 2008-12-08 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28789] 21. Withholding Under Internal Revenue Code Section 3402(t)

This document contains proposed regulations relating to [[Page 74083]]
withholding under section 3402(t) of the Internal Revenue Code (Code). The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when

Published: 2008-12-05 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28525] 22. Procedure and Administration; Tax Shelter Registration; Correction

This document contains a correction to temporary regulations (TD 7964) that were published in the Federal Register on Wednesday, August 15, 1984 (49 FR 32712) relating to tax shelter registration. In addition, the text of the temporary regulations set forth in this document also serves as the text of the proposed regulations cross referenced in the

Published: 2008-12-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28522] 23. Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing

This document cancels a public hearing on proposed rulemaking by crossreference to temporary regulations that provide guidance relating to the determination of the purposes of the foreign tax credits. The text of those temporary regulations also serves as the text of these proposed regulations.

Published: 2008-12-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28511] 24. Proposed Collection; Comment Request for Form 4419

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: 2008-12-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

[FR Doc E8-28512] 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: 2008-12-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service

 

Years: 2000200120022003200420052006200720082009

Pages: 12345>»