Agency: Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013[FR Doc E9-30861] 1. Use of Controlled Corporations To Avoid the Application of Section 304
This document contains final and temporary regulations under section 304 of the Internal Revenue Code (Code). The regulations apply to certain transactions that are subject to section 304 but that are entered into with a principal purpose of avoiding the application of section 304 to a corporation that is controlled by the issuing corporation in
Published: 2009-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30863] 2. Use of Controlled Corporations To Avoid the Application of Section 304
In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations under section 304 of the Internal Revenue Code (Code). The temporary regulations apply to certain transactions that are subject to section 304 but that are entered into with a principal purpose of
Published: 2009-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30547] 3. Apportionment of Tax Items Among the Members of a Controlled Group of
This document contains final regulations that provide guidance to corporations that are component members of a controlled group of corporations and to consolidated groups filing lifenonlife Federal income tax returns. They provide guidance to component members regarding the apportionment of tax benefit items and the amount and type of information
Published: 2009-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30535] 4. Notice Requirements for Certain Pension Plan Amendments Significantly
This document contains a correction to final regulations (TD 9472) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61270) providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's
Published: 2009-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30551] 5. Information Reporting for Payments Made in Settlement of Payment Card and
This document contains corrections to a notice of proposed rulemaking (REG13925508) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61294) relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.
Published: 2009-12-23 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30350] 6. Employee Stock Purchase Plans Under Internal Revenue Code Section 423;
This document contains corrections to final regulations (TD 9471) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59074) providing guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan.
Published: 2009-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30348] 7. Information Reporting Requirements Under Internal Revenue Code Section 6039;
This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.
Published: 2009-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30349] 8. Information Reporting Requirements Under Internal Revenue Code Section 6039;
This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.
Published: 2009-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-30170] 9. Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and
This document contains final regulations under section 368 of the Internal Revenue Code (Code). The regulations provide guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation is issued and distributed in the transaction. This
Published: 2009-12-18 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-29752] 10. Performance of Actuarial Services Under the Employee Retirement Income
This document provides notice of a public hearing on proposed regulations relating to the enrollment of actuaries under section 3042 of the Employee Retirement Income Security Act of 1974.
Published: 2009-12-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-29635] 11. Reduction in Taxable Income for Housing Hurricane Katrina Displaced
This document contains final regulations relating to the reduction in taxable income under section 302 of the Katrina Emergency Tax Relief Act of 2005. The final regulations also reflect legislation under section 702 of the Heartland Disaster Tax Relief Act of 2008. The final regulations affect taxpayers who provide housing in their principal
Published: 2009-12-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28770] 12. Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C,
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden,
[[Page 63173]]
invites the general public and other Federal agencies to take this
opportunity to comment on proposed and continuing information
collections, as required by the Paperwork Reduction Act of 1995 (PRA),
Public Law 10413 (44 U.S.C.
Published: 2009-12-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28331] 13. Publication of the Tier 2 Tax Rates
Publication of the tier 2 tax rates for calendar year 2010 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
Published: 2009-11-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28330] 14. Agreements for Payment of Tax Liabilities in Installments
This document contains final regulations relating to the payment of tax liabilities in installments. The regulations reflect changes to the law made by the Taxpayer Bill of Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004. The regulations will affect taxpayers submitting
Published: 2009-11-25 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28332] 15. Guidance Under Section 2053 Regarding Post-Death Events; Correction
This document contains corrections to final regulations (TD 9468) that were published in the Federal Register on Tuesday, October 20, 2009 (74 FR 53652) providing guidance relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code.
Published: 2009-11-25 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28078] 16. Notice Requirements for Certain Pension Plan Amendments Significantly
This document contains final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice
Published: 2009-11-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-28076] 17. Information Reporting for Payments Made in Settlement of Payment Card and
This document contains proposed regulations relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions. The proposed regulations reflect the enactment of section 6050W and related changes in the law made by the Housing Assistance Tax Act
Published: 2009-11-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27773] 18. Amendments to the Regulations Regarding Questions and Answers Relating to
This document provides notice of public hearing on a notice of proposed rulemaking amending the questions and answers relating to church tax inquiries and examinations. These proposed regulations replace references to positions that were abolished by the Internal Revenue Service Restructuring and Reform Act of 1998 with references that are
Published: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27767] 19. 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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27752] 20. 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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27768] 21. Proposed Collection; Comment Request for Form 2439
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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27753] 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, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27769] 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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27754] 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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-27770] 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: 2009-11-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Years: 20002001200220032004200520062007200820092010201120122013