Agency: Internal Revenue Service
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[FR Doc E9-22866] 101. Payout Requirements for Type III Supporting Organizations That Are Not
This document contains proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and
Published: 2009-09-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22694] 102. Application of Separate Limitations to Dividends From Noncontrolled Section
This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.
Published: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22695] 103. 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: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22696] 104. 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: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22698] 105. Proposed Collection; Comment Request for NOT 110859-09
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: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22699] 106. Proposed Collection; Comment Request for Revenue Procedure 2000- 35
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: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22697] 107. Proposed Collection; Comment Request for Notice 2009-58; Correction
This document contains corrections to a notice and request for comments that was published in the Federal Register on Thursday, September 3, 2009 at 74 FR 45672 inviting 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
Published: 2009-09-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22354] 108.Information Reporting for Discharges of Indebtedness
This document contains final regulations relating to information returns for cancellation of indebtedness by certain entities under section 6050P of the Internal Revenue Code. The final regulations will avoid premature information reporting from certain businesses and will reduce the number of information returns required to be filed. The final
Published: 2009-09-17 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22215] 109. Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage
This document contains final regulations that expand the list of permitted loan modifications to include certain modifications that are often made to commercial mortgages. Changes to the regulations are necessary to better accommodate evolving practices in the commercial mortgage industry. These changes will affect lenders, borrowers, servicers,
Published: 2009-09-16 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22258] 110. Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
This document contains proposed regulations on the definition of solid waste disposal facilities for purposes of the rules applicable to taxexempt bonds issued by State and local governments. These proposed regulations provide guidance to State and local governments that issue taxexempt bonds to finance solid waste disposal facilities and to
Published: 2009-09-16 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22265] 111. Financial Crimes Enforcement Network; Proposed Collection; Comment Request;
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: 2009-09-16 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22210] 112. Proposed Collection; Comment Request for Form 8582-CR
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: 2009-09-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22221] 113. Damages Received on Account of Personal Physical Injuries or Physical
This document contains proposed regulations relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness. The proposed regulations reflect amendments under the Small Business Job Protection Act of 1996. The proposed regulations also delete the requirement that to qualify for
Published: 2009-09-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-22200] 114. 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: 2009-09-15 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21987] 115. Disregarded Entities and Excise Taxes
This document contains final and temporary regulations clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes. These
Published: 2009-09-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21986] 116. Disregarded Entities and Excise Taxes
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax
Published: 2009-09-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21985] 117. Proposed Collection; Comment Request for Form CT-2
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: 2009-09-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21665] 118. Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments
This document contains proposed regulations that provide rules relating to the disclosure of listed transactions and transactions of interest with respect to the generationskipping transfer tax under section 6011 of the Internal Revenue Code (Code), conforming amendments under sections 6111 and 6112, and rules relating to the preparation and
Published: 2009-09-11 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21458] 119. Declaratory Judgments--Gift Tax Determinations
This document contains final regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts. Changes to the applicable law were made by section 506(c)(1) of the Taxpayer Relief Act of 1997. These final regulations
Published: 2009-09-09 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21226] 120. Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by
Published: 2009-09-09 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21227] 121. Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by
Published: 2009-09-09 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21225] 122. Employer Comparable Contributions to Health Savings Accounts Under Section
This document contains final regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G of the Internal Revenue Code (Code) as amended by sections 302, 305 and 306 of the Tax Relief and Health Care Act of 2006 (the Act). The final regulations also provide guidance relating to the
Published: 2009-09-08 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21453] 123. Reasonable Good Faith Interpretation of Required Minimum Distribution Rules
This document contains final regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. These regulations affect administrators of, employers maintaining, participants in,
Published: 2009-09-08 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21345] 124. Proposed Collection; Comment Request for Revenue Procedure
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: 2009-09-04 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-21346] 125. Proposed Collection; Comment Request for Notice 2006-52
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: 2009-09-04 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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