This document contains final regulations relating to the application of section 263A of the Internal Revenue Code to property produced in the trade or business of farming. These regulations also provide guidance regarding the election available to certain taxpayers to not have section 263A apply to any plant produced by the electing taxpayers in

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to Treasury Decision 8862, which was published in the Federal Register on Monday, January 24, 2000 [[Page 66501]]
(65 FR 3589). The corrections relate to the stock transfer rules under section 367(b).

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a notice of public hearing on proposed regulations describing the appropriate basis for determining the source of income from labor or personal services performed partly within and partly without the United States.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

A notice of proposed rulemaking and notice of proposed rulemaking by crossreference to temporary regulations published in the Federal Register on March 26, 1998, providing guidance under subpart F relating to partnerships and branches, were withdrawn by a notice of proposed rulemaking published in the Federal Register on July 13, 1999. This

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed regulations relating to hyperinflationary currency for purposes of section 988.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains temporary regulations amending the temporary regulations under section 444 of the Internal Revenue Code (Code) relating to the election of a taxable year other than the required taxable year. The temporary regulations provide that solely with respect to an S corporation shareholder, an electing small business trust (ESBT)

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations regarding certain credits of corporations that become members of a consolidated group. The regulations provide rules for computing the limitation with respect to certain credits earned in a separate return limitation year (SRLY) and the carryover and carryback of those credits to consolidated and separate

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the allocation of nonrecourse liabilities by a partnership. The final regulations revise tier three of the threetiered allocation structure contained in the current nonrecourse liability regulations, and also provide guidance regarding the allocation of a single nonrecourse liability secured by

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed regulations under section 411(d), permitting qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid under certain circumstances, and would permit certain transfers between defined contribution plans

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations that permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid under certain circumstances, and permit certain transfers between defined contribution plans that were not permitted under prior final regulations. These regulations

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to the qualification and treatment of electing small business trusts (ESBTs). The proposed regulations interpret the rules added to the Internal Revenue Code (Code) by section 1302 of the Small Business Job Protection Act of 1996 and section 1601 of the Taxpayer Relief Act of 1997. In addition,

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In rule document 0011901 beginning on page 33753 in the issue of Thursday, May 25, 2000, make the following correction:

Sec. 1.15023 [Corrected]

On page 33756, in the third column, in paragraph (d)(4)(i), 26 lines from the top, ``9(b)(1)(ii), (iii), and (iv)'' should read ``9A(b)(1)(ii), (iii), and (iv)''.
[FR

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to proposed regulations that were published in the Federal Register on Thursday, March 23, 2000 (65 FR 15587) relating to tax treatment of cafeteria plans.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking which was published in the Federal Register on May 19, 2000 (65 FR 31841) relating to the dollarvalue LIFO regulations.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to nonqualified preferred stock and rights to acquire nonqualified preferred stock. The regulations are necessary to reflect changes to the law concerning these instruments that were made by the Taxpayer Relief Act of 1997. The regulations affect shareholders who receive nonqualified preferred

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to recognition of gain on certain distributions of stock or securities of a controlled corporation. These final regulations affect corporations and their shareholders. These regulations reflect the enactment of section 355(d) of the Internal Revenue Code by the Omnibus Budget Reconciliation Act of

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In rule document 009815, beginning on page 21312, in the issue of Friday, April 21, 2000, make the following correction:

Sec. 1.401(a)(31)1 [Corrected]

On page 21314, in the second column, in Sec. 1.401(a)(31)1, in paragraph (c) Example 1.(i), in the seventh line. ``700 \1/2\'' should read ``70 \1/2\''.
[FR Doc.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations relating to the application of section 263A of the Internal Revenue Code to property produced in the trade or business of farming. This document was published in the Federal Register on August 21, 2000 (65 FR 50638).

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In rule document 005817 beginning on page 15548 in the issue of Thursday, March 23, 2000, make the following correction:

On page 15550, at the end of the first column, footnote 8 should read as follows: ``See Sec. 1.1253, published as a proposed rule at 60 FR 66229 (December 21, 1995).''
[FR Doc.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the treatment of a disposition by a corporation or partnership (the acquiring entity) of the stock of a corporation (the issuing corporation) in a taxable transaction. The final regulations interpret section 1032 of the Internal Revenue Code. They affect persons engaging in certain taxable

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations (TD 8889) which were published in the Federal Register on Monday, July 3, 2000 (65 FR 40993). The final regulations relate to claims for certain income tax convention benefits.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to final regulations that were published in the Federal Register on Thursday, May 25, 2000 (65 FR 33753) relating to consolidated returnslimitations on the use of certain credits.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to Treasury Decision 8865, which was published in the Federal Register on Tuesday, January 25, 2000 (65 FR 3820), and corrected on March 28, 2000 (65 FR 16318), relating to the amortization of certain intangible property.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations that provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer. The regulations are necessary to inform preparers about the two alternatives and to provide them with the guidance needed to

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations that provide guidance to corporations and their shareholders about whether certain transactions qualify as corporate reorganizations. The proposed regulations apply to certain mergers under state or Federal law between two entities, one of which is a corporation and the other of which, for Federal tax

DEPARTMENT OF THE TREASURY : Internal Revenue Service