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.
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the Federal Register on March 26, 1998, providing guidance under subpart F relating to partnerships and branches, were withdrawn by a notice of proposed rulemaking published in the Federal Register on July 13, 1999.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
This document provides notice of cancellation of a public hearing on proposed regulations relating to hyperinflationary currency for purposes of section 988.
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)
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
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
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
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
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,
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)''.