1 RULES: Cafeteria plans; tax treatment; Correction,
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.
2 RULES: Taxable transactions; treatment of disposition by one corporation of stock of
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
3 RULES: Income tax convention benefits; claims guidance; Correction,
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.
4 RULES: Consolidated returns regulations; limitations on use of certain credits;
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.
5 RULES: Intangible property; amortization; Correction,
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.
6 RULES: Tax return preparers’ signatures; retention,
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
7 PROPOSED RULES: Corporate reorganizations involving disregarded entities,
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
8 PROPOSED RULES: Loans from a qualified employer plan to plan participants or beneficiaries;
This document contains a notice of public hearing on proposed regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries.
9 PROPOSED RULES: Foreign trusts that have U.S. beneficiaries,
This document contains proposed regulations under section 679 of the Internal Revenue Code relating to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. The proposed regulations affect United States persons who transfer property to foreign trusts. This document also provides notice of a public
10 PROPOSED RULES: Principal residence sale or exchange; exclusion of gain,
This document contains proposed regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These proposed regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. These proposed regulations
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