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RULES: Property produced in farming business,
Published: 2000-08-21
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
RULES: Stock transfer rules; Correction,
Published: 2000-11-06
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).
PROPOSED RULES: Labor and personal services; sources of compensation; Hearing,
Published: 2000-06-23
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.
PROPOSED RULES: Partnerships; treatment of controlled foreign corporation's distributive share of partnership income; guidance under subpart F,
Published: 2000-09-20
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relating to partnerships and branches, were withdrawn by a notice of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
PROPOSED RULES: Hyperinflationary currency; definition; Hearing cancellation,
Published: 2000-05-08
This document provides notice of cancellation of a public
hearing on proposed regulations relating to hyperinflationary currency
for purposes of section 988.
RULES: Electing small business trusts,
Published: 2000-12-29
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)
RULES: Consolidated return regulations; limitations on use of certain credits,
Published: 2000-05-25
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
RULES: Partnership debt allocation,
Published: 2000-10-31
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
PROPOSED RULES: Qualified retirement plans; optional forms of benefits; Hearing cancellation,
Published: 2000-06-26
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
RULES: Qualified retirement plans; optional forms of benefits,
Published: 2000-09-06
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
PROPOSED RULES: Electing small business trusts,
Published: 2000-12-29
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,
RULES: Consolidated return regulations; limitations on use of certain credits; correction,
Published: 2000-08-17
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
PROPOSED RULES: Cafeteria plans; tax treatment; Correction,
Published: 2000-10-25
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.
PROPOSED RULES: Dollar-value last-in, first-out (LIFO) regulations; inventory price index computation method; Correction,
Published: 2000-07-19
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.
RULES: Reorganizations; nonqualified preferred stock,
Published: 2000-05-16
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
RULES: Recognition of gain on stock or securities distribution,
Published: 2000-12-20
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
RULES: Qualified retirement plans, etc.—; Relief from disqualification for plans accepting rollovers; correction,
Published: 2000-05-30
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.
RULES: Property produced in farming business; Correction,
Published: 2000-10-16
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).
RULES: Cafeteria plans; tax treatment; Correction,
Published: 2000-07-18
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.
RULES: Taxable transactions; treatment of disposition by one corporation of stock of another corporation,
Published: 2000-05-16
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
RULES: Income tax convention benefits; claims guidance; Correction,
Published: 2000-12-08
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.
RULES: Consolidated returns regulations; limitations on use of certain credits; Correction,
Published: 2000-08-08
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.
RULES: Intangible property; amortization; Correction,
Published: 2000-10-12
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.
RULES: Tax return preparers’ signatures; retention,
Published: 2000-07-18
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
PROPOSED RULES: Corporate reorganizations involving disregarded entities,
Published: 2000-05-16
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