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relating to partnerships and branches, were withdrawn by a notice of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)
