This document contains proposed regulations that would
prescribe conditions under which certain defined contribution
retirement plans (sometimes referred to as ``new comparability'' plans) are permitted to demonstrate compliance with applicable
nondiscrimination requirements based on plan benefits rather than plan contributions. This document also
This document contains a notice of public hearing on proposed regulations relating to the tax treatment of cafeteria plans.
This document contains final regulations relating to the solely for voting stock requirement in certain corporate
reorganizations under section 368(a)(1)(C). The final regulations provide that a prior acquisition of a target corporation's stock by an acquiring corporation generally will not prevent the solely for voting stock requirement in a
This document provides notice of cancellation of a public hearing on proposed rulemaking relating to the treatment of a controlled foreign corporation's (CFC's) distributive share of partnership income.
This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations provide guidance on the application of section 72(p) of the Internal Revenue Code. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Monday, August 7, 2000 (65 FR 48198) relating to the recognition of gain on certain transfers to certain foreign trusts and estates.
This document contains final regulations relating to treaty withholding rates for items of income received by entities that are fiscally transparent in the United States and/or a foreign jurisdiction. The regulations affect the determination of tax treaty benefits available to foreign persons with respect to such items of income.
This document contains proposed regulations under section 472 of the Internal Revenue Code that relate to accounting for inventories under the lastin, firstout (LIFO) method. The proposed regulations provide guidance regarding methods of valuing dollarvalue LIFO pools and affect persons who elect to use the dollarvalue LIFO and inventory price
This document contains final regulations relating to the amortization of certain intangible property under section 197. Specifically, the regulations apply the antichurning rules under section 197(f)(9) to partnership distributions resulting in basis adjustments under sections 732(b) and 734(b). This document also amends certain parts of the
This document contains proposed Income Tax Regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from the plan, including loans fromYears: 20002001200220032004200520062007200820092010201120122013