31 PROPOSED RULES: Defined contribution retirement plans; nondiscrimination requirements,
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
32 PROPOSED RULES: Cafeteria plans; tax treatment; Hearing,
This document contains a notice of public hearing on proposed regulations relating to the tax treatment of cafeteria plans.
33 RULES: Solely for voting stock requirement in certain corporate reorganizations,
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
34 PROPOSED RULES: Partnerships; treatment of controlled foreign corporation's distributive share
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.
35 RULES: Loans from qualified employer plan to plan participants or beneficiaries,
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
36 PROPOSED RULES: Recognition of gain on certain transfers to certain foreign trusts and estates;
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.
37 RULES: Income tax convention benefits; claims guidance,
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.
38 PROPOSED RULES: Dollar-value last-in, first-out (LIFO) regulations; inventory price index
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
39 RULES: Partnerships; amortization of intangibles; application of anti-churning rules,
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
40 PROPOSED RULES: Loans from qualified employer plan to plan participants or beneficiaries,
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 from
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