41 RULES: Taxable transactions; treatment of disposition by one corporation of stock of
This document contains a correction to Treasury Decision 8883, which was published in the Federal Register on Tuesday, May 16, 2000 (65 FR 31073), which provides guidance under section 1032 of the Internal Revenue Code, relating to the treatment of a disposition by an acquiring entity of the stock of a corporation in a taxable transaction.
42 RULES: Qualified zone academy bonds; obligations of States and political subdivisions,
This document contains final regulations relating to the Federal income tax treatment of qualified zone academy bonds. These regulations provide guidance to State and local governments that issue qualified zone academy bonds and to banks, insurance companies and other taxpayers that hold those bonds. These regulations make final certain temporary
43 RULES: Grantor; definition,
This document contains final regulations defining the term grantor for purposes of part I of subchapter J, chapter 1 of the Internal Revenue Code. These regulations provide necessary guidance in determining who is the grantor of a trust in applying those Code sections. These regulations affect trusts and any person creating or funding a trust.
44 PROPOSED RULES: Depletion; treatment of delay rental; Hearing cancellation,
This document provides notice of cancellation of a public hearing on proposed regulations which contain proposed amendments conforming regulations relating to delay rental to the requirements of section 263A, relating to capitalization and inclusion in inventory of costs of certain expenses.
45 PROPOSED RULES: Foreign trusts that have U.S. beneficiaries; Correction,
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Monday, August 7, 2000 (65 FR 48185) relating to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries.
46 RULES: Real estate mortgage investment conduits; reporting requirements and other
This document eliminates the regulatory requirement that the issuer of a collateralized debt obligation (CDO) or regular interest in a real estate mortgage investment conduit (REMIC) set forth certain information on the face of the CDO or regular interest. This action eliminates a reporting burden imposed on issuers of CDOs and regular interests.
47 PROPOSED RULES: Consolidated return regulations—; Agent for consolidated group,
This document contains proposed regulations regarding the agent for an affiliated group that files a consolidated return (consolidated group). The proposed regulations address certain issues raised by the current regulations concerning the agent for the group when the common parent ceases to be the common parent, as well as questions concerning
48 PROPOSED RULES: Basis adjustments among partnership assets; hearing cancellation,
This document provides notice of cancellation of a public hearing on proposed regulations relating to the allocation of basis adjustments among partnership assets under section 755.
49 PROPOSED RULES: Partnership mergers and divisions; Hearing cancellation,
This document cancels the public hearing on proposed regulations on the tax consequences of partnership mergers and divisions.
50 RULES: Property produced in farming business,
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
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