1 RULES: Corporations; liability assumptions in certain corporate transactions,
This document contains final regulations relating to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code. These final regulations affect corporations and their shareholders. Changes to the applicable law were made by the Miscellaneous Trade and Technical Corrections Act of 1999.
2 RULES: Cafeteria plans; tax treatment; Correction,
This document contains corrections to final regulations that were published in the Federal Register on Wednesday, January 10, 2001 (66 FR 1837), relating to section 125 cafeteria plans.
3 PROPOSED RULES: Partner's interest basis determination; special rules under section 705,
This document contains proposed regulations relating to special rules on determination of basis of partner's interest under section 705 of the Internal Revenue Code. The proposed regulations are necessary to coordinate sections 705 and 1032. This document also provides a notice of public hearing on these proposed regulations.
4 Part VI: Department of Treasury; Internal Revenue Service,
This document contains final amendments to the Income Tax Regulations under section 6050I of the Internal Revenue Code which requires persons to report information about financial transactions to the IRS, and section 5331 of title 31 which requires persons to report similar information about certain transactions to the Financial Crimes Enforcement
5 PROPOSED RULES: Capitalization of interest and carrying charges properly allocable to straddles,
This document provides notice of cancellation of a public hearing on proposed regulations that clarify the application of the straddle rules to a variety of financial instruments.
6 RULES: Euro currency conversion; tax issues guidance for U.S. taxpayers conducting
This document contains final Income Tax Regulations relating to U.S. taxpayers operating, investing, or otherwise conducting business in the currencies of certain European countries that replace their national currencies with a single, multinational currency called the euro. These regulations provide rules relating to adjustments required for
7 RULES: Private business use; definition,
This document amends the final regulations on the definition of private business use applicable to taxexempt bonds issued by State and local governments. The amendments provide that certain arrangements do not result in private business use if the term of the use does not exceed 50, 100 or 200 days, as applicable.
8 PROPOSED RULES: Partner's interest basis determinations under Section 705; special rules;
This document provides notice of cancellation of a public hearing on proposed regulations relating to special rules on determination of basis of partner's interest under section 705 of the Internal Revenue Code.
9 RULES: Foreign trusts and estates; recognition of gain on certain transfers,
This document contains final regulations under section 684 of the Internal Revenue Code relating to recognition of gain on certain transfers to certain foreign trusts and estates. The regulations affect United States persons who transfer property to foreign trusts and estates.
10 PROPOSED RULES: Stock transfer rules—; Earnings and taxes carryover; hearing cancelled,
This document provides notice of cancellation of a public hearing on proposed regulations relating to stock transfer rules and carryover of earnings and taxes.
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