1 RULES: Tentative carryback adjustment in consolidated return context; filing
This document contains temporary regulations relating to the filing of an application for a tentative carryback adjustment. These temporary regulations provide guidance to determine the time for filing such application by a consolidated group. This document also contains temporary regulations relating to the filing of an application for a
2 PROPOSED RULES: New markets tax credit; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the new markets tax credit. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
3 PROPOSED RULES: Deposit interest paid to nonresident aliens, reporting guidance; Correction,
This document contains corrections to REG-126100-00, which was published in the Federal Register on Wednesday, January 17, 2001 (66 FR 3925). These regulations provide guidance on the reporting requirements for interest on deposits maintained at the U.S. office of certain financial institutions and paid to nonresident alien individuals.
4 PROPOSED RULES: Annuity contracts; debt instruments with original issue discount,
This document contains proposed regulations relating to the federal income tax treatment of annuity contracts issued by certain insurance companies. These proposed regulations provide guidance on whether certain annuity contracts are excluded from the definition of a debt instrument under the original issue discount provisions of the Internal
5 PROPOSED RULES: Corporate reorganizations involving disregarded entities; withdrawn,
This document withdraws a notice of proposed rulemaking relating to certain corporate reorganizations involving disregarded entities. The proposed regulations were published on May 16, 2000, and a public hearing on the regulations was held on August 8, 2000. In addition, written comments were received. After consideration of the comments received,
6 RULES: Qualified transportation fringe benefits; Correction,
This document contains corrections to final regulations that were published in the Federal Register on Thursday, January 11, 2001 (66 FR 2241), that ensure that transportation benefits provided to employees are excludable from gross income.
7 PROPOSED RULES: Constructive and property transfers to third party on behalf of spouse,
This document contains proposed regulations under section 1041 of the Internal Revenue Code relating to the tax treatment of certain redemptions, during marriage or incident to divorce, of stock owned by a spouse or former spouse. This document also provides notice of a public hearing on the proposed regulations.
8 RULES: Defined contribution retirement plans; nondiscrimination requirements,
This document contains final regulations that permit certain defined contribution retirement plans to demonstrate compliance with the nondiscrimination requirements based on plan benefits rather than contributions. Under the final regulations, a defined contribution plan can test on a benefits basis if it provides broadly available allocation
9 RULES: Tax-exempt bonds issued for output facilities; guidance to State and local
This document contains a correction to final and temporary regulations, TD 8941, which were published in the Federal Register on Thursday, January 18, 2001 (66 FR 4661). These regulations provide guidance to issuers of taxexempt bonds for output facilities.
10 PROPOSED RULES: Corporations; liability assumptions in certain corporate transactions; hearing,
In the Rules and Regulations portion of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code. The temporary regulations affect corporations and their shareholders. The text of those temporary
Years: 2000200120022003200420052006200720082009