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PROPOSED RULES: Stock transfer rules—; Supplemental rules; cross-reference; withdrawn,
Published: 2001-01-11
This document withdraws proposed regulations relating to an
election available to certain taxpayers under section 367(b). The
withdrawal corresponds to the upcoming expiration of the availability
of the election.
RULES: Corporations; liability assumptions in certain corporate transactions; correction,
Published: 2001-02-14
This document contains a correction to temporary and final
regulations that were published in the Federal Register on January 4,
2001 (66 FR 723). This document relates to the assumption of
liabilities in certain corporate transactions under section 301 of the
Internal Revenue Code.
PROPOSED RULES: Capitalization of interest and carrying charges properly allocable to straddles; Correction,
Published: 2001-04-02
This document contains corrections to proposed regulations
that were published in the Federal Register on January 18, 2001 (66 FR
4746). The regulations clarify the application of the straddle rules to
a variety of financial instruments.
RULES: Defined benefit pension plan; excess assets transfer to retiree health account; minimum cost requirement; Correction,
Published: 2001-08-07
This document contains corrections to final regulations that
were published in the Federal Register on Tuesday, June 19, 2001 (66 FR
32897) relating to the minimum cost requirement under section 420,
which permits the transfer of excess assets of a defined benefit
pension plan to a retiree health account.
RULES: Foreign trusts that have U.S. beneficiaries,
Published: 2001-07-20
This document contains final regulations under section 679 of
the Internal Revenue Code relating to transfers of property by U.S.
persons to foreign trusts having one or more United States
beneficiaries. The final regulations affect United States persons who
transfer property to foreign trusts.
RULES: Cafeteria plans; tax treatment; Correction,
Published: 2001-03-06
Correction
In rule document 01258 beginning on page 1837 in the issue of
Wednesday, January 10, 2001, make the following correction:
On page 1838, in the first column, in footnote 5, in the second line, ``groupitem life'' should read ``groupterm''.
[FR Doc. C1258 Filed 3501;
RULES: Partnership mergers and divisions; tax consequences,
Published: 2001-01-04
This document contains final regulations on the tax
consequences of partnership mergers and divisions. The final
regulations affect partnerships and their partners.
PROPOSED RULES: Credit for increasing research activities,
Published: 2001-12-26
This document contains proposed regulations relating to the
computation of the research credit under section 41(c) and the
definition of qualified research under section 41(d). In addition, this
document contains proposed regulations describing when computer
software that is developed by (or for the benefit of) a taxpayer
primarily for the
PROPOSED RULES: Income subject to separate limitations and deemed-paid credit computation; Correction,
Published: 2001-03-21
This document contains corrections to a notice of proposed
rulemaking and notice of public hearing that was published in the
Federal Register on Wednesday, January 3, 2001 (66 FR 319), relating to
the application of section 904 to income subject to separate
limitations and computation of deemedpaid credit under section 902.
RULES: Treasury securities and other debt instruments, reopenings; original issue discount,
Published: 2001-01-12
This document contains final regulations relating to the
federal income tax treatment of debt instruments issued in certain
reopenings. The final regulations provide guidance to holders and
issuers of these debt instruments .
PROPOSED RULES: Mid-contract change in taxpayer,
Published: 2001-02-16
This document contains proposed regulations concerning a mid-
contract change in taxpayer of a contract that has been accounted for
under a longterm contract method of accounting. A taxpayer that is a
party to such a contract will be affected by these proposed
regulations. This document also provides notice of a public hearing on
the proposed
RULES: Long-term contracts; income accountability; Correction,
Published: 2001-04-06
This document contains corrections to final regulations (TD
8929) which were published in the Federal Register on Thursday, January
11, 2001 (66 FR 2219). The final regulations provide guidance on
methods of accounting for longterm contracts.
RULES: Controlled corporations; recognition of gain on certain distributions of stock or securities in connection with acquisition,
Published: 2001-08-03
This document contains temporary regulations relating to
recognition of gain on certain distributions of stock or securities of
a controlled corporation in connection with an acquisition. Changes to
the applicable law were made by the Taxpayer Relief Act of 1997. These
temporary regulations affect corporations and are necessary to provide
them
PROPOSED RULES: Simplified production, and resale methods with historic absorption ratio election; special rules; withdrawn,
Published: 2001-07-03
This document withdraws the notice of proposed rulemaking
requiring that a historic absorption ratio used with either the
simplified production or simplified resale methods be recalculated when
the ratio becomes materially inaccurate that was published in the
Federal Register on May 24, 1999. The withdrawal is in response to
written comments
RULES: Foreign sales corporation transfer pricing; grouping rules,
Published: 2001-03-06
This document contains final regulations and amendments to
temporary regulations that provide guidance to taxpayers that have made
an election to be treated as a foreign sales corporation (FSC). These
regulations permit the grouping of transactions for purposes of
applying the administrative pricing (including marginal costing) rules
to determine
RULES: Tentative carryback adjustment in consolidated return context; filing application guidance,
Published: 2001-01-04
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
PROPOSED RULES: New markets tax credit; cross-reference,
Published: 2001-12-26
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.
PROPOSED RULES: Deposit interest paid to nonresident aliens, reporting guidance; Correction,
Published: 2001-03-21
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.
PROPOSED RULES: Annuity contracts; debt instruments with original issue discount,
Published: 2001-01-12
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
PROPOSED RULES: Corporate reorganizations involving disregarded entities; withdrawn,
Published: 2001-11-15
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,
RULES: Qualified transportation fringe benefits; Correction,
Published: 2001-04-06
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.
PROPOSED RULES: Constructive and property transfers to third party on behalf of spouse,
Published: 2001-08-03
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.
RULES: Defined contribution retirement plans; nondiscrimination requirements,
Published: 2001-06-29
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
RULES: Tax-exempt bonds issued for output facilities; guidance to State and local governments; Correction,
Published: 2001-03-06
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.
PROPOSED RULES: Corporations; liability assumptions in certain corporate transactions; hearing,
Published: 2001-01-04
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