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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
PROPOSED RULES: Catch-up contributions for individuals age 50 or over; Correction,
Published: 2001-12-14
Correction
In proposed rule document 0126566 beginning on page 53555 in the
issue of Tuesday, October 23, 2001, make the following correction: Sec. 1.414 (v)1 [Corrected]
On page 53562, in the second column, in Sec. 1.414(v)1 (g)(1), in
the fourth line, ``includable'' should read, ``includible''.
On the same page, in
PROPOSED RULES: Deposit interest paid to nonresident aliens, reporting guidance; hearing,
Published: 2001-03-22
This document changes the date of the public hearing on the
proposed regulations under section 6049 that 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. It also reopens the period to submit public comments and
outlines
PROPOSED RULES: Consolidated return regulations—; Agent for consolidated group; hearing cancelled,
Published: 2001-01-12
This document provides notice of cancellation of a public
hearing on proposed regulations that address certain issues concerning
the agent for an affiliated group when the common parent ceases to be
the common parent, as well as questions concerning the scope of the
common parent's authority.
PROPOSED RULES: Corporate statutory mergers and consolidations; definition and public hearing,
Published: 2001-11-15
This document contains proposed regulations that define the
term statutory merger or consolidation as that term is used in section
368(a)(1)(A). The proposed regulations permit certain transactions
involving entities that are disregarded as entities separate from their
corporate owners for Federal tax purposes to qualify as a statutory
merger or
RULES: Withholding of tax on certain U.S. source income paid to foreign persons and related collection, deposit, refunds, and credits, etc.; correction,
Published: 2001-04-06
This document contains corrections to final regulations (TD
8881) which were published in the Federal Register on Monday, May 22,
2000 (65 FR 32152). The final regulations relate to withholding of tax
on certain U.S. source income paid to foreign persons and related
requirements governing the collection, deposit, refunds, and credits of
withheld
PROPOSED RULES: Testamentary trusts; qualified subchapter S trust election,
Published: 2001-08-24
This document contains proposed regulations relating to a
qualified subchapter S trust election for testamentary trusts under
section 1361 of the Internal Revenue Code. The Small Business Job
Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes
to the applicable law. These proposed regulations affect S corporations
and their
PROPOSED RULES: Corporations filing consolidated returns, and collapsible corporations; withdrawn,
Published: 2001-06-27
This document withdraws two notices of proposed rulemaking,
one relating to corporations filing consolidated income tax returns and
the other relating to collapsible corporations. The proposed
regulations were published before the enactment of the Internal Revenue
Code of 1986, do not reflect changes to the tax law made after their
publication,
PROPOSED RULES: Defined benefit pension plan; excess assets transfer to retiree health account; minimum cost requirement; Hearing cancellation,
Published: 2001-03-08
This document provides notice of cancellation of a public
hearing on proposed Income Tax Regulations 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.
PROPOSED RULES: Tentative carryback adjustment in consolidated return context; filing application guidance; 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 filing of an application for a tentative carryback adjustment by a
consolidated group and by certain new members of a consolidated group.
The text of those temporary regulations also serves as the text of
these
PROPOSED RULES: Corporate reorganizations involving disregarded entities; withdrawn; Correction,
Published: 2001-12-13
This document contains a correction to notice of proposed
rulemaking (REG10618698) which was published in the Federal Register
on Thursday, November 15, 2001 (66 FR 57400). This regulation relates
to the withdrawal of proposed regulations relating to certain corporate
reorganizations involving disregarded entities.
RULES: Income subject to separate limitations and affiliated group interest and other expense allocation and apportionment and foreign tax credit limitation; Correction,
Published: 2001-03-23
This document contains corrections to final and temporary
regulations that were published in the Federal Register on Wednesday,
January 3, 2001 (66 FR 268) relating to the section 864(e)(5) and (6)
rules on affiliated group interest and other expense allocation and
other expense allocation and apportionment and to the section 904(d)
foreign tax
PROPOSED RULES: Catch-up contributions for individuals age 50 or over,
Published: 2001-10-23
This document contains proposed regulations that would provide
guidance concerning the requirements for retirement plans providing
catchup contributions to individuals age 50 or older pursuant to the
provisions of section 414(v). These proposed regulations would affect
section 401(k) plans, section 408(p) SIMPLE IRA plans, section 408(k)
PROPOSED RULES: Consolidated return regulations—; Non-applicability of section 357(c) in consolidated group,
Published: 2001-11-14
This document proposes amendments relating to the consolidated
return regulations dealing with the nonapplicability of section 357(c)
in a consolidated group. The proposed amendments clarify that, in
certain transfers described in section 351 between members of a
consolidated group, a transferee's assumption of certain liabilities
described in
PROPOSED RULES: Tentative carryback adjustment in consolidated return context; filing application guidance; cross-reference; Hearing cancellation,
Published: 2001-04-13
This document provides notice of cancellation of a public
hearing on proposed regulations relating to the filing of application
for a tentative carryback adjustment in a consolidated return context.