1 PROPOSED RULES: Redemptions taxable as dividends; Correction,
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG15031301) which was published in the Federal Register on Friday,October 18, 2002 (67 FR 64331). This regulation provides guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as
2 PROPOSED RULES: Foreign corporations; gross income; exclusions; Correction,
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Friday, August 2, 2002 (67 FR 50510), relating to exclusions from gross income of foreign corporations.
3 PROPOSED RULES: Cost recovery (deductions) under income forecast method of depreciation;
This document contains proposed regulations relating to deductions available to taxpayers using the income forecast method of depreciation under section 167(g). These proposed regulations reflect changes to the law made by the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 and affect taxpayers that produce, own, or
4 PROPOSED RULES: Catch-up contributions for individuals age 50 or over; Hearing date change and
This document changes the date of the public hearing on the proposed regulations that relate to requirements for retirement plans providing catchup contributions to individuals age 50 or older pursuant to the provisions of section 414(v) and supercedes the notice of public hearing published in the Federal Register on October 23, 2001. It also
5 RULES: Loans from qualified employer plan to plan participants or beneficiaries,
This document contains final regulations relating to loans
made from a qualified employer plan to plan participants or
beneficiaries. These final regulations affect administrators of,
participants in, and beneficiaries of qualified employer plans that permit
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participants or beneficiaries to receive loans from plans, including
loans
6 PROPOSED RULES: State and political subdivisions; obligations; Hearing cancellation,
This document provides notice of cancellation of a public
hearing on proposed rulemaking relating to the obligations of States and political subdivisions.
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7 RULES: Stock or securities in acquisition; recognition of gain on distributions,
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
8 PROPOSED RULES: Basis of partner's interest; determination,
This document contains proposed regulations relating to special rules on determination of basis of a partner's interest under section 705. The proposed regulations are necessary to coordinate sections 705 and 1032.
9 Part II: Treasury Department, Internal Revenue Service,
This document cancels the public hearing on proposed regulations containing procedures for certain United States persons holding marketable stock in a passive foreign investment company (PFIC) to elect mark to market treatment for that stock under section 1296 and related provisions of sections 1291 and 1295.
10 PROPOSED RULES: Deductions and credits; disallowance for failure to file timely return;
This document contains corrections to a cancellation notice of [[Page 40897]]
public hearing on proposed rulemaking which was published in the
Federal Register on Wednesday, May 29, 2002 (67 FR 37369), relating to
the disallowance of deduction and credits for nonresident alien
individuals and foreign corporations that fail to file a timely U.S.