1 PROPOSED RULES: State and political subdivisions; obligations,
This document contains proposed regulations on the definition of refunding issue applicable to taxexempt bonds issued by States and local governments. This document provides a notice of public hearing on these proposed regulations.
2 RULES: S corporations—; Corporate subsidiaries treatment; correction,
This document contains corrections to final regulations (TD 8869), which were published in the Federal Register on Tuesday, January 25, 2000 (65 FR 3843), relating to the treatment of corporate subsidiaries of S corporations.
3 PROPOSED RULES: Golden parachute payments; Hearing cancelled,
This document cancels the public hearing on proposed regulations that relates to golden parachute payments to provide guidance to taxpayers who must comply with section 280G.
4 PROPOSED RULES: Expenditures capitalization and deduction; guidance,
This document describes and explains rules and standards that the IRS and Treasury Department expect to propose in 2002 in a notice of proposed rulemaking that will clarify the application of section 263(a) of the Internal Revenue Code to expenditures incurred in acquiring, creating, or enhancing certain intangible assets or benefits. This
5 RULES: Principal residence sale or exchange; reduced maximum exclusion of gain,
This document contains temporary regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence in the case of a taxpayer who has not owned and used the property as the taxpayer's principal residence for two of the preceding five years or who has excluded gain from the sale or exchange of a principal
6 PROPOSED RULES: Returned or recharacterized IRA contributions; earnings calculation; Correction,
Correction
In proposed rule document 0218452 beginning on page 48067 in the issue of Tuesday, July 23, 2002, make the following correction: Sec. 1.408 A5 [Corrected]
On page 48070, in Sec. 1.408A5, A2(c)(6), in the second column, in Example 1, in the second paragraph, in the fifth line, ``($225,000/ $240,000)'' should read
7 PROPOSED RULES: Deductions and credits; disallowance for failure to file timely return;
This document provides notice of cancellation of proposed regulations and notice of public hearing relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.
8 RULES: Controlled corporations; recognition of gain on certain distributions of stock
Correction
In rule document 0119353 beginning on page 40590 in the issue of Friday, August 3, 2001, make the following correction:
Sec. 1.3557T [Corrected]
On page 40596, in the third column, the third paragraph should read
``(n) Effective date. This section applies to distributions occurring after August 3, 2001.''
[FR
9 PROPOSED RULES: Mixed use output facilities; guidance; Correction,
This document contains a correction to an advance notice of proposed rulemaking that was published in the Federal Register on Monday, September 23, 2002 (65 FR 59767), relating to the issuance of taxexempt bonds for the government use portion of an output facility that is used for both a government use and a private business use.
10 RULES: Partnerships with foreign partners; taxable years,
This document contains final regulations on the taxable year of a partnership with foreign partners and taxexempt partners. The final regulations provide that in certain circumstances the taxable year of a partnership will be determined without regard to the taxable year of certain foreign partners and certain taxexempt partners.
Years: 20002001200220032004200520062007200820092010