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PROPOSED RULES: Property transfers to Regulated Investment Companies and Real Estate Investment Trusts; cross-reference; Correction,
Published: 2002-01-29
This document contains corrections to REG-142299-01 and REG-
20913588 that was published in the Federal Register on January 2, 2002
(67 FR 48). These regulations apply to certain transactions or events
that result in a Regulated Investment Company [RIC] or Real Estate
Investment Trust [REIT] owning property that has a basis determined by
reference
PROPOSED RULES: Rents and royalties; advance rentals inclusion in gross income,
Published: 2002-12-18
This document contains proposed regulations relating to the
inclusion in gross income of advance rentals. The proposed regulations
authorize the Commissioner to provide rules allowing for the inclusion
of advance rentals in gross income in a year other than the year of
receipt. The proposed regulations will affect taxpayers that receive
advance
PROPOSED RULES: Cost recovery (deductions) under income forecast method of depreciation; guidance; Correction,
Published: 2002-08-06
This document contains a correction to a notice of proposed
rulemaking that was published in the Federal Register on Friday, May
31, 2002 (67 FR 38025), relating to deductions available to taxpayers
using the income forecast method of depreciation.
PROPOSED RULES: Foreign personal holding company income; definition; public hearing,
Published: 2002-05-13
This document contains proposed regulations that provide that
gain or loss arising from certain commodities hedging transactions and
currency gain or loss arising from certain interestbearing liabilities
do not constitute (or are not netted against) foreign personal holding
company income. This treatment is proposed because the applicable
PROPOSED RULES: Consolidated return regulations:; Loss limitation rules; cross-reference,
Published: 2002-03-12
This document contains proposed regulations under sections
337(d) and 1502 of the Internal Revenue Code. These regulations permit
certain losses recognized on sales of subsidiary stock by members of a
consolidated group. The regulations apply to corporations filing
consolidated returns, both during and after the period of affiliation,
and also
PROPOSED RULES: Outbound liquidations to foreign corporations; anti-abuse rule guidance,
Published: 2002-11-20
This document contains proposed regulations that provide
guidance regarding the application of section 367(e)(2) to certain
outbound liquidations. The regulations amend the antiabuse rule of
Sec. 1.367(e)2(d) by narrowing the scope of the rule to apply only to
outbound transfers to a foreign corporation in a complete liquidation
of a domestic
PROPOSED RULES: Miscellaneous Federal tax matters; hearings; Cancellation,
Published: 2002-07-16
This document cancels the public hearing on proposed
regulations that relate to the deductibility of losses recognized on
dispositions of subsidiary stock by members of a consolidated group.
PROPOSED RULES: Retirement plans; required distributions; cross reference; hearing,
Published: 2002-09-04
This document contains a notice of public hearing on proposed
regulations relating to required minimum distributions for defined
benefit plans and annuity contracts providing benefits under qualified
plans, individual retirement plans, and section 403(b) contracts.
PROPOSED RULES: Gross proceeds payments to attorneys; reporting requirements; Hearing cancellation,
Published: 2002-09-24
This document provides notice of cancellation of a public
hearing on proposed regulations under sections 6041 and 6045 of the
Internal Revenue Code.
PROPOSED RULES: Unit-livestock-price method; public hearing; Cancellation,
Published: 2002-06-03
This document provides notice of cancellation of a public
hearing on proposed regulations under section 471 of the Internal
Revenue Code.
RULES: Disqualified person; definition,
Published: 2002-02-01
This document contains final regulations narrowing the
definition of the term disqualified person for section 1031 likekind
exchanges. The amendments in the regulations are in response to recent
changes in the federal banking law, especially the repeal of section 20
of the Banking Act of 1933 (commonly referred to as the GlassSteagall
Act). The
RULES: Consolidated return regulations—; Intercompany transactions; timing rules,
Published: 2002-12-16
On July 18, 1995, the Treasury Department and the IRS
published final regulations governing the intercompany transaction
system of the consolidated return regulations. Those regulations state
that the timing rules of the intercompany transaction system are a
method of accounting. At the time of the publication of those
regulations, no amendment
Part II: See Committee for the Implementation of Textile Agreements; See Coast Guard; See Federal Aviation Administration; See Federal Highway Administration; See Maritime Administration; See National Highway Traffic Safety Administration; See Surface Transportation Board; See Internal Revenue Service; Treasury Department, Internal Revenue Service,
Published: 2002-08-02
This document contains new proposed rules implementing the
portions of sections 883(a) and (c) of the Internal Revenue Code of
1986, as amended, that relate to the exclusion from gross income
available to corporations organized in foreign countries that grant
equivalent exemptions to corporations organized in the United States
for income derived
PROPOSED RULES: Eligible deferred compensation plans; compensation deferred,
Published: 2002-05-08
This document contains proposed regulations that would provide
guidance on compensation deferred under eligible section 457(b)
deferred compensation plans of state and local governmental and tax
exempt entities. The regulations reflect the changes made to section
457 by the Tax Reform Act of 1986, the Small Business Job Protection
Act of 1996, the
RULES: Deductions and credits; disallowance for failure to file timely return; Correction,
Published: 2002-03-19
This document contains a correction to temporary regulations
that were published in the Federal Register on Thursday, January 29,
2002 (67 FR 4173) 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.
PROPOSED RULES: Taxable stock transactions; information reporting requirement; cross-reference,
Published: 2002-11-18
In the rules and regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
information reporting relating to taxable stock transactions. This
document contains proposed regulations under section 6043(c) requiring
information reporting by a corporation if control of the corporation is
acquired
PROPOSED RULES: Welfare benefit fund; guidance regarding whether part of 10 or more employer plan,
Published: 2002-07-11
This document contains proposed regulations that provide
guidance regarding whether a welfare benefit fund is part of a 10 or
more employer plan. The regulations reflect changes to the law made by
the Deficit Reduction Act of 1984. The regulations will affect certain
employers that provide welfare benefits to employees through a plan to
which more
PROPOSED RULES: Foreign personal holding company income; definition; Hearing cancellation,
Published: 2002-09-03
This document provides notice of cancellation of a public
hearing on proposed regulations under section 954 of the Internal
Revenue Code.
Part VI: Treasury Department, Internal Revenue Service,
Published: 2002-09-23
This document contains final regulations on the definition of
private activity bonds applicable to taxexempt bonds issued by state
and local governments for output facilities. These regulations affect
issuers of taxexempt bonds and provide needed guidance for applying
the private activity bond restrictions to output facilities.
RULES: Consolidated return regulations—; Loss limitation rules,
Published: 2002-05-31
This document contains amendments to temporary regulations
issued under sections 337(d) and 1502. The amendments clarify certain
aspects of the temporary regulations relating to the deductibility of
losses recognized on dispositions of subsidiary stock by members of a
consolidated group. The amendments in these temporary regulations apply
to
RULES: Dollar-value last-in, first-out (LIFO) regulations; inventory price index computation method; Correction,
Published: 2002-02-04
Correction
In rule document 02184, beginning on page 1075, in the issue of
Wednesday, January 9, 2002, make the following corrections: Sec. 1.4728 [Corrected]
1. On page 1083, in the third column, in Sec. 1.472
8(e)(3)(iii)(B)(4), in Example 3, in the eighth line ``(e)(2)(ii)(b)'' should read ``(e)(2)(ii)(b)''.
2. On
PROPOSED RULES: Accruals and allocations due to age attainment, reductions; and cash balance plans; nondiscrimination cross-testing rules application,
Published: 2002-12-11
This document contains proposed regulations that would provide
rules regarding the requirements that accruals or allocations under
certain retirement plans not cease or be reduced because of the
attainment of any age. In addition, the proposed regulations would
provide rules for the application of certain nondiscrimination rules to
cash balance
PROPOSED RULES: Dual consolidated loss recapture events,
Published: 2002-08-01
This document contains proposed regulations under section
1503(d) regarding the events that require the recapture of dual
consolidated losses. These regulations are issued to facilitate
compliance by taxpayers with the dual consolidated loss provisions. The
proposed regulations generally provide that certain events will not
trigger recapture of a
RULES: Annuity contracts; debt instruments with original issue discount,
Published: 2002-05-07
This document contains final regulations relating to the
federal income tax treatment of annuity contracts issued by certain
insurance companies. The 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
Revenue Code.
PROPOSED RULES: Consolidated return regulations—; Non-applicability of section 357(c) in consolidated group; hearing cancelled,
Published: 2002-03-19
This document provides notice of cancellation of a public
hearing on proposed regulations relating to consolidated returns;
applicability of other provisions of law; nonapplicability of section
357(c).