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
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.
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
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
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
participants or beneficiaries to receive loans from plans, including loans
This document provides notice of cancellation of a public
hearing on proposed rulemaking relating to the obligations of States and political subdivisions.
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
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.
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.
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.