21 RULES: Income tax return preparer; identifying number,
This document contains final regulations that allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare. The regulations are needed to implement section 6109(a) as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. The
22 RULES: Hedging transactions; Correction,
This document contains corrections to final regulations that were published in the Federal Register on Wednesday, March 20, 2002 (67 FR 12863) relating to the character of gain or loss from hedging transactions.
23 PROPOSED RULES: Insurance companies; sale or acquisition of assets under section 338; public
This document contains proposed regulations that apply to a deemed sale or acquisition of an insurance company's assets pursuant to an election under section 338 of the Internal Revenue Code, to a sale or acquisition of an insurance trade or business subject to section 1060, and to the acquisition of insurance contracts through assumption
24 PROPOSED RULES: Dual consolidated loss recapture events; Hearing cancellation,
This document cancels a public hearing on proposed regulations under section 1503(d) regarding the events that require the recapture of dual consolidated losses.
25 RULES: Domestic reverse hybrid entities; treaty guidance regarding payments;
This document contains corrections to final regulations that were published in the Federal Register on Wednesday, June 12, 2002 (67 FR 40157) relating to the eligibility for treaty benefits of items of income paid by domestic entities.
26 PROPOSED RULES: Property transfers to Regulated Investment Companies (RICs) and Real Estate
This document contains proposed regulations that 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 to a C corporation's basis in the property. The text of the temporary regulations published in the Rules and
27 RULES: Partnership mergers and divisions; tax consequences; correction,
This document contains corrections to final regulations (TD 8925), which were published in the Federal Register on Thursday, January 4, 2001 (66 FR 715), relating to the tax consequences of partnership mergers and divisions.
28 PROPOSED RULES: Relative values of optional forms of benefit; disclosure,
This document contains proposed regulations that would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and would specify requirements for disclosing the relative value of optional forms of benefit that
29 PROPOSED RULES: Modified guaranteed contracts; guidance under Small Business Job Protection Act;
This document contains proposed regulations affecting insurance companies that define the interest rate to be used with respect to certain insurance contracts that guarantee higher returns for an initial, temporary period. Specifically, the proposed regulations define the appropriate interest rate to be used in the determination of tax reserves
30 PROPOSED RULES: Property transfers to Regulated Investment Companies and Real Estate Investment
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
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