21 PROPOSED RULES: Returned or recharacterized IRA contributions; earnings calculation,
These proposed regulations provide a new method to be used for calculating the net income attributable to IRA contributions that are distributed as a returned contribution pursuant to section 408(d)(4) of the Internal Revenue Code or recharacterized pursuant to section 408A(d)(6). The regulations will affect IRA owners and IRA trustees, custodians
22 PROPOSED RULES: Individuals not filing joint returns; community income treatment,
This document contains proposed regulations relating to the treatment of community income under section 66 for certain married individuals in community property states who do not file joint individual Federal income tax returns. The regulations also reflect changes in the law made by the Internal Revenue Service Restructuring and Reform Act of
23 PROPOSED RULES: Tax-exempt bonds issued by State and local governments; arbitrage and private
This document contains proposed amendments to the final regulations on the arbitrage and private activity restrictions applicable to taxexempt bonds issued by State and local governments. The proposed amendments affect issuers of taxexempt bonds and provide guidance on the definitions of investmenttype property and private loan to help issuers
24 PROPOSED RULES: Foreign corporations; gross income; exclusions; Hearing change and extension of
This document changes the date of a public hearing on proposed regulations relating to exclusions from gross income of foreign corporations under section 883 of the Internal Revenue Code, and extends the time for submitting public comments and outlines of oral comments.
25 RULES: Domestic reverse hybrid entities; treaty guidance regarding payments,
This document contains final regulations under section 894 relating to the eligibility for treaty benefits of items of income paid by domestic entities that are not fiscally transparent under U.S. law but are fiscally transparent under the laws of the jurisdiction of the person claiming treaty benefits (domestic reverse hybrid entities). The
26 RULES: Deductions and credits; disallowance for failure to file timely return,
This document contains regulations 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. The current regulations permit nonresident aliens and foreign corporations the benefit of deductions and credits only if they timely file a U.S.
27 PROPOSED RULES: Controlled foreign partnerships; filing requirements; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation relating to controlled foreign partnerships. That document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865. The text of that regulation also serves as
28 PROPOSED RULES: Qualified cost sharing arrangements; compensatory stock options; Correction,
This document contains corrections to a notice of proposed rulemaking and notice of public hearing published in the Federal Register on Monday, July 29, 2002 (67 FR 48997) that provides guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.
29 PROPOSED RULES: Gross proceeds payments to attorneys; reporting requirements,
This document contains proposed regulations relating to the reporting of payments of gross proceeds to attorneys. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997 (1997 Act). The regulations will affect attorneys who receive payments of gross proceeds on behalf of their clients and certain payors (for example,
30 PROPOSED RULES: Corporate statutory mergers and consolidations; definition; hearing cancelled,
This document cancels the public hearing on proposed regulations that define the term statutory merger or consolidation as that term is used in section 368(a)(1)(A).
Years: 20002001200220032004200520062007200820092010