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.
This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998.
This document cancels the public hearing on proposed regulations relating to cost recovery under the income forecast method.
This document suspends a final rule that was published in the Federal Register on Monday, April 29, 2002 (67 FR 20896) providing guidance on the application of the rules governing qualified covered calls.
This document contains proposed regulations relating to golden parachute payments to provide guidance to taxpayers who must comply with section 280G. Proposed regulations under section 280G were previously published in the Federal Register on May 5, 1989 (the 1989 proposed regulations). These proposed regulations are proposed to apply to any
This document contains corrections to final regulations that were published in the Federal Register on Monday, September 23, 2002 (67 FR 59756) relating to the definition of private activity bonds applicable to taxexempt bonds issued by state and local governments for output facilities.
This document contains final regulations providing guidance under subpart F relating to partnerships. The final regulations are necessary in order to clarify the treatment of a controlled foreign corporation's (CFC) distributive share of partnership income under subpart F. The final regulations will affect United States shareholders of CFCs that
This document withdraws the notice of proposed rulemaking
published in the Federal Register on January 2, 2001. In the Rules and
Regulations section of this issue of the Federal Register, the IRS is issuing
temporary regulations relating to recognition of gain on certain distributions of stock or securities of a controlled