1 PROPOSED RULES: Hearing cancellation,
This document provides notice of cancellation of a public hearing on proposed regulations by crossreference to temporary regulations relating to information reporting to taxable stock under section 6043(c) of the Internal Revenue Code.
2 RULES: Vans and light trucks; depreciation,
This document contains temporary regulations relating to the definition of passenger automobiles for purposes of section 280F(a). These temporary regulations affect certain taxpayers that use vans and light trucks in their trade or business.
3 PROPOSED RULES: Consolidated return regulations—; Section 108 application to consolidated
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. The text of those regulations also serves as the text of these proposed regulations.
4 RULES: Nonaccrual-experience method of accounting; use limitation; Correction,
This document contains corrections to temporary regulations that were published in the Federal Register on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations to providing guidance regarding the use of a nonaccrualexperience method of accounting by taxpayers using an accrual method of accounting and performing services.
5 PROPOSED RULES: Stock dispositions; suspension of losses; hearing cancellation,
This document cancels a public hearing on proposed regulations under section 1502 of the Internal Revenue Code regarding proposed regulations that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain dispositions and deconsolidations of such stock.
6 PROPOSED RULES: Separate return limitation years; loss carryovers waiver; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 1502 that permit the amendment of certain elections to waive the loss carryovers of an acquired subsidiary. The text of the temporary regulations published in this issue of the Federal Register also serves as the text
7 RULES: Tax attributes reduction due to discharge of indebtedness,
This document contains regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of the temporary regulations also serves as the text of the proposed
8 PROPOSED RULES: Defined contribution plans; distribution forms elimination; correction,
This document contains a correction to proposed regulations that was published in the Federal Register on July 8, 2003 (68 FR 40581). This regulation modifies the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.
9 PROPOSED RULES: Special depreciation allowance; cross-reference; Hearing cancelled,
This document cancels a public hearing on proposed regulations under Sections 168 and 1400L of the Internal Revenue Code relating to the depreciation of property subject to section168 of the Internal Revenue Code (MACRS property) and the depreciation of computer software subject to section 167.
10 PROPOSED RULES: Redemptions taxable as dividends; Hearing cancellation,
This document provides notice of cancellation of a public hearing on proposed regulations that provide guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as a dividend, as well as guidance regarding certain acquisitions of stock by related corporations that are stock under
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