1 RULES: Basis of partner's interest; determination; special rules,
This document contains final regulations relating to special rules on determination of basis of a partner's interest under section 705. The final regulations are necessary to coordinate sections 705 and 1032.
2 PROPOSED RULES: Compensatory stock options transfers; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the sale or other disposition of compensatory nonstatutory stock options to related persons. The text of those regulations also serves as the text of these proposed regulations.
3 RULES: Consolidated return regulations—; Section 108 application to consolidated
This document contains temporary regulations under section 1502 that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These temporary regulations affect corporations filing consolidated returns. The text of the temporary regulations also serves as the text of the proposed
4 PROPOSED RULES: Installment obligations and contributed contracts,
This document contains proposed regulations relating to the tax treatment of installment obligations and property acquired pursuant to a contract under sections 704(c) and 737. The proposed regulations affect partners and partnerships and provide guidance necessary to comply with the law.
5 PROPOSED RULES: Securities and commodities; statutory valuation requirements; safe harbor,
This document describes and explains a possible framework for a safe harbor (including recordkeeping and record retention requirements) that would satisfy the statutory requirement to value certain securities and commodities under section 475 of the Internal Revenue Code. This document also invites comments from the public on this safe harbor and
6 RULES: Testamentary trusts; subchapter S qualified trust election,
This document contains final regulations relating to a qualified subchapter S trust election for testamentary trusts under section 1361 of the Internal Revenue Code. The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to the applicable law. The final regulations affect S corporations and their
7 PROPOSED RULES: Assumption of partner liabilities; cross-reference; Correction,
Correction
In proposed rule document 0315282 beginning on page 37434 in the issue of Tuesday, June 24, 2003, make the following corrections: Sec. 1.7520 [Corrected]
1. On page 37440, in the second column, in Sec. 1.7520, in the first line, ``1.7526'' should read, ``Sec. 1.7526''.
Sec. 1.7527 [Corrected]
2. On page 37442, in the
8 RULES: Consolidated return regulations—; Section 108 application to consolidated
This document contains amendments to temporary regulations under section 1502 that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These temporary regulations affect corporations filing consolidated returns. The text of the temporary regulations also serves as the text of the
9 RULES: Principal residence sale or exchange—; Exclusion of gain; correction,
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, December 24, 2002 (67 FR 78358), relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence.
10 PROPOSED RULES: Qualified retirement plans; deemed IRAs,
This document contains proposed regulations that provide guidance regarding accounts or annuities added to qualified employer plans where such accounts or annuities are to be treated as individual retirement plans. These regulations reflect changes made to the law by the Economic Growth and Tax Relief Reconciliation Act of 2001 and by the Job
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