In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on identifying disqualified persons and determining whether a plan year is a nonallocation year under section 409(p) and on the definition of synthetic equity under section 409(p)(5). These proposed regulations
This document cancels the public hearing on proposed regulations under section 103(a) of the Internal Revenue Code that amend the final regulations that provide certain permitted remedial actions for taxexempt bonds issued by State and local governments.
This document contains final regulations relating to the earned income credit. The regulations reflect changes in the law since the existing regulations were published in the Federal Register on March 13, 1980. Due to subsequent statutory changes in the applicable tax law, substantial portions of the regulations are no longer in conformity with
This document contains amendments to regulations relating to the requirement under section 274 of the Internal Revenue Code to substantiate business expenses for traveling while away from home. The regulations affect taxpayers who deduct expenditures for incidental expenses while traveling away from home. This document also contains amendments to
This document contains corrections to final and temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that excluded discharge of under section 108. This document was published in the Federal Register on July 18, 2003 (68 FR 42590).
This document contains regulations relating to transfers of money or other property to provide for the satisfaction of contested liabilities. The regulations affect taxpayers that are contesting an asserted liability and that transfer their own stock or indebtedness, the stock or indebtedness of a related party, or a promise to [[Page 65635]]
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation relating to a paid income tax preparer's obligation to retain and furnish copies of income tax returns and claims for refund. The text of that temporary regulation also serves as the text of this proposed regulation.
This document gives effect to section 338(h)(10) elections in certain multistep transactions. These regulations affect corporations and their shareholders. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue
In rule document 0319644 beginning on page 45772 in the issue of Monday, August 4, 2003, make the following correction:
Sec. 1.14115 [Corrected]
On page 45775, in the second column, in Sec. 1.14115, add the following directly below the section heading:
* * * * *
[FR Doc. C319644 Filed 9503; 8:45 am]
BILLING CODE 150501D
In proposed rule document 0329042 beginning on page 65419 in the issue of Thursday, November 20, 2003, make the following corrections:
1. On page 65419, in the second column, in the second paragraph, in the fifth line from the bottom, ``under ``'' should read ``under Sec. ''.
2. On the same page, in the third column, in the thirdYears: 20002001200220032004200520062007200820092010201120122013