21 PROPOSED RULES: Expenditures capitalization and deduction; guidance; public hearing; correction,
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that explains how section 263(a) of the Internal Revenue Code (Code) applies to amounts paid to acquire, create, or enhance intangible assets. This document was published in the Federal Register on December 19, 2002 (67 FR 77701).
22 PROPOSED RULES: Split-dollar life insurance arrangements; hearing,
This document contains proposed regulations relating to the valuation of economic benefits under certain equity splitdollar life insurance arrangements. The proposed regulations will provide needed guidance to persons who enter into splitdollar life insurance arrangements. This document also provides notice of a public hearing on the proposed
23 PROPOSED RULES: Tax-exempt bonds; remedial actions,
This document contains proposed regulations that amend the final regulations that provide certain permitted remedial actions for taxexempt bonds issued by State and local governments. This document also contains a notice of public hearing on these proposed regulations.
24 PROPOSED RULES: Partnership transactions involving long-term contracts; accounting method;
This document contains a correction to a proposed regulation that was published in the Federal Register on May 15, 2002 (68 FR 46516), relating to partnership transactions involving contracts accounted for under a long term contract method of accounting.
25 RULES: Deductions and credits; disallowance for failure to file timely return,
This document contains final regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations (collectively, foreign taxpayers) that fail to file a timely U.S. income tax return. The regulations affect foreign taxpayers that fail to file a return by the appropriate deadlines.
26 RULES: Compensatory stock options transfers,
This document contains regulations that provide rules governing transfers of certain compensatory stock options (nonstatutory stock options). The regulations affect persons who have been granted nonstatutory stock options, as well as service recipients who may be entitled to deductions related to the options. The text of the temporary regulations
27 PROPOSED RULES: Securities in an S corporation; prohibited allocations; cross-reference,
This document provides notice of a change of date for the public hearing on proposed regulations by crossreference to temporary regulations under sections 409(p), and 409(p)(5).
28 PROPOSED RULES: Contested liabilities; transfers to provide for satisfaction; cross reference;
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is
29 RULES: Paid tax return preparers; electronic filing,
This document contains temporary regulations to facilitate electronic filing by tax return preparers. The existing regulations, which contain references to manually signed returns, have resulted in uncertainty over whether preparers must produce manually signed, paper copies of returns for taxpayers and for the preparers' records. The temporary
30 PROPOSED RULES: Multi-step transactions; effect of elections; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that give effect to section 338(h)(10) elections made in certain multistep transactions. The text of the temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.
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