41 PROPOSED RULES: Private activity bonds; definition; Hearing canceled,
This document provides notice of cancellation of a public hearing on proposed regulations relating to the definition of private activity bond applicable to taxexempt bonds issued by State and local governments.
42 RULES: Taxable stock transactions; information reporting requirements,
This document contains temporary regulations requiring information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure. This document also contains temporary regulations concerning information reporting requirements for brokers with
43 RULES: Corporate statutory mergers and consolidations; definition,
This document contains temporary regulations that define the term statutory merger or consolidation as that term is used in section 368(a)(1)(A). These regulations affect corporations engaging in statutory mergers and consolidations, and their shareholders. The text of the temporary regulations also serves as the text of the proposed regulations
44 PROPOSED RULES: Corporate statutory mergers and consolidations; definition and public hearing;
This document cancels the public hearing on proposed regulations relating to statutory mergers and consolidations.
45 PROPOSED RULES: Modified accelerated cost recovery system property; changes in use;
This document contains proposed regulations relating to the depreciation of property subject to section 168 of the Internal Revenue Code (MACRS property). Specifically, these proposed regulations provide guidance on how to depreciate MACRS property for which the use changes in the hands of the same taxpayer. The proposed regulations reflect
46 PROPOSED RULES: Credit for increasing research activities; correction,
This document contains corrections to proposed regulations that were published in the Federal Register on July 29, 2003 (68 FR 44499). This regulation relates to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control.
47 RULES: Loans from qualified employer plan to plan participants or beneficiaries;
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, December 3, 2002 (67 FR 71821). This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries.
48 RULES: Loss corporations; interests distributions,
This document contains temporary regulations under section 382 of the Internal Revenue Code of 1986. The temporary regulations affect loss corporations and provide guidance on whether a loss corporation has an ownership change where a qualified trust described in section 401(a) distributes an ownership interest in an entity. The text of these
49 PROPOSED RULES: At-risk limitations; interest other than that of a creditor; Correction,
This document contains a correction to a notice of proposed rulemaking relating to the treatment, for purposes of the atrisk limitations, of amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person related to a person (other than the borrower) with such an interest.
50 PROPOSED RULES: Partnership transactions involving long-term contracts; accounting method;
Correction
In proposed rule document 0318484 beginning on page 46516 in the issue of Wednesday, August 6, 2003, make the following corrections: Sec. 1.4604 [Corrected]
1. On page 46523, in Sec. 1.4604(k)(5)(iv), in the third column, in Example 11, in the first paragraph, in the 27th line from the bottom,``(ii)'' should be the beginning of
Years: 20002001200220032004200520062007200820092010201120122013