This document provides notice of cancellation of a public [[Page 8886]]
hearing on the ordering of rules of section 664(b) for characterizing distributions from charitable remainder trusts.
This document contains corrections to TD 9118, which was published in the Federal Register on Thursday, March 18, 2004 (69 FR 12799), relating to certain aspects of the temporary regulations addressing the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group and to the consequences of treating
This document contains proposed regulations relating to the optional 10year writeoff of certain tax preference items under section 59(e) of the Internal Revenue Code (Code). These proposed regulations provide guidance on the time and manner of making an election under section 59(e). The regulations also provide guidance on revoking an election
This document contains proposed regulations relating to the accrual of original issue discount (OID) on certain real estate mortgage investment conduit (REMIC) regular interests. The proposed regulations are necessary to provide guidance to REMICs, REMIC regular interest holders and information reporters regarding the accrual of OID. This document
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on November 10, 2004 (69 FR 65108), providing rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program.
This document contains amendments relating to certain aspects of the temporary regulations addressing the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group and to the consequences of treating subsidiary stock as worthless. In addition, this document contains temporary regulations that clarify
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations relating to the capitalization of interest expense in sale and leaseback transactions under the Economic Recovery Tax Act of 1981 (ERTA) safe harbor leasing provisions. The regulations affect taxpayers that provide
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.
In rule document 0419478 beginning on page 55743 in the issue of Thursday, September 16, 2004, make the following corrections:
1. On page 55743, in the second column, in the first full paragraph, in the tenth line, ``sect;1.60911(b)'' should read ``Sec. 1.60911(b).''
Sec. 1.60912 [Corrected]
2. On page 55744, in the second
In rule document 0331900 beginning on page 75128 in the issue of Tuesday, December 30, 2003, make the following correction:
Sec. 1.60114 [Corrected]
On page 75130, in Sec. 1.60114, in the second column, after paragraph (b)(3)(v), add
``* * * * *''
to the end of the paragraph.
[FR Doc. C331900 Filed 12904; 8:45 am]