1 PROPOSED RULES: Business electronic filing; guidance,
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations providing
that a Form 5472 that is timely filed electronically is treated as
satisfying the requirement timely to file a duplicate Form 5472 with the Internal Revenue Service
[[Page 5941]]
Center in Philadelphia, Pennsylvania. This
2 RULES: Stock basis after group structure change,
This document contains final regulations under section 1502 providing guidance regarding the determination of basis in the stock of the former common parent following a group structure change. These final regulations affect corporations filing consolidated returns.
3 PROPOSED RULES: Qualified zone academy bonds; States and political subdivisions obligations;
This document provides notice of cancellation of a public hearing on proposed rulemaking relating to qualified zone academy bonds and the obligations of States and political subdivisions.
4 RULES: Investment adjustments; treatment of loss carryovers from separate return
This document contains temporary regulations under section 1502 that provide guidance regarding the treatment of certain losses available to acquired subsidiaries as a result of an election made under the section 1502 regulations. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of
5 PROPOSED RULES: Partnerships; disguised sales; correction,
This document contains a correction to proposed regulations which were published in the Federal Register on Friday, November 26, 2004 (69 FR 68838). The proposed regulations relates to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners.
6 PROPOSED RULES: Contested liabilities; transfers to provide for satisfaction; cross-reference;
This document provides notice of cancellation of a public hearing on proposed rulemaking relating to transfers to provide for satisfaction of contested liabilities.
7 RULES: Real estate mortgage investment conduits; Section 446 application with respect
This document contains final regulations relating to the proper timing and source of income from fees received to induce taxpayers to become the holders of noneconomic residual interests in Real Estate Mortgage Investment Conduits (REMICs).
8 PROPOSED RULES: Section 179 elections; cost of property expense,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 179 of the Internal Revenue Code relating to the election to expense the cost of property subject to section 179. The temporary regulations reflect changes to the law made by the Jobs and Growth Tax Relief
9 RULES: Duplicate Forms 5472; electronic filing,
This document contains a final regulation providing that a Form 5472 that is timely filed electronically is treated as satisfying the requirement timely to file a duplicate Form 5472 with the Internal Revenue Service Center in Philadelphia, Pennsylvania. This action is necessary to clarify how the duplicate filing requirements for Form 5472 apply
10 PROPOSED RULES: Computing depreciation changes; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under sections 446(e) and 1016(a)(2) of the Internal Revenue Code relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset
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