141 RULES: Low-income housing tax credit allocation certification; electronic filing,
This document contains regulations that facilitate the electronic filing of Form 8609, ``LowIncome Housing Credit Allocation Certification.'' The regulations affect taxpayers who file Form 8609.
142 PROPOSED RULES: Modified accelerated cost recovery system property; changes in use;
This document corrects a notice of proposed rulemaking; notice of proposed rulemaking by crossreference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations (REG10659000, REG13849902) that were published in the Federal Register on Monday, March 1, 2004 (69 FR 9560) relating to the depreciation of
143 PROPOSED RULES: Adjustment to net unrealized built-in gain,
This document contains proposed regulations under section 1374 that provide for an adjustment to the amount that may be subject to tax under section 1374 in certain cases in which an S corporation acquires assets from a C corporation in an acquisition to which section 1374(d)(8) applies. These proposed regulations provide guidance to certain S
144 PROPOSED RULES: C corporations converting to S corporations; LIFO recapture,
This document contains proposed regulations regarding LIFO recapture by corporations converting from C corporations to S corporations. The purpose of the proposed regulations is to provide guidance on the LIFO recapture requirement when the corporation holds inventory accounted for under the lastin, firstout (``LIFO'') method (LIFO inventory)
145 PROPOSED RULES: Timely mailing of documents and payments treated as timely filing and paying;
This document contains a notice of public hearing on proposed regulations that would amend Sec. 301.75021(e) to provide that, other than direct proof of actual delivery, a registered or certified mail receipt is the only prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws.
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