1 RULES: Retirement plans—; S corporation securities; prohibited allocations;
This document corrects temporary regulations (TD 9164) that were published in the Federal Register on Friday, December 17, 2004 (69 FR 75455) concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations.
2 RULES: Corporate reorganizations; interest continuity measurement; Correction,
Correction
In rule document 0518263 beginning on page 54631 in the issue of Friday, September 16, 2005, make the following correction:
PART 1[CORRECTED]
On page 54634, under PART 1INCOME TAXES, in the second column, in
amendatory instruction 11, in the second line, ``where the language'' should read ``remove the language''.
[FR Doc.
3 RULES: Life insurance value when distributed from qualified retirement plan,
This document contains final regulations under section 402(a) of the Internal Revenue Code regarding the amount includible in a distributee's income when life insurance contracts are distributed by a qualified retirement plan and regarding the treatment of property sold by a qualified retirement plan to a plan participant or beneficiary for less
4 PROPOSED RULES: Corporate statutory mergers and consolidations; definition and public hearing;
This document amends previously proposed regulations published in the Federal Register on January 24, 2003 (REG12648501, 20039 I.R.B. 542, 68 FR 3477) by crossreference to temporary regulations. Those regulations define the term statutory merger or consolidation as that term is used in section 368(a)(1)(A). This notice of proposed rulemaking
5 RULES: Private activity bonds; definition,
This document contains final regulations on the definition of private activity bond applicable to taxexempt bonds issued by State and local governments. These regulations affect issuers of taxexempt bonds and provide needed guidance for applying the private activity bond restrictions to refunding issues.
6 PROPOSED RULES: Attained age of the insured under section 7702,
This document contains proposed regulations explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes. This document also provides notice of a public hearing on these proposed regulations.
7 RULES: Charitable contributions; allocation and apportionment of deductions,
This document contains final regulations relating to the allocation and apportionment of the deduction for charitable contributions allowed under sections 170, 873(b)(2), and 882(c)(1)(B) and the deduction for charitable contributions allowed under an income tax treaty. These regulations apportion the deduction for charitable contributions on the
8 RULES: Safe harbor sale and leaseback transactions; uniform capitalization of interest
This document contains amendments to regulations relating to the capitalization of interest expense incurred in sale and leaseback transactions under the Economic Recovery Tax Act of 1981 (ERTA) safe harbor leasing provisions. The regulations affect taxpayers that provide purchase money obligations in connection with these transactions.
9 PROPOSED RULES: Partner's distributive share,
The proposed regulations provide rules for testing the substantiality of an allocation under section 704(b) where the partners are lookthrough entities or members of a consolidated group, provide additional guidance on the effect of other provisions, such as section 482, upon the tax treatment of a partner with respect to the partner's
10 RULES: Corporate reorganizations; interest continuity measurement,
This document contains final regulations that provide guidance regarding the satisfaction of the continuity of interest requirement for corporate reorganizations. The final regulations affect corporations and their shareholders.
Years: 20002001200220032004200520062007200820092010