1 PROPOSED RULES: Transactions involving the transfer of no net value,
This document contains proposed regulations providing guidance regarding corporate formations, reorganizations, and liquidations of insolvent corporations. These regulations provide rules requiring the exchange (or, in the case of section 332, a distribution) of net value for the nonrecognition rules of subchapter C to apply to the transaction.
2 Part II: Treasury Department, Internal Revenue Service,
This document contains proposed regulations regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service recipients for whom the service providers provide services. This document also provides a notice of public hearing on
3 RULES: Taxpayer Relief Act—; Roth IRAs,
This document contains temporary regulations under section 408A of the Internal Revenue Code (Code). These temporary regulations provide guidance concerning the tax consequences of converting a non Roth IRA annuity to a Roth IRA. These temporary regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees,
4 PROPOSED RULES: Relative values of optional forms of benefit; disclosure,
This document contains proposed regulations that would revise final regulations that were issued on
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December 17, 2003, under section 417(a)(3) of the Internal Revenue Code
concerning content requirements applicable to explanations of qualified
joint and survivor annuities and qualified preretirement survivor
annuities payable under
5 RULES: Installment obligations and contributed contracts,
This document contains final regulations under sections 704(c) and 737 relating to the tax treatment of installment obligations and property acquired pursuant to a contract. The regulations affect partners and partnerships and provide guidance necessary to comply with the law.
6 PROPOSED RULES: Section 367 stock transfers involving foreign corporations in transactions
This document contains proposed amendments to the regulations under section 367 relating to certain transfers of stock involving foreign corporations in transactions governed by section 304. Specifically, these proposed regulations provide that if, pursuant to section 304(a)(1), a U.S person is treated as transferring stock of a domestic or
7 RULES: Installment obligations and contributed contracts; Correction,
This document adds the text that was inadvertently omitted from the Code of Federal Regulations. The text was originally published in TD 9193, which was published in the Federal Register on Friday, March 22, 2005 (70 FR 14394). The final regulations relate to the tax treatment of installment obligations and property acquired pursuant to a
8 PROPOSED RULES: 401(k) plans; designated Roth contributions to cash or deferred arrangements,
This document contains proposed amendments to the regulations
under section 401(k) and (m) of the Internal Revenue Code. These [[Page 10063]]
proposed regulations would provide guidance concerning the requirements
for designated Roth contributions to qualified cash or deferred
arrangements under section 401(k). These proposed regulations would
9 RULES: Stock or securities in acquisition; recognition of gain on distributions,
This document contains final regulations under section 355(e) of the Internal Revenue Code relating to the recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. Changes to the applicable law were made by the Taxpayer Relief Act of 1997. These regulations affect
10 PROPOSED RULES: Dual consolidated losses—; Hearing cancellation,
This document cancels a public hearing on proposed regulations under section 1503(d) of the Internal Revenue Code (Code) regarding dual consolidated losses.
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