PROPOSED RULES: Qualified intellectual property contributions; information returns by donees; cross-reference,
Published: 2005-05-23
This document contains proposed regulations that provide
guidance for the filing of information returns by donees relating to
qualified intellectual property contributions. The text of the
temporary regulations published in the Rules and Regulations section of
this issue of the Federal Register also serves as the text of these
proposed
PROPOSED RULES: Dual consolidated losses; correction,
Published: 2005-07-11
This document contains corrections to a notice of proposed
rulemaking and notice of public hearing that was published in the
Federal Register on Tuesday, May 24, 2005 (70 FR 29868). The proposed
regulations provide guidance regarding dual consolidated loss issues,
including exceptions to the general prohibition against using a dual
consolidated
RULES: Partnership income; return,
Published: 2005-02-11
This document contains final regulations that authorize the
Commissioner to provide exceptions to the requirements of section
6031(a) of the Internal Revenue Code for certain partnerships by
guidance published in the Internal Revenue Bulletin. The regulations
adopt the rules of the temporary regulations without any changes.
RULES: Loss limitation rules,
Published: 2005-03-25
This document corrects final regulations (TD 9187) that were
published in the Federal Register on Thursday, March 3, 2005 (70 FR
10319), that disallows certain losses recognized on sales of subsidiary
stock by members of a consolidated group.
PROPOSED RULES: Protected benefits; section 411(d)(6) anti-cutback rules; public hearing; Correction,
Published: 2005-09-27
This document corrects a notice of proposed rulemaking and
notice of public hearing (REG15651804) that was published in the
Federal Register on Friday, August 12, 2005 (70 FR 47155). The document
contains regulations relating to the anticutback rules of section
411(d)(6) of the Internal Revenue Code, which generally protect accrued
benefits, early
PROPOSED RULES: Subchapter T cooperatives; return requirements,
Published: 2005-07-29
This document contains proposed regulations that prescribe the
form that cooperatives must use to file their income tax returns. The
regulations affect all cooperatives that are currently required to file
an income tax return on either Form 1120, ``U.S. Corporation Income Tax
Return,'' or Form 990C, ``Farmers'' Cooperative Association Income Tax
