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101. Information Returns by Donees Relating to Qualified Intellectual Property Contributions

PROPOSED RULES: Qualified intellectual property contributions; information returns by donees; cross-reference,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

102. Dual Consolidated Loss Regulations; Correction

PROPOSED RULES: Dual consolidated losses; correction,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

103. Return of Partnership Income

RULES: Partnership income; return,

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.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

104. Loss Limitation Rules; Correction

RULES: Loss limitation rules,

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.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

105. Section 411(d)(6) Protected Benefits; Correction

PROPOSED RULES: Protected benefits; section 411(d)(6) anti-cutback rules; public hearing; Correction,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

106. Return Required by Subchapter T Cooperatives Under Section 6012

PROPOSED RULES: Subchapter T cooperatives; return requirements,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

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