1 RULES: Private activity bonds; definition; correction,
This document corrects final regulations (TD 9234) that was published in the Federal Register on Monday, December 19, 2005 (70 FR 75028). The final regulations relates to the definition of private activity bond applicable to taxexempt bonds issued by State and local governments.
2 PROPOSED RULES: Redemptions taxable as dividends; withdrawn,
This document withdraws a notice of proposed rulemaking relating to redemptions of stock in which the redemption proceeds are treated as a dividend distribution. The proposed regulations were published on October 18, 2002 (67 FR 64331). After consideration of the comments received, the IRS and Treasury Department have decided to withdraw the
3 PROPOSED RULES: Household and dependent care services necessary for gainful employment;
This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.
4 PROPOSED RULES: Railroad track maintenance credit; cross-reference; hearing,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 45G of the Internal Revenue Code relating to the railroad track maintenance credit determined for qualified railroad track maintenance expenditures paid or incurred by a Class II or Class III railroad and other
5 RULES: Income attributable to domestic production activities; deduction; Correction,
Correction
In rule document E617402 beginning on page 61662 in the issue of Thursday, October 19, 2006, make the following correction:
Sec. 1.1990 [Corrected]
On page 61665, in the second column, in Sec. 1.1990, under Sec. 1.1997(b)(4),
``(4)Losses used to reduce taxable income of expanded affiliated group. [Reserved].''
should
6 RULES: Alternative method for determining tax book value of assets; allocation and
This document contains final regulations providing an alternative method of valuing assets for purposes of apportioning expenses under the tax book value method of Sec. 1.8619T. The alternative tax book value method, which is elective, allows taxpayers to determine, for purposes of apportioning expenses, the tax book value of all tangible
7 PROPOSED RULES: Life-nonlife consolidated returns; tacking rule requirements; cross-reference,
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirements for including insurance companies in a lifenonlife consolidated return. The text of those regulations also serves as the text of these proposed regulations. These regulations affect corporations filing
8 RULES: Stock transfer rules; carryover of tax attributes,
This document contains final regulations addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code (Code).
9 RULES: Stock transfer rules; carryover of tax attributes; Correction,
This document contains a correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006(71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is
10 PROPOSED RULES: Annuity contracts; property exchanges; Hearing location change,
On October 18, 2006, on page 61441 of the Federal Register (71
FR 61441), a notice of proposed rulemaking and notice of public hearing
announced that a public hearing concerning guidance on the taxation of the
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exchange of property for an annuity contract will be held February 16,
2007 in the auditorium of the New Carrollton Federal