This document contains a correction to final and temporary regulations (TD 9244), that were published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain
This document contains final regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. These final regulations reflect changes made to section 41 by the Revenue Reconciliation Act of 1989, which
This document provides notice of cancellation of a public hearing on proposed rulemaking relating to the annual filing of Federal employment tax deposits for employees in the Employers' Annual Federal Tax Program (Form 944) under sections 6302 and 31.63021 of the Internal Revenue Code.
In Title 26 of the Code of Federal Regulations, part 1 (Sec. Sec. 1.301 to 1.400),
revised as of April 1, 2006, on page 10, Sec. 1.3011 is corrected by adding paragraph (g) to read as follows:
Sec. 1.3011 Rules applicable with respect to distributions of money and other property.
* * * * *
(g) Reduction for
This document contains proposed regulations that provide guidance under section 987 of the Internal Revenue Code (Code) regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit (section 987 QBU) as well as the timing, amount, character and source of any section 987 gain or loss.
In rule document E618909 beginning on page 65722 in the issue of Thursday, November 9, 2006, make the following correction:
Sec. 1.416 [Corrected]
On page 65730, in the first column, in Sec. 1.416(e), in Example 5, in paragraph (ii)(A), in the second to last line in the paragraph, ``The group credit is 0.20'' should read ``The
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance under section 1502 that governs certain basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. The text of those regulations also serves as
This document corrects final regulations and removal of temporary regulations (TD 9253) that was published in the Federal Register on Tuesday, March 14, 2006 (71 FR 13003) relating to the withholding of tax under section 1441 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and
This document contains proposed regulations that clarify the circumstances in which accounts or notes receivable are ``acquired * * * for services rendered'' within the meaning of section 1221(a)(4) of the Internal Revenue Code. This document also provides a notice of public hearing on these proposed regulations.
This document contains 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 isYears: 20002001200220032004200520062007200820092010201120122013