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RULES: Computer software,
Published: 2007-03-20
This document contains final regulations concerning the
application of section 199 of the Internal Revenue Code, which provides
a deduction for income attributable to domestic production activities.
The final regulations are necessary to provide guidance regarding
certain transactions involving online software and to clarify the rules
regarding
PROPOSED RULES: Unified rule for loss on subsidiary stock; Correction,
Published: 2007-06-07
This document contains corrections to a notice of proposed
rulemaking that were published in the Federal Register on Tuesday,
January 23, 2007 (72 FR 2964). These regulations apply to corporations
filing consolidated returns. The regulations implement aspects of the
repeal of the General Utilities doctrine by redetermining members'
bases in subsidiary
RULES: Built-in gains and losses; Correction,
Published: 2007-08-01
This document contains a correction to temporary regulations
(TD 9330) that were published in the Federal Register on Thursday, June
14, 2007 (72 FR 32792) applying to corporations that have undergone
ownership changes within the meaning of section 382. These regulations
provide guidance regarding the treatment of prepaid income under the
builtin
PROPOSED RULES: Medical and accident insurance benefits under qualified plans; tax treatment of payments; Correction,
Published: 2007-09-26
This document contains corrections to notice of proposed
rulemaking that was published in the Federal Register on Monday, August
20, 2007 (72 FR 46421), regarding the tax treatment of payments by
qualified plans for medical or accident insurance.
RULES: Foreign tax credit; foreign tax redeterminations notification; Correction,
Published: 2007-12-19
This document contains a correction to temporary regulations
(TD 9362) that were published in the Federal Register on Wednesday,
November 7, 2007 (72 FR 62771) relating to a United States taxpayer's
obligation under section 905(c) of the Internal Revenue Code to notify
the IRS of a foreign tax redetermination, which is a change in the
taxpayer's
RULES: Repeal of tax interest on nonresident alien individuals and foreign corporations received from certain portfolio debt investments,
Published: 2007-04-12
This document contains final regulations under sections 871
and 881 of the Internal Revenue Code (Code) relating to the exclusion
from gross income of portfolio interest paid to a nonresident alien
individual or foreign corporation. These regulations clarify how the
portfolio interest rules apply with respect to interest paid to a
partnership (or
RULES: Foreign and foreign-owned domestic corporations; required information returns,
Published: 2007-07-13
This document contains final regulations that provide guidance
under sections 6038 and 6038A of the Internal Revenue Code (Code). The
final regulations clarify the information required to be furnished
regarding certain related party transactions of certain foreign
corporations and certain foreignowned domestic corporations. The final
regulations
RULES: Employee benefits; cafeteria plans; removed; Correction,
Published: 2007-08-24
Employee Benefits Cafeteria Plans
Correction
In rule document E714823 appearing on page 41891 in the issue of Wednesday, August 1, 2007, make the following correction:
On page 41891, in the second column, under the SUMMARY heading, in the sixth line ``the < ='' should read ``the ''.
[FR Doc. Z714823 Filed 82307; 8:45 am]
BILLING CODE
PROPOSED RULES: Corporate stock distribution; withholding agent's obligation to withhold and report tax under Chapter 3,
Published: 2007-10-17
This document contains proposed regulations regarding a
withholding agent's obligation to withhold and report tax under Chapter
3 of the Internal Revenue Code when there is a distribution in
redemption of stock of a corporation that is actively traded on an
established financial market. Specifically, the proposed regulations
provide an escrow
PROPOSED RULES: Nuclear decommissioning funds,
Published: 2007-12-31
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations under
section 468A of the Internal Revenue Code relating to deductions for
contributions to trusts maintained for decommissioning nuclear power
plants. The temporary regulations reflect changes to the law made by
the Energy Policy
RULES: Space and ocean activities and communications; source of income; correction,
Published: 2007-01-25
Correction
In rule document E622174 beginning on page 77594 in the issue of
Wednesday, December 27, 2006, make the following correction: Sec. 1.8639 [Corrected]
On page 77610, in the third column, in Sec. 1.8639(j), in Example
11, in the fourth line, ``canconnect'' should read ``can connect''. [FR Doc. Z622174 Filed 12407; 8:45 am]
BILLING
PROPOSED RULES: Taxpayers claiming direct and indirect foreign tax credits; paid tax amounts determination for Section 901 purposes; hearing; Correction,
Published: 2007-05-10
This document contains a correction to notice of proposed
rulemaking that was published in the Federal Register on Friday, March
30, 2007 (71 FR 15081) providing guidance relating to the determination
of the amount of taxes paid for purposes of section 901.
PROPOSED RULES: Qualified films produced by taxpayers; domestic production activities; attributable income deduction; Correction,
Published: 2007-07-20
This document contains corrections to a notice of proposed
rulemaking that was published in the Federal Register on Thursday, June
7, 2007 (72 FR 31478). These regulations involve the deduction for
income attributable to domestic production activities under section 199
and affect taxpayers who produce qualified films under section
PROPOSED RULES: Employee benefits; cafeteria plans; Correction,
Published: 2007-09-21
This document contains a correction to a notice of proposed
rulemaking (REG14269505) that was published in the Federal Register
on Monday, August 6, 2007 (72 FR 43938) providing guidance on cafeteria
plans.
PROPOSED RULES: Tax-exempt entities not currently required to file; notification requirement,
Published: 2007-11-15
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations describing
the time and manner in which certain taxexempt organizations not
currently required to file an annual information return under section
6033(a)(1) are required to submit an annual electronic notice including
certain
RULES: Corporate reorganizations; interest continuity measurement; guidance,
Published: 2007-03-20
This document contains final and temporary regulations that
provide guidance regarding the satisfaction of the continuity of
interest requirement for corporate reorganizations. These regulations
affect corporations and their shareholders. The text of the temporary
regulations also serves as the text of the proposed regulations set
forth in the
RULES: Built-in gains and losses,
Published: 2007-06-14
This document contains temporary regulations that apply to
corporations that have undergone ownership changes within the meaning
of section 382. These regulations provide guidance regarding the
treatment of prepaid income under the builtin gain provisions of
section 382(h). The text of these temporary regulations also serves as
the text of the
RULES: Employee benefits; cafeteria plans; removed,
Published: 2007-08-01
This document removes the temporary regulations pertaining to
benefits that may be offered to participants under a section 125
cafeteria plan. The temporary regulations were published in the
Federal Register on February 4, 1986. Guidance issued by the
IRS and the Treasury Department under section 125 have made these
temporary regulations
PROPOSED RULES: Tax-exempt bonds; arbitrage guidance,
Published: 2007-09-26
This document contains proposed regulations on the arbitrage
restrictions under section 148 of the Internal Revenue Code applicable
to taxexempt bonds issued by State and local governments. These
proposed regulations are being issued in order to update existing
regulations to address certain current market developments, to simplify
and correct
RULES: Foreign tax credit; foreign tax redeterminations notification; Correction,
Published: 2007-12-19
This document contains corrections to temporary regulations
(TD 9362) that were published in the Federal Register on Wednesday,
November 7, 2007 (72 FR 62771) relating to a United States taxpayer's
obligation under section 905(c) of the Internal Revenue Code to notify
the IRS of a foreign tax redetermination, which is a change in the
taxpayer's
PROPOSED RULES: Open account debt between S corporations and their shareholders; hearing,
Published: 2007-04-12
This document proposes amendments to the regulations relating
to the treatment of open account debt between S corporations and their
shareholders. These proposed regulations provide rules regarding the
definition of open account debt and the adjustments in basis of any
indebtedness of an S corporation to a shareholder under section
1367(b)(2) of
RULES: Nonqualified deferred compensation plans; section 409A application; Correction,
Published: 2007-07-13
This document contains corrections to final regulations that
were published in the Federal Register on Tuesday, April 17, 2007 (73
FR 19234), relating to section 409A.
PROPOSED RULES: Type III supporting organizations that are not functionally integrated; payout requirements; Correction,
Published: 2007-08-24
This document contains corrections to advance notice of
proposed rulemaking (REG15592906) that was published in the Federal
Register on Thursday, August 2, 2007 (72 FR 42335) regarding the payout
requirements for Type III supporting organizations that are not
functionally integrated, the criteria for determining whether a Type
III supporting
PROPOSED RULES: Labor or personal services compensation; artists and athletes,
Published: 2007-10-17
This document contains proposed changes to existing final
regulations regarding the source of compensation for labor or personal
services. The proposed changes are needed to clarify the determination
of source of compensation of a person, including an artist or athlete,
who is compensated for labor or personal services performed at specific
PROPOSED RULES: Pension funding; assets and liabilities measurement,
Published: 2007-12-31
This document contains proposed regulations providing guidance
on the determination of plan assets and benefit liabilities for
purposes of the funding requirements that apply to single employer defined benefit plans. These regulations affect sponsors,
administrators, participants, and beneficiaries of single employer
defined benefit plans.