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
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.
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
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
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.
This document cancels a public hearing on proposed regulations by crossreference to temporary regulations relating to the application of section 199, which provides a deduction for income attributable to domestic production activities.
This document contains proposed regulations that provide guidance regarding the active trade or business requirement under section 355(b) of the Internal Revenue Code. These proposed regulations provide guidance on issues involving the active trade or business requirement under section 355(b), including guidance resulting from the enactment of
This document contains final regulations under section 1502 that
provide the Internal Revenue Service with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent for the group where a foreign entity is the group's common parent. The final regulations are necessary to
This document provides a change of location for a public hearing on proposed regulations providing guidance on cafeteria plans.
In proposed rule document 074262 beginning on page 50544 in the issue of Friday, August 31, 2007, make the following correction:
On page 50556, in the first column, in the third bullet point, the
second sentence, beginning with ``The notice is required...'' should begin its own paragraph.
[FR Doc. C74262 Filed 111507; 8:45 am]