This document contains corrections to a notice of proposed rulemaking (REG14485904) that was published in the Federal Register on Thursday, April 12, 2007 (72 FR 18417) relating to the treatment of open account debt between S corporations and their shareholders.
Mortality Tables for Determining Present Value
In proposed rule document 072631 beginning on page 29456 in the issue of Tuesday, May 29, 2007, make the following corrections:
1. On page 29466, in the second table, in the heading for the last column, ``combines''should read ``combined''.
2. On pages 29467 and 29468, in the
This document provides a change of location for a public hearing on proposed regulations providing guidance on which costs incurred by estates or nongrantor trusts are subject to the 2percent floor for miscellaneous itemized deductions under section 67(a).
This document contains proposed regulations that provide guidance under sections 381(c)(4) and (c)(5) of the Internal Revenue Code (Code) relating to the accounting method or combination of methods, including the inventory method, to use after certain corporate reorganizations and taxfree liquidations. These proposed regulations clarify and
This document contains a revised initial regulatory flexibility analysis relating to proposed regulations under section 468B of the Internal Revenue Code on the taxation and reporting of income earned on escrow accounts, trusts, and other funds used during deferred exchanges of likekind property, and proposed regulations under section 7872
This document contains proposed regulations relating to the use of business aircraft for entertainment. These proposed regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. This document also provides notice of a public hearing on these proposed regulations. The proposed
This document contains new proposed regulations providing guidance on cafeteria plans. This document also withdraws the notices of proposed rulemaking relating to cafeteria plans under section 125 that were published on May 7, 1984, December 31, 1984, March 7, 1989, November 7, 1997 and March 23, 2000. In general, these proposed regulations would
This document contains proposed regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The proposed regulations are necessary to replace obsolete references in the current regulations and to allow taxpayers to
This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG20902086) that was published in the Federal Register on Wednesday, November 7, 2007 (72 FR 62805) relating to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify IRS of a foreign tax redetermination
This document contains final regulations regarding the application of section 409A to nonqualified deferred compensation plans. The final regulations are necessary to clarify and explain the rules governing the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts ofYears: 20002001200220032004200520062007200820092010201120122013