This document withdraws a notice of proposed rulemaking relating to the circumstances in which accounts or notes receivable are ``acquired * * * for services rendered'' within the meaning of section 1221(a)(4).

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of public hearing on proposed regulations that would expand the list of permitted loan modifications to include certain modifications of commercial mortgages.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations under section 956 of the Internal Revenue Code (Code) relating to the determination of basis in property acquired by a controlled foreign corporation in certain nonrecognition transactions that are

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to the new markets tax credit under section 45D of the Internal Revenue Code (Code). The proposed regulations revise and clarify certain rules relating to recapture of the new markets tax credit and will affect certain taxpayers claiming the new markets tax credit. This document also provides a

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations concerning information reporting on employerowned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to how the requirements of section 6039I should be applied. These regulations generally apply to

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to final regulations (TD 9381) that were published in the Federal Register on Friday, February 15, 2008 (73 FR 8798) concerning the amendments made by the Tax Increase Prevention and Reconciliation Act of 2005 to section 199 of the Internal Revenue Code. These final regulations also contain a rule concerning the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to a notice of proposed rulemaking by crossreference to temporary regulations and notice of public hearing that was published in the Federal Register on Friday, December 21, 2007 (72 FR 72645) providing guidance relating to the reduction of the number of separate foreign tax credit limitation categories under

DEPARTMENT OF THE TREASURY : Internal Revenue Service

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code) and affects taxpayers who own refineries located in the United States. The temporary regulations reflect changes

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to how an entity serving certain targeted populations under section 45D(e)(2) can meet the requirements to be a qualified active lowincome community business. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004. The regulations will affect certain taxpayers

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document cancels a public hearing on proposed rulemaking by crossreference to temporary regulations that provide guidance relating to the determination of the purposes of the foreign tax credits. The text of those temporary regulations also serves as the text of these proposed regulations.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a notice of public hearing on proposed regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, agreement, or who live apart at all times during the last 6 months of the calendar year.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final and temporary regulations under section 367(b) of the Internal Revenue Code (Code). The final regulations revise an existing final regulation and add a cross reference. The temporary regulations implement the rules described in Notice 200685 and Notice 200748. The regulations affect corporations engaged in certain

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations (TD 9408) that were published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37797), relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations under sections 402(f), 411(a)(11), and 417 of the Internal Revenue Code (Code). The proposed regulations would provide that the notice required under section 411(a)(11) to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In proposed rule document E84466 beginning on page 12838 in the issue of Monday, March 10, 2008, make the following corrections: Sec. 1.263(a)3 [Corrected]

1. On page 12857, in the second column, in Sec. 1.263(a) 3(d)(2)(iii)(B)(1), in the first line, ``(B) Plant property(1)'' should read ``(B) Plant property(1)''.

2. On the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations that provide guidance relating to foreign base company sales income, as defined in section 954(d), in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final and temporary regulations under section 956 of the Internal Revenue Code (Code) regarding the determination of basis in certain United States property (within the meaning of section 956(c) of the Code) acquired by a controlled foreign corporation in certain nonrecognition transactions that are intended to repatriate

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking (REG10314608) that was published in the Federal Register on Thursday, July 17, 2008 (73 FR 40999) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code. These regulations reflect changes to section 6039 made by section 403

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document cancels a public hearing on proposed rulemaking by crossreference to temporary regulations under section 179C of the Internal Revenue Code relating to the election to expense qualified refinery property.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of public hearing on a notice of proposed rulemaking under sections 401(k), 401(m), 402(c), 411(a), 414(w), and 4979(f) of the Internal Revenue Code relating to automatic contribution arrangements. These proposed regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of a public hearing on a notice of proposed rulemaking under section 6411 of the Internal Revenue Code relating to the computation and allowance of the tentative carryback adjustment. These regulations clarify that for purposes of allowing the tentative adjustment, the IRS may credit or reduce the tentative adjustment

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations under section 468B of the Internal Revenue Code (Code). The regulations provide rules regarding the taxation of income earned on escrow accounts, trusts, and other funds used during deferred likekind exchanges of property, and final regulations under section 7872 regarding belowmarket loans to facilitators

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document cancels a public hearing on proposed regulations that provide rules relating to the disclosure and use of tax return information by tax return preparers.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking (REG12739107) that was published in the Federal Register on Friday, March 7, 2008 (73 FR 12313) providing guidance under Internal Revenue Code section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 367(b) of the Internal Revenue Code (Code) regarding certain triangular reorganizations. The regulations implement rules described in Notice 200685 and Notice 200748. The regulations primarily affect corporations

DEPARTMENT OF THE TREASURY : Internal Revenue Service