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PROPOSED RULES: Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable,
Published: 2008-04-23
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).
PROPOSED RULES: Hearing,
Published: 2008-03-06
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.
PROPOSED RULES: Guidance for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,
Published: 2008-06-24
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
PROPOSED RULES: Amendments to New Markets Tax Credit Regulations,
Published: 2008-08-11
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
RULES: Information Reporting on Employer-Owned Life Insurance Contracts,
Published: 2008-11-06
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
RULES: TIPRA Amendments to Section 199; Correction,
Published: 2008-03-28
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
PROPOSED RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,
Published: 2008-01-15
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
PROPOSED RULES: Election to Expense Certain Refineries,
Published: 2008-07-09
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
PROPOSED RULES: Targeted Populations Under Section 45D(e)(2),
Published: 2008-09-24
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
PROPOSED RULES: Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation,
Published: 2008-12-02
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.
PROPOSED RULES: Dependent Child of Divorced or Separated Parents or Parents Who live Apart; Hearing,
Published: 2008-03-18
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.
RULES: Treatment of Property Used to Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations,
Published: 2008-05-27
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
RULES: Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction,
Published: 2008-07-24
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
PROPOSED RULES: to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period f,
Published: 2008-10-09
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
PROPOSED RULES: Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction,
Published: 2008-04-15
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
PROPOSED RULES: Guidance Regarding Foreign Base Company Sales Income,
Published: 2008-02-28
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
RULES: Guidance for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,
Published: 2008-06-24
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
PROPOSED RULES: Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction,
Published: 2008-08-14
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
PROPOSED RULES: Election to Expense Certain Refineries; Hearing Cancellation,
Published: 2008-11-06
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.
PROPOSED RULES: Automatic Contribution Arrangements; Hearing,
Published: 2008-03-28
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
PROPOSED RULES: Clarification to Section 6411 Regulations; Hearing,
Published: 2008-01-10
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
RULES: Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property,
Published: 2008-07-10
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
PROPOSED RULES: Amendments to Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns; Hearing Cancellation,
Published: 2008-09-29
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.
PROPOSED RULES: Guidance Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Correction,
Published: 2008-03-18
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.
PROPOSED RULES: Treatment of Property Used to Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations,
Published: 2008-05-27
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