1 PROPOSED RULES: Implementation of Form 990,
In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations necessary to implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax.'' The temporary regulations make revisions to the regulations under section 6033 and section 6043 to allow
2 PROPOSED RULES: Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water
This document provides notice of public hearing on proposed regulations relating to credits and payments for alcohol mixtures, biodiesel mixtures, renewable diesel mixtures, alternative fuel mixtures, and alternative fuel sold for use or used as a fuel, as well as proposed regulations relating to the definition of gasoline and diesel fuel.
3 PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,
This document corrects a notice of proposed rulemaking (REG- 15113507) that was published in the Federal Register on Tuesday, March 18, 2008 (73 FR 14417), that provides additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006.
4 PROPOSED RULES: Time and Manner for Electing Capital Asset Treatment for Certain Self-Created
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation that provides the time and manner for making an election to treat the sale or exchange of musical compositions or copyrights in musical works created by the taxpayer (or received by the taxpayer from the works' creator in a
5 PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,
This document contains a correction to a notice of public hearing on a notice of proposed rulemaking that was published in the Federal Register on Friday, June 27, 2008 (73 FR 36476) providing additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed regulations affect sponsors and
6 RULES: Application of Section 409A to Nonqualified Deferred Compensation Plans;
This document contains corrections to final regulations (TD 9321) which were published in the Federal Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 54945). The final regulations relate to section 409A and nonqualified deferred compensation plans.
7 PROPOSED RULES: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations giving guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code. This action is necessary in light of amendments to section
8 RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d);
This document contains corrections to final and temporary regulations (TD 9368) that were published in the Federal Register on Friday, December 21, 2007 (72 FR 72582) regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. These regulations affect taxpayers
9 RULES: Assumption of Liabilities,
This document contains final regulations relating to the assumption of liabilities under section 358(h) of the Internal Revenue Code (Code). Section 358(h) provides that, after application of section 358(d), the basis in stock received in a nonrecognition transaction shall be reduced to the fair market value of the stock by the amount of any
10 PROPOSED RULES: Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction,
This document contains corrections to a notice of proposed rulemaking (REG10125808) that was published in the Federal Register on Wednesday, June 18, 2008 (73 FR 34670) providing guidance under Internal Revenue Code section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law
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