11 PROPOSED RULES: Hybrid Retirement Plans,
This document provides notice of public hearing on proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code concerning certain hybrid defined benefit plans.
12 PROPOSED RULES: Determining the Amount of Taxes Paid for Purposes of Section 901,
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The regulations affect taxpayers that claim direct and indirect foreign tax credits. The text of those temporary
13 PROPOSED RULES: Distributions by Domestic Corporations that are Subject to Section 1248(f);
This document contains corrections to a notice of proposed rulemaking (REG20900689) that was published in the Federal Register on Wednesday, August 20, 2008 (73 FR 49278) under sections 367(a), 367(a)(5), 367(b), 1248(a), 1248(e), 1248(f), and 6038B of the Internal Revenue Code. The proposed regulations under sections 367(a)(5) and 367(b) apply
14 RULES: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under
This document contains final and temporary regulations that provide 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 (Code). This action is necessary in light of amendments to section 355(b). These temporary regulations will affect
15 RULES: Amendment of Matching Rule for Certain Gains on Member Stock; Guidance under
This document contains final and temporary regulations concerning the treatment of certain intercompany gain with respect to consolidated group member stock. These amendments provide for the redetermination of an intercompany gain as excluded from gross income in certain member stock transactions. These regulations affect corporations filing
16 RULES: Partner's Distributive Share; Correction,
This document contains a correction to final regulations (TD 9398) that were published in the Federal Register on Monday, May 19, 2008 (73 FR 28699) providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are lookthrough entities or members of a consolidated group.
17 RULES: Mortality Tables for Determining Present Value,
This document contains final regulations providing guidance
regarding the mortality tables to be used in determining present value
or making any computation for purposes of applying certain pension funding requirements. These regulations affect sponsors,
administrators, participants, and beneficiaries of certain retirement
plans.
18 RULES: Application of Section 409A to Nonqualified Deferred Compensation Plans;
This document contains corrections to a correcting amendment to final regulations (TD 9321) that was published in the Federal Register on October 7, 2008 (73 FR 58438). The final regulations relate to section 409A and nonqualified deferred compensation plans.
19 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.
20 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
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