11 RULES: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under
This document contains corrections to final and temporary regulations (TD 9435) that were published in the Federal Register on Monday, December 15, 2008 (73 FR 75946) providing 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
12 RULES: Allocations and Reporting of Mortgage Insurance Premiums; Correction
This document contains a correction to temporary regulations (TD 9449) that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21256) that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year under
13 PROPOSED RULES: Further Guidance on the Application of Section 409A to Nonqualified Deferred
This document contains a correction to a notice of proposed rulemaking (REG14832605) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing guidance on the calculation of amounts includible in income under section 409A(a) and the additional taxes imposed by such section with respect to service providers
14 PROPOSED RULES: Contingent Fees Under Circular 230; Hearing Cancellation
This document cancels a public hearing on notice of proposed rulemaking on modifications of the regulations governing practice before the Internal Revenue Service (Circular 230).
15 RULES: Gain Recognition Agreements With Respect to Certain Transfers of Stock or
This document contains corrections to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations.
16 RULES: Information Reporting Requirements Under Internal Revenue Code Section 6039;
This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.
17 RULES: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under
This document contains corrections to final and temporary regulations (TD 9435) that were published in the Federal Register on Monday, December 15, 2008 (73 FR 75946) providing 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
18 RULES: Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
This document contains final and temporary regulations under section 7874 of the Internal Revenue Code (Code) concerning the determination of whether a foreign corporation shall be treated as a surrogate foreign corporation. The temporary regulations primarily affect domestic corporations or partnerships (and certain parties related thereto), and
19 RULES: Section 482; Methods to Determine Taxable Income in Connection with a Cost
Correction
In rule document E830715 beginning on page 340 in the issue of Monday, January 5, 2009 make the following correction:
Sec. 1.4827T [Corrected]
On page 354, in Sec. 1.4827T(b)(5), in the second column, in paragraph (5), in the second line, ``(i) Situation in which Commissioner must treat arrangement as a CSA.'' should read
20 PROPOSED RULES: Clarification of Controlled Group Qualification Rules
This document contains a proposed regulation to clarify which corporations are included in a controlled group of corporations. The regulation clarifies that a corporation that satisfies the controlled group rules for stock ownership and qualification is a member of such group, without regard to its status as a component member.
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