31 PROPOSED RULES: Guidance Regarding Foreign Base Company Sales Income
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Monday, December 29, 2008 (73 FR 79421), relating to foreign base company sales income.
32 RULES: Corporate Reorganizations; Distributions under sections 368(a)(1)(D) and
This document contains final regulations under section 368 of the Internal Revenue Code (Code). The regulations provide guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation is issued and distributed in the transaction. This
33 PROPOSED RULES: Suspension or Reduction of Safe Harbor Nonelective Contributions
This document contains proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain section 401(k) plans and section 403(b)
34 PROPOSED RULES: Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section
In the Rules and Regulations section of this issue of the Federal Register, the IRS and Treasury Department are issuing temporary regulations under sections 304 and 1248 of the Internal Revenue Code (Code). The temporary regulations provide rules under section 367(a) and (b) that apply to certain transfers of stock by a United States person to a
35 RULES: Information Reporting for Discharges of Indebtedness
This document contains final regulations relating to information returns for cancellation of indebtedness by certain entities under section 6050P of the Internal Revenue Code. The final regulations will avoid premature information reporting from certain businesses and will reduce the number of information returns required to be filed. The final
36 RULES : Automatic Contribution Arrangements; Correction,
Correction
In rule document E93716 beginning on page 8200 in the issue of Tuesday, February 24, 2009, make the following correction:
Sec. 1.401(m)2 [Corrected]
On page 8211, in Sec. 1.401(m)2, in the first column, in paragraph
(b)(2)(iv)(D), in the sixth line, ``April 1, 2007 edition'' should read ``April 1, 2007, edition''.
[FR Doc. Z93716
37 RULES: Employee Stock Purchase Plans Under Internal Revenue Code Section 423;
This document contains corrections to final regulations (TD 9471) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59074) providing guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan.
38 RULES: Information Reporting for Lump-Sum Timber Sales
This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code (Code) on sales or exchanges of standing timber for lumpsum (outright) payments. The final regulations amend Sec. 1.60454 of the Income Tax Regulations to require real estate
39 PROPOSED RULES: Expansion of Applicable Election Period and Period for Notices; Hearing
This document cancels a public hearing on proposed rulemaking that 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 the consequences of failing to defer receipt of the distribution. The proposed
40 RULES: Application of Separate Limitations to Dividends From Noncontrolled Section 902
This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.
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