1 RULES: Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations,
This document contains correcting amends to temporary regulations under section 108(i) of the Internal Revenue Code. These regulations primarily affect C corporations regarding the acceleration of deferred discharge of indebtedness (COD) income (deferred COD income) and deferred original issue discount (OID) deductions (deferred OID deductions)
2 PROPOSED RULES: Furnishing Identifying Number of Tax Return Preparer
This document contains proposed regulations under section 6109 of the Internal Revenue Code (Code) that provide guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. These proposed regulations provide guidance on the identifying number of a tax return preparer for tax
3 RULES: Source of Income From Qualified Fails Charges; Correction
This document contains a correction to temporary regulations (TD 9508) thatwere published in the Federal Register on Wednesday, December 8, 2010 (75 FR 76262)providing guidance about the treatment of fails charges for purposes of sections 871 and 881, which generally require grossbasis taxation of foreign persons not otherwise subject to U.S.
4 PROPOSED RULES: Extended Carryback of Losses to or from a Consolidated Group
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provides guidance to consolidated groups that implements the revisions to section 172(b)(1)(H). The text of those regulations also serves as the text of these proposed regulations.
5 PROPOSED RULES: Requirements of a Statement Disclosing Uncertain Tax Positions; Correction
This document contains a correction to a notice of proposed rulemaking and a notice of public hearing that was published in the Federal Register on Thursday, September 9, 2010 (75 FR 54802) allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.
6 RULES: Consolidated Returns; Intercompany Obligations; CFR Correction
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.1401 to 1.1550), revised as of April 1, 2009, on page 347, in Sec. 1.150213, move the first paragraph (g)(3)(i)(B)(1)(vi) into numerical order to follow (g)(3)(i)(B)(1)(v), remove the second paragraph (g)(3)(i)(B)(1)(vi), and reinstate paragraph
7 PROPOSED RULES: Hybrid Retirement Plans; Correction
This document contains a correction to a notice of proposed rulemaking (REG13255408) that was published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64197) providing guidance relating to certain provisions of the Internal Revenue Code that apply to hybrid defined benefit pension plans.
8 RULES: Build-in Gains and Losses Under Section 382(h); Correction
This document contains correcting amends to IRS' regulations providing guidance regarding the treatment of prepaid income under the builtin gain provisions of section 382(h). These errors were made when the agency published final regulations (TD 9487) in the Federal Register on Wednesday, June 16, 2010 (75 FR 33990).
9 PROPOSED RULES: Damages Received on Account of Personal Physical Injuries or Physical Sickness;
This document provides notice of public hearing on a notice of proposed rulemaking relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness.
10 RULES: Exclusions From Gross Income of Foreign Corporations; Correction
This document contains corrections to final regulations (TD 9502) that were published in the Federal Register on Friday, September 17, 2010 (75 FR 56858) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships
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