This document contains final regulations under section 401(a)(35) of the Internal Revenue Code (Code) relating to diversification requirements for certain defined contribution plans holding publicly traded employer securities. These regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined
This document contains a correction to final regulations (TD 9495) that were published in the Federal Register on Friday, July 30, 2010 (75 FR 44901) providing guidance to State and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program requirements for
This document contains a correction to final regulations (TD 9424) that were published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934).
The regulations apply to corporations filing consolidated returns, and corporations that enter into certain taxfree reorganizations. The regulations provide rules for determining the tax
This document contains final regulations allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.
This document contains proposed regulations relating to the modification of debt instruments. The regulations clarify the extent to which the deterioration in the financial condition of the issuer is taken into account to determine whether a modified debt instrument will be recharacterized as an instrument or property right that is not debt. The
This document contains proposed regulations allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. This document also provides notice of a public hearing on these proposed regulations.
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.851 to 1.907), revised as of April 1, 2009, in Sec. 1.8825, move
paragraph (d)(2)(ii)(B) introductory text from the second column on
page 435 to the first column on page 436, following paragraph (2) through (3).
[FR Doc. 20106463 Filed 32210; 8:45 am]
This document contains proposed regulations relating to the capitalization and allocation of royalties that are incurred only upon the sale of property produced or property acquired for resale (sales based royalties). This document also contains proposed regulations on adjusting the cost of merchandise inventory for an allowance, discount, or price
This document contains final regulations under section 704(c) of the Internal Revenue Code (Code) providing that the section 704(c) antiabuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and indirect owners of such partners. These final regulations further provide that a section 704(c)
This document contains a correction to a notice of proposed rulemaking by crossreference to temporary regulations (REG14280009) that was published in the Federal Register on Friday, August 13, 2010 (75 FR 49428) primarily affecting C corporations regarding the acceleration of deferred discharge of indebtedness (COD) income (deferred COD income)Years: 20002001200220032004200520062007200820092010201120122013