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).
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.
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
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.851 to 1.907), revised as of April 1, 2009, on page 444, in Sec.
1.8830, under the heading Sec. 1.8831, remove paragraphs (g)(3)(i), (g)(3)(ii), (h)(3)(i), (h)(3)(ii), and (h)(3)(iii).
[FR Doc. 20107092 Filed 32910; 8:45 am]
BILLING CODE 150501D
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the application of section 108(i) of the Internal Revenue Code (Code) to partnerships and S corporations. The temporary regulations provide rules regarding the deferral of discharge of indebtedness income and original
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Thursday, December 17, 2009, relating to reporting sales of securities by brokers and determining the basis of securities.
This document contains final regulations providing guidance relating to certain provisions of the Internal Revenue Code (Code) that apply to hybrid defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These
This document provides notice of public hearing on a notice of proposed rulemaking providing guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare.
In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations (TD 9497) under section 108(i) of the Internal Revenue Code (Code). These regulations primarily affect C corporations regarding the acceleration of deferred discharge of indebtedness (COD) income
The Department of Labor and the Department of the Treasury (the ``Agencies'') are currently reviewing the rules under the Employee Retirement Income Security Act (ERISA) and the plan qualification rules under the Internal Revenue Code (Code) to determine whether, and, if so, how, the Agencies could or should enhance, by regulation or otherwise,Years: 20002001200220032004200520062007200820092010201120122013