1 PROPOSED RULES: Correction
Correction
Proposed Rule document 201122067 was inadvertently published in
the Rules section of the issue of August 30, 2011, beginning on page
53818. It should have appeared in the Proposed Rules section. [FR Doc. 201122523 Filed 83111; 8:45 am]
BILLING CODE 150501D
2 PROPOSED RULES: Hearing Cancellation
This document cancels a public hearing on proposed rulemaking providing guidance on which costs incurred by estates or trusts other than grantor trusts (nongrantor trusts) are subject to the 2percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code (Code).
3 RULES: Created Musical Works
This document contains a final regulation that provides the time and manner rules for electing to treat the sale or exchange of a musical composition or a copyright in a musical work created by the taxpayer (or received by the taxpayer from the composition or work's creator in a transferred basis transaction) as the sale or exchange of a capital
4 RULES: Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct
5 RULES: Correction
This document contains a correction to final and temporary regulations (TD 9552) that were published in the Federal Register on Wednesday, October 19, 2011 (76 FR 64816) relating to deductions for the cost of producing film and television productions.
6 PROPOSED RULES: Correction
This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor
7 RULES: Use of Differential Income Stream as a Consideration in Assessing the Best
This document contains temporary regulations that implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement. The text of these temporary regulations also serves as part of the text of proposed regulations contained in a crossreference notice of proposed
8 RULES: Modifications to Treatment of Aircraft and Vessel Leasing Income
This document contains final regulations addressing the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce. The regulations reflect statutory changes made by the American Jobs Creation Act of 2004. In general, the regulations will affect United States shareholders of controlled foreign
9 RULES: Correction
This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations that were published in the Federal Register on Monday, July 18, 2011. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results.
10 RULES: Conduit Financing Arrangements
This document contains final regulations relating to conduit financing arrangements. The final regulations apply to multipleparty financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.
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