This document corrects the final regulation (TD 9597) that was published in the Federal Register on Wednesday, August 1, 2012, (77 FR 45480), relating to the use of business aircraft for entertainment.
This document contains corrections to a notice of proposed rulemaking (REG16874503), which was published in the Federal Register relating to sections 162, and 263 providing guidance on the deduction and capitalization of expenditures related to tangible property.
This document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.
This document contains proposed regulations that would provide guidance under the anticutback rules of section 411(d)(6) of the Internal Revenue Code, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirementtype subsidies, and optional forms of benefit under qualified retirement
This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets.
This document cancels a public hearing on proposed regulations under section 1366 of the Internal Revenue Code; relating to basis of indebtedness of S corporations to their shareholders.
This document contains final regulations that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year. The final regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006, the Mortgage
In the Rules and Regulations section of this issue of the Federal Register are temporary regulations authorizing the IRS to prescribe the procedures by which a qualified nonprofit health insurance issuer participating in the Consumer Operated and Oriented Plan program, established by the Centers for Medicare and Medicaid Services, may apply for
This document contains corrections to a notice of proposed rulemaking (REG13026611) that was published in the Federal Register on Tuesday, June 26, 2012 (77 FR 38148). The proposed regulations provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies,
This document changes the date of a public hearing on proposed regulations relating to the deduction and capitalization of expenditures related to tangible property.Years: 20002001200220032004200520062007200820092010201120122013