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RULES: Pension and employee benefit trusts, and other trusts; classification,
Published: 2001-08-09
This document contains final regulations amending the
regulations defining a domestic or foreign trust for federal tax
purposes. The regulations will affect certain specified employee
benefit trusts and investment trusts. The regulations provide that
these employee benefit trusts and investment trusts are deemed to
satisfy the control test for
RULES: Subsidiary corporations; entity classification, elective changes (check the box regulations),
Published: 2001-12-17
This document contains final regulations relating to elective
changes in entity classification under section 7701 of the Internal
Revenue Code. The regulations apply to subsidiary corporations that
elect to change their classification for Federal tax purposes from a
corporation to either a partnership or disregarded entity.
RULES: Agriculture Department; return information disclosures for statistical purposes and related activities,
Published: 2001-07-31
This document provides a final regulation relating to the
disclosure of return information to officers and employees of the
Department of Agriculture for certain statistical purposes and related
activities. This regulation permits the IRS to disclose return
information to the Department of Agriculture to structure, prepare, and
conduct the Census
RULES: Internal revenue taxes payment by credit card and debit card,
Published: 2001-12-14
This document contains final regulations authorizing the
Commissioner to accept payment of internal revenue taxes by credit card
or debit card and limit the use and disclosure of information relating
to payment of taxes by credit card and debit card. Additionally, the
final regulations provide that payments of tax by check or money order
should be
PROPOSED RULES: Tax liabilities determination or collection; third party contracts,
Published: 2001-01-02
This document contains proposed regulations providing guidance
on thirdparty contacts made with respect to the determination or
collection of tax liabilities. The proposed regulations reflect changes
to section 7602 of the Internal Revenue Code made by section 3417 of
the Internal Revenue Service Restructuring and Reform Act of 1998. The
proposed
RULES: Census Bureau; return information disclosure,
Published: 2001-02-13
This document contains temporary regulations relating to
additions to the list of items of information disclosed to the Bureau
of the Census for use in the Longitudinal EmployerHousehold Dynamics
(LEHD) project and the Survey of Income and Program Participation
(SIPP) project. These regulations provide guidance to IRS and Social
Security
RULES: Attorney's fees and other costs based upon qualified offers; awards,
Published: 2001-01-04
This document contains temporary regulations relating to the
circumstances under which a party, by reason of having made a qualified
offer, will be entitled to an award of reasonable administrative and
litigation costs in a civil tax proceeding brought in a court of the
United States (including the Tax Court). The regulations implement
certain
PROPOSED RULES: Census Bureau; return information disclosure; cross-reference,
Published: 2001-02-13
In the Rules and Regulations section of this issue of Federal
Register, the IRS is issuing temporary regulations relating to
additions to the list of items of information disclosed to the Bureau
of the Census for use in the Longitudinal EmployerHousehold Dynamics
(LEHD) project and the Survey of Income and Program Participation
(SIPP) project.
PROPOSED RULES: Attorney's fees and other costs based upon qualified offers; awards; hearing,
Published: 2001-01-04
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the circumstances in which a party, by reason of having made a
qualified offer, will be entitled to an award of court costs and
certain fees in a civil tax proceeding brought in a court of the United
States (including
PROPOSED RULES: Return of property in certain cases,
Published: 2001-02-14
This document contains proposed regulations relating to the
return of property in certain cases. The proposed regulations reflect
changes made to section 6343 of the Internal Revenue Code of 1986 by
the Taxpayer Bill of Rights 2. The proposed regulations also reflect
certain changes affecting levies enacted by the Internal Revenue
Service
RULES: Returns and return information disclosure to taxpayer designee,
Published: 2001-01-11
This document contains a temporary regulation relating to the
disclosure of returns and return information to a designee of the
taxpayer. The temporary regulation provides guidance to IRS employees
responsible for disclosing returns and return information and to
taxpayers who wish to designate a person or persons to whom returns and
return
RULES: Combat zone service and Presidentially declared disaster; tax-related deadlines postponed; correction,
Published: 2001-02-15
This document contains corrections to final regulations that
were published in the Federal Register on December 15, 2000 (65 FR
78409). This document relates to the postponement of certain tax
related deadlines due either to service in a combat zone or a
Presidentially declared disaster.
RULES: Timely mailing treated as timely filing/electronic postmark,
Published: 2001-01-11
This document contains regulations relating to timely mailing
treated as timely filing and paying under section 7502 of the Internal
Revenue Code. The regulations generally reflect changes to the law made
since 1960. In addition, the regulations provide that the date of an electronic postmark will be the filing date under certain
circumstances.
PROPOSED RULES: Civil tax proceedings; attorney's fees and other costs based upon qualified offers,
Published: 2001-05-15
This document provides notice of cancellation of a public
hearing on proposed rulemaking issuing temporary regulations relating
to the circumstances in which a party, by reason of having made a
qualified offer, will be entitled to an award of court costs and
certain fees in a civil tax proceedings brought in a court of the
United States (including
PROPOSED RULES: Returns and return information disclosure to taxpayer designee; cross-reference,
Published: 2001-01-11
In the Rules and Regulations section of this issue of Federal
Register, the IRS is issuing a temporary regulation relating to the
disclosure of returns and return information to the designee of a
taxpayer. The text of that temporary regulation also serves as the text
of this regulation.
PROPOSED RULES: Census Bureau; return information disclosure; cross-reference; Correction,
Published: 2001-03-23
This document contains corrections to REG-121109-00 which was
published in the Federal Register on Tuesday, February 13, 2001 (66 FR
9991). These regulations relate to additions to the list of items of
information disclosed to the Bureau of the Census for use in the
Longitudinal EmployerHousehold Dynamics (LEHD) project and the Survey
of Income
PROPOSED RULES: Subsidiary corporations; entity classification, elective changes (check the box regulations),
Published: 2001-01-17
This document contains proposed regulations that provide
guidance relating to elective changes in entity classification. The
proposed regulations apply to subsidiary corporations that elect to
change their classification for Federal tax purposes from a corporation
to either a partnership or disregarded entity.
PROPOSED RULES: Pension and employee benefit trusts, and other trusts; classification; hearing cancellation,
Published: 2001-01-26
This document provides notice of cancellation of a public
hearing on proposed regulations relating to pension and employment
benefit trusts, and other trusts.
RULES: Federal tax lien notice; withdrawal in certain circumstances,
Published: 2001-06-22
This document contains final regulations relating to the
withdrawal of notices of federal tax liens in certain circumstances.
The final regulations reflect changes made to section 6323 of the
Internal Revenue Code of 1986 by the Taxpayer Bill of Rights 2. The
final regulations affect all taxpayers seeking withdrawals of notices
of federal tax
