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PROPOSED RULES: Designated or related summonses; effect on period of limitations, etc.,
Published: 2003-07-31
This document contains proposed regulations regarding the use
of designated summonses and related summonses and the effect on the
period of limitations on assessment when a case is brought with respect
to a designated or related summons. These proposed regulations reflect
changes to section 6503 of the Internal Revenue Code of 1986 made by
the
RULES: Agriculture Department; return information disclosure,
Published: 2003-06-06
This document contains regulations that incorporate and
clarify the phrase ``return information reflected on returns'' in
conformance with the terms of section 6103(j)(5) of the Internal
Revenue Code (Code). These temporary regulations also remove certain
items of return information that the IRS currently discloses, but the
Department of
PROPOSED RULES: Levy; property exemptions,
Published: 2003-08-19
This document contains proposed amendments to regulations
relating to property exempt from levy, currently published under
Internal Revenue Code section 6334. The regulation has been revised to
provide guidance with respect to the following items and reflect
changes made by the IRS Restructuring and Reform Act of 1998 (RRA 98):
procedures for
PROPOSED RULES: Agriculture Department; return information disclosure,
Published: 2003-06-06
The IRS is issuing regulations to incorporate and clarify the
phrase ``return information reflected on returns'' in conformance with
the terms of section 6103(j)(5) of the Internal Revenue Code (Code).
These temporary regulations also remove certain items of return
information that the IRS currently discloses, but the Department of
Agriculture no
PROPOSED RULES: Testimony or production of records in court or other proceeding; Correction,
Published: 2003-09-12
This document contains proposed amendments to the existing
regulation that establishes the procedures to be followed by IRS
officers and employees upon receipt of a request or demand for
disclosure of IRS records or information.
PROPOSED RULES: Capital account revaluations,
Published: 2003-07-02
This document contains proposed regulations relating to the
capital account maintenance rules under section 704 of the Internal
Revenue Code. These regulations expand the rules regarding a
partnership's right to adjust capital accounts to reflect unrealized
appreciation and depreciation in the value of partnership assets.
RULES: Return information disclosure by officers and employees for investigative purposes; Correction,
Published: 2003-09-26
This document contains corrections to temporary regulations
that was published in the Federal Register on Thursday, July 10, 2003
(68 FR 41073), relating to the disclosure of return information
pursuant to section 6103(k)(6) of the Internal Revenue Code.
RULES: Fees for copies of exempt organizations’ material open to public inspection; authorization,
Published: 2003-07-09
These temporary regulations amend the existing regulations
regarding fees for copies of exempt organizations' material the IRS
must make available to the public under section 6104 of the Internal
Revenue Code (Code), to provide that copying fees shall be no more than
under the fee schedule promulgated pursuant to the Freedom of
Information Act (FOIA)
PROPOSED RULES: Information reporting penalties waiver; prompt correction determination; Hearing cancellation,
Published: 2003-10-16
This document provides notice of cancellation of a public
hearing on proposed regulations providing guidance on the requirement
of prompt correction of the failure to file or file correctly.
PROPOSED RULES: Fees for copies of exempt organizations’ material open to public inspection; authorization; cross-reference,
Published: 2003-07-09
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
fees for copies of exempt organizations' material available to the
public under section 6104 of the Internal Revenue Code (Code). The text
of the temporary regulations also serves as the text of the proposed
regulations.
RULES: Entity classification changes; special rule for foreign eligible entities,
Published: 2003-10-22
This document contains final regulations providing rules
regarding the application of the general entity classification rules to
certain foreign business entities, in particular providing a rule that
terminates the grandfathered status of certain foreign business
entities upon a 50 percent change of ownership and a special rule that
clarifies and
PROPOSED RULES: Information reporting penalties waiver; prompt correction determination,
Published: 2003-07-09
This document contains proposed regulations relating to waiver
under section 6724 of the Internal Revenue Code (Code) of a penalty
imposed by section 6721 for failure to file a correct information
return. The proposed regulations provide guidance on the requirement of
prompt correction of the failure to file or file correctly. The
proposed regulations
PROPOSED RULES: Entity classification changes; special rule for foreign eligible entities; partial withdrawal,
Published: 2003-10-22
This document withdraws a portion of a notice of proposed
rulemaking published on November 29, 1999, addressing certain
transactions that occur within a specified period before or after a
foreign entity changed its classification to disregardedentity status.
PROPOSED RULES: Testimony or production of records in court or other proceeding,
Published: 2003-07-09
This document contains proposed amendments to the existing
regulation that establishes the procedures to be followed by IRS
officers and employees upon receipt of a request or demand for
disclosure of IRS records or information. The purpose of the proposed
amendments is to provide specific instructions and to clarify when the
existing regulation does
RULES: Attorney's fees and other costs based upon qualified offers; awards,
Published: 2003-12-29
This document contains final regulations relating to the
qualified offer rule, including the requirements that an offer must satisfy to be treated as a
[[Page 74849]]
qualified offer under section 7430(g) and the requirements that a
taxpayer must satisfy to qualify as a prevailing party by reason of
having made a qualified offer. The regulations
RULES: Return information disclosure by officers and employees for investigative purposes,
Published: 2003-07-10
This document contains temporary regulations relating to the
disclosure of return information pursuant to section 6103(k)(6) of the
Internal Revenue Code. The temporary regulations describe the
circumstances under which officers or employees of the IRS, the IRS
Office of Chief Counsel, and the Office of Treasury Inspector General
for Tax
RULES: Census Bureau; return information disclosure,
Published: 2003-01-21
This document contains regulations relating to the list of
items of tax information disclosed to the Bureau of the Census. These
regulations reflect an agreement between the IRS and the Bureau of the
Census as to items of tax information needed to more effectively meet
the Bureau of the Census' program objectives as authorized under
chapter 5 of
PROPOSED RULES: Agriculture Department; return information disclosure; cross-reference; Correction,
Published: 2003-07-10
This document contains a correction to a notice of proposed
rulemaking by crossreference to temporary regulations that were
published in the Federal Register on Friday, June 6, 2003 (68 FR
33887), regarding incorporating and clarifying the phrase ``returns
information reflected on returns'' in conformance with the terms of
section 6103(j)(5) of
RULES: Damages caused by unlawful tax collection actions; civil cause of action,
Published: 2003-03-25
This document contains final regulations relating to civil
causes of action for damages caused by unlawful collection actions of
officers and employees of the IRS and the awarding of costs and certain
fees. The regulations reflect amendments made by the Taxpayer Bill of
Rights 2 and the Internal Revenue Service Restructuring and Reform Act
of
PROPOSED RULES: Return information disclosure by officers and employees for investigative purposes; cross-reference,
Published: 2003-07-10
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the disclosure of return information pursuant to section 6103(k)(6) of
the Internal Revenue Code. The temporary regulations describe the
circumstances under which officers or employees of the IRS, the IRS
Office of Chief
RULES: Damages caused by unlawful tax collection actions; civil cause of action; Correction,
Published: 2003-04-03
Correction
In rule document 036597 beginning on page 14316 in the issue of Tuesday, March 25, 2003, make the following correction:
Sec. 301.74301 [Corrected]
On page 14319, in Sec. 301.74301, in the third column, in Par. 3,
in the fourth line ``revising the phrase `paragraph (e)(1), (e)(2),
(e)(3), or (e)(4) of this section''' should read
