RULES: Agent for certain purposes; definition,
Published: 2004-01-06
This document contains final regulations relating to the
definition of agent for certain purposes. The final regulations clarify
that the term agent in certain provisions of section 6103 of the
Internal Revenue Code (Code) includes contractors.
RULES: Attorney's fees and other costs based upon qualified offers; awards; correction,
Published: 2004-01-28
This document corrects final regulations and the removal of
temporary regulations (TD 9106) that were published in the Federal
Register on December 29, 2003 (68 FR 74848). The document contains final regulations and the removal of temporary
[[Page 4059]]
regulations relating to the qualified offer rule, including the
requirements that an offer must
RULES: Entity classification changes; eligible associations taxable as a corporation for qualified electing S corporation,
Published: 2004-07-20
This document contains a temporary regulation that deems
certain eligible entities that file timely S corporation elections to
have elected to be classified as associations taxable as corporations.
This regulation affects certain eligible entities filing timely
elections to be S corporations on or after July 20, 2004. The text of
this temporary
PROPOSED RULES: Entity classification changes; eligible associations taxable as a corporation for qualified electing S corporation,
Published: 2004-07-20
In the rules and regulations portion of this issue of the
Federal Register, the IRS is issuing temporary regulations that deem
certain eligible entities that file timely S corporation elections to
have elected to be classified as associations taxable as corporations.
The text of those temporary regulations also serves as the text of
these proposed
RULES: Business entities classification; definitions clarification,
Published: 2004-08-12
This document contains temporary regulations providing
clarification of the definitions of a corporation and a domestic entity
in circumstances where the business entity is considered to be created
or organized in more than one jurisdiction. These regulations will
affect business entities that are created or organized under the laws
of more than
PROPOSED RULES: Business entities classification; definitions clarification; cross reference,
Published: 2004-08-12
This issue of the Federal Register contains temporary
regulations that provide clarification of the definitions of a
corporation and a domestic entity in circumstances where the business
entity is considered to be created or organized in more than one
jurisdiction. These regulations will affect business entities that are
created or organized under
PROPOSED RULES: Timely mailing of documents and payments treated as timely filing and paying,
Published: 2004-09-21
This document contains proposed regulations amending a
Treasury Regulation to provide that, other than direct proof of actual [[Page 56378]]
delivery, a registered or certified mail receipt is the only prima
facie evidence of delivery of documents that have a filing deadline
prescribed by the internal revenue laws. The proposed regulations are
PROPOSED RULES: Business entities classification; definitions clarification; cross-reference,
Published: 2004-10-25
This document cancels a public hearing on a notice of proposed
rulemaking by crossreference to temporary regulations under section
7701 of the Internal Revenue Code that provide clarification of the
definitions of a corporation and a domestic entity in circumstances
where the business entity is considered to be created or organized in
more than
