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RULES: Fees for copies of exempt organizations material open to public inspection; authorization,
Published: 2005-01-05
These final regulations adopt as final without change the
temporary regulations published in the Federal Register on July 9,
2003, which amended the thenexisting 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).
These final
RULES: Procedure and administration—; Deemed election to be an association taxable as a corporation for a qualified electing S corporation,
Published: 2005-05-23
This document contains final regulations that deem certain
eligible entities that file timely S corporation elections to have
elected to be classified as associations taxable as corporations. These
regulations affect certain eligible entities filing timely elections to be S corporations on or after July 20, 2004.
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PROPOSED RULES: Written contracts or agreements for acquisition of property and services for tax administration purposes; returns and return information disclosure,
Published: 2005-01-12
This document contains proposed regulations relating to the
disclosure of returns and return information pursuant to section
6103(n) of the Internal Revenue Code (Code). The proposed regulations
describe the circumstances under which officers or employees of the
Treasury Department, a State tax agency, the Social Security
Administration, or the
PROPOSED RULES: Collection due process procedures relating to notice upon filing notice of tax lien,
Published: 2005-09-16
This document contains proposed amendments to the regulations
relating to a taxpayer's right to a hearing under section 6320 of the
Internal Revenue Code of 1986 after the filing of a notice of Federal
tax lien (NFTL). The proposed regulations make certain clarifying
changes in the way collection due process (CDP) hearings are held and
specify the
PROPOSED RULES: Collection after assessment,
Published: 2005-03-04
This document contains proposed regulations relating to the
collection of tax liabilities after assessment. The proposed
regulations reflect changes to the law made by the Internal Revenue
Service Restructuring and Reform Act of 1998. These regulations would
affect persons determining how long the Internal Revenue Service has to
collect taxes that
PROPOSED RULES: Levy; notice and opportunity for hearing,
Published: 2005-09-16
This document contains proposed amendments to the regulations
relating to a taxpayer's right to a hearing before or after levy under
section 6330 of the Internal Revenue Code of 1986. The proposed
regulations make certain clarifying changes in the way collection due
process (CDP) hearings are held and specify the period during which a
taxpayer may
RULES: Property exempt from levy,
Published: 2005-03-07
This document contains the final regulations relating to
property exempt from levy, which revise regulations currently published
under Internal Revenue Code section 6334. The regulation reflects
changes made by the IRS Restructuring and Reform Act of 1998 (the RRA
98) and provides guidance regarding: (1) Procedures for obtaining prior
judicial
RULES: Return of property in certain cases,
Published: 2005-07-14
This document contains final regulations that amend
regulations under section 6343 of the Internal Revenue Code (Code)
relating to the return of property in certain cases. The regulations
reflect changes made to section 6343 of the Code by the Taxpayer Bill
of Rights 2. The regulations also reflect changes affecting levies
enacted by the Internal
RULES: Disclosure of return information to Bureau of Census,
Published: 2005-03-11
This document contains temporary regulations relating to
additions to the list of items of return information disclosed to the
Bureau of the Census (Bureau). The regulation adds two items of return
information for use in producing demographic statistics programs,
including the Bureau's Small Area Income and Poverty Estimates (SAIPE).
The temporary
RULES: Substitute for return,
Published: 2005-07-18
This document contains temporary regulations relating to
returns prepared or signed by the Commissioner or other internal
revenue officers or employees under section 6020 of the Internal
Revenue Code. The text of the temporary regulations also serves as the
text of the proposed regulations set forth in the notice of proposed
rulemaking on this
PROPOSED RULES: Disclosure of return information to Bureau of Census; cross-reference,
Published: 2005-03-11
In the Rules and Regulations section of this issue of Federal
Register, the IRS is issuing temporary regulations relating to
additions to, and deletions from, the list of items of return
information disclosed to the Bureau of the Census (Bureau) for use in
producing demographic statistics programs, including the Bureau's Small
Area Income and Poverty
PROPOSED RULES: Foreign entities; classification; Hearing cancellation,
Published: 2005-07-18
This document cancels a public hearing on proposed regulation
relating to certain business entities included on the list of foreign
business entities that are always classified as corporations for
Federal tax purposes.
RULES: Foreign entities; classification,
Published: 2005-12-16
This document contains final and temporary regulations
relating to certain business entities included on the list of foreign
business entities that are always classified as corporations for
Federal tax purposes.
PROPOSED RULES: Substitute for return; cross-reference,
Published: 2005-07-18
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the IRS preparing or executing returns for persons who fail to make
required returns. The text of those regulations also serves as the text
of these proposed regulations.
PROPOSED RULES: Electronic tax administration; disclosure and use of tax return information by tax return preparers; section 7216 update,
Published: 2005-12-08
This document contains proposed regulations to update the
rules regarding the disclosure and use of tax return information by tax
return preparers. The proposed regulations announce new and additional
rules for taxpayers to consent electronically to the disclosure or use
of their tax return information by tax return preparers. The proposed
rules
RULES: Administrative summonses; designated IRS officer or employee,
Published: 2005-04-01
This document contains final regulations relating to
administrative summonses under section 7602(a) of the Internal Revenue
Code. The regulations adopt the rules of the temporary regulations,
which confirm that officers and employees of the Office of Chief
Counsel may be included as persons designated to receive summoned
books, papers, records, or
RULES: Foreign business entities; classification of as corporations for Federal tax purposes,
Published: 2005-04-14
This document contains temporary and final regulations
relating to certain business entities included on the list of foreign
business entities that are always classified as corporations for
Federal tax purposes. The text of the temporary regulations also serves
as the text of the proposed regulations set forth in the notice of
proposed rulemaking
PROPOSED RULES: Income taxes; Foreign entities; classification,
Published: 2005-04-14
This issue of the Federal Register contains temporary and
final regulations relating to certain business entities included on the
list of foreign business entities that are always classified as
corporations for Federal tax purposes. The text of those temporary
regulations also serves as the text of these proposed regulations. This
document also
