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RULES: Tax withholding on payments to foreign persons; information reporting requirements; Correction,
Published: 2006-05-10
Correction
In rule document 062443 beginning on page 13003 in the issue of Tuesday, March 14, 2006, make the following correction:
Sec. 301.61141 [Corrected]
On page 13008, in Sec. 301.61141, in the second column, the fifth
and sixth lines, consisting of paragraphs (c)(8)(i) and (ii), should read as follows:
``defined in Sec.
PROPOSED RULES: Reportable transactions; disclosure by material advisors; American Jobs Creation Act modifications; Correction,
Published: 2006-12-04
This document contains a correction to notice of proposed
rulemaking by crossreference to temporary regulations that were
published in the Federal Register on Thursday, November 2, 2006 (71 FR
64496) relating to the disclosure of reportable transactions by
material advisors.
PROPOSED RULES: Reportable transactions; disclosure by material advisors; American Jobs Creation Act modifications,
Published: 2006-11-02
This document contains proposed regulations under section 6111
of the Internal Revenue Code which provide the rules relating to the
disclosure of reportable transactions by material advisors. These
regulations affect material advisors responsible for disclosing
reportable transactions under section 6111 and material advisors
responsible for
RULES: Economic Analysis Bureau; return information disclosure,
Published: 2006-07-06
This document contains temporary regulations regarding
additional items of return information disclosable to the Bureau of
Economic Analysis (Bureau) of the Department of Commerce. The text of
these temporary regulations serves as the text of the proposed
regulations set forth in the notice of proposed rulemaking on this
subject in the Proposed
PROPOSED RULES: Collection due process procedures relating to notice upon filing notice of tax lien; hearing canceled,
Published: 2006-01-17
This document cancels a public hearing on proposed 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).
PROPOSED RULES: Economic Analysis Bureau; return information disclosure,
Published: 2006-07-06
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations regarding
additional items of return information disclosable to the Bureau of
Economic Analysis (Bureau) of the Department of Commerce for purposes
related to measuring economic change in the U.S. national economic
accounts. These
PROPOSED RULES: Substitute for return; cross-reference; public hearing,
Published: 2006-01-17
This document provides notice of public hearing on proposed
regulations relating to the IRS preparing or executing returns for
persons who fail to make required returns.
RULES: Return information disclosure by officers and employees for investigative purposes,
Published: 2006-07-11
This document contains final regulations relating to the
disclosure of return information pursuant to section 6103(k)(6) of the
Internal Revenue Code (Code). The final regulations describe the
circumstances under which Internal Revenue and Office of Treasury
Inspector General for Tax Administration (TIGTA) employees may disclose
return information
RULES: Procedure and administration—; Deemed election to be an association taxable as a corporation for a qualified electing S corporation; correction,
Published: 2006-01-20
This document adds the text that was inadvertently removed
from the Code of Federal Regulations in TD 9203, which was published in
the Federal Register on Monday, May 23, 2005 (70 FR 29452).
PROPOSED RULES: Third-party and John Doe summons disputes; statutes of limitations suspension and expansion of taxpayers’ rights,
Published: 2006-07-21
This document contains proposed amendments to the regulations
relating to thirdparty and John Doe summonses. These proposed
regulations reflect amendments to sections 7603 and 7609 of the
Internal Revenue Code of 1986 made by the Internal Revenue Service
Restructuring and Reform Act of 1998, the Omnibus Budget Reconciliation
Act of 1990, the
PROPOSED RULES: Levy; notice and opportunity for hearing; hearing canceled,
Published: 2006-01-20
This document cancels a public hearing on proposed regulations
relating to a taxpayer's right to a hearing before or after levy under
section 6330 of the Internal Revenue Code of 1986.
RULES: Collection after assessment,
Published: 2006-09-06
This document contains final regulations relating to the
collection of tax liabilities after assessment. The regulations reflect
changes to the law made by the Internal Revenue Service Restructuring
and Reform Act of 1998. These regulations affect persons determining
how long the Internal Revenue Service has to collect taxes that have
been
RULES: Corporation and domestic; definitions clarification,
Published: 2006-01-30
This document contains final regulations defining the terms
corporation and domestic in circumstances in which a business entity is
created or organized in more than one jurisdiction. These regulations
affect business entities that are created or organized under the laws
of more than one jurisdiction.
RULES: Collection after assessment; Correction,
Published: 2006-09-26
Correction
In rule document E614610 beginning on page 52444 in the issue of
Wednesday, September 6, 2006, make the following correction:
On page 52444 in the second column under the DATES heading, after
Effective Date: the text should read as follows: ``These regulations are effective September 6, 2006.''.
[FR Doc. Z614610 Filed 92506; 8:45
RULES: Agriculture Department; return information disclosure,
Published: 2006-02-22
This document contains final 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), which provides for limited disclosures of returns
and return information in connection with the census of agriculture.
These final
RULES: Levy; collection due process procedures relating to notice and hearing opportunity,
Published: 2006-10-17
This document contains final regulations amending the
regulations relating to a taxpayer's right to a hearing before or, in
limited cases, after levy under section 6330 of the Internal Revenue
Code of 1986. The final regulations make certain clarifying changes in
the way collection due process (CDP) hearings are held and specify the
period during
RULES: Tax returns or return information; authorized recipient failure to safeguard determination; administrative review procedures,
Published: 2006-02-24
This document contains temporary regulations regarding
administrative review procedures for certain government agencies and
other authorized recipients of tax returns or return information
(authorized recipients) whose receipt of returns and return information
may be suspended or terminated because they do not maintain proper
safeguards. The
RULES: Return information disclosure by officers and employees for investigative purposes; Correction,
Published: 2006-10-17
This document corrects final regulations (TD 9274) that were
published in the Federal Register on Tuesday, July 11, 2006 (71 FR
38985). The document contains final regulations relating to the
disclosure of return information pursuant to section 6103(k)(6) of the
Internal Revenue Code.
PROPOSED RULES: Tax returns or return information; authorized recipient failure to safeguard determination; administrative review procedures; cross-reference,
Published: 2006-02-24
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations regarding
administrative review procedures for certain government agencies and
other authorized recipients of tax returns or return information
(authorized recipients) whose receipt of returns and return information
may be suspended
RULES: Tax lien filing notice; collection due process procedures; notice and hearing opportunity,
Published: 2006-10-17
This document contains final regulations amending 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 final regulations make certain
clarifying changes in the way collection due process (CDP) hearings are
held and specify
PROPOSED RULES: Tax returns or return information; authorized recipient failure to safeguard determination; administrative review procedures; cross-reference; Correction,
Published: 2006-03-10
This document corrects a notice of proposed rulemaking by
crossreference to temporary regulations that was published in the
Federal Register on Friday, February 24, 2006 (71 FR 9487) regarding
administrative review procedures for certain government agencies and
other authorized recipients of tax returns or return information
(authorized
RULES: Return information disclosure by officers and employees for investigative purposes; Correction,
Published: 2006-10-19
Disclosure of Return Information by Certain Officers and
Employees for Investigative Purposes
Correction
In rule document 066110, beginning on page 38985, in the issue of Tuesday, July 11, 2006, make the following corrections:
Sec. 301.6103(k)(6)1 [Corrected]
1. On page 38988, in the first column, in Sec. 301.6103(k)(6)
1(d), in Example
PROPOSED RULES: Reportable transactions; material advisors obligation to prepare and maintain lists,
Published: 2006-11-02
This document contains proposed regulations under section 6112
of the Internal Revenue Code which provide the rules relating to the
obligation of material advisors to prepare and maintain lists with
respect to reportable transactions. These regulations affect material
advisors responsible for keeping lists under section 6112.
