1 PROPOSED RULES: Section 108(e)(8) Application to Partnerships; Hearing Cancellation,
This document cancels a public hearing on proposed rulemaking relating to the application of section 108(e)(8) of the Internal Revenue Code to partnerships and their partners.
2 RULES: Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by
3 RULES: Methods To Determine Taxable Income in Connection With a Cost Sharing
This document contains a correction to a correcting amendment for final and temporary regulations (TD 9441) that were published in the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in
4 PROPOSED RULES: Allocation and Reporting of Mortgage Insurance Premiums
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to prepaid qualified mortgage insurance premiums. The temporary regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt Relief Act of 2007. The temporary
5 RULES: Application of Section 367 to a Section 351 Exchange Resulting from a
This document contains final and temporary regulations under sections 367(a), 367(b) and 1248(a) of the Internal Revenue Code (Code). The final regulations under section 367 revise existing final regulations and add crossreferences. The final regulations under section 1248 update an effective/applicability date. The temporary regulations under section
6 RULES: Treatment of Services Under Section 482; Allocation of Income and Deductions
This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by
7 RULES: Guidance Regarding Foreign Base Company Sales Income; Correction
This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79334) relating to foreign base company sales income.
8 RULES: Allocation and Reporting of Mortgage Insurance Premiums
This document contains temporary regulations that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year under section 163(h)(4)(F) of the Internal Revenue Code (Code). The temporary regulations also provide guidance to
9 RULES: Consolidated Returns; Intercompany Obligations; Correction,
This document contains corrections to final regulations (TD 9442) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79324) under section 1502 of the Internal Revenue Code providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group.
10 PROPOSED RULES: Damages Received on Account of Personal Physical Injuries or Physical Sickness
This document contains proposed regulations relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness. The proposed regulations reflect amendments under the Small Business Job Protection Act of 1996. The proposed regulations also delete the requirement that to qualify for
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