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RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,
Published: 2008-03-21
This document contains corrections to final and temporary
regulations (TD 9368) that were published in the Federal Register on [[Page 15064]]
Friday, December 21, 2007 (72 FR 72582) regarding the reduction of the
number of separate foreign tax credit limitation categories under
section 904(d) of the Internal Revenue Code. These regulations affect
PROPOSED RULES: Hybrid Retirement Plans,
Published: 2008-05-02
This document provides notice of public hearing on proposed
regulations providing guidance relating to sections 411(a)(13) and
411(b)(5) of the Internal Revenue Code concerning certain hybrid
defined benefit plans.
RULES: Amendment of Matching Rule for Certain Gains on Member Stock; Guidance under Section 1502,
Published: 2008-03-07
This document contains final and temporary regulations
concerning the treatment of certain intercompany gain with respect to
consolidated group member stock. These amendments provide for the
redetermination of an intercompany gain as excluded from gross income
in certain member stock transactions. These regulations affect
corporations filing
PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,
Published: 2008-04-10
This document corrects a notice of proposed rulemaking (REG-
15113507) that was published in the Federal Register on Tuesday, March
18, 2008 (73 FR 14417), that provides additional rules for certain
multiemployer defined benefit plans that are in effect on July 16,
2006.
PROPOSED RULES: Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works,
Published: 2008-02-08
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing a temporary regulation that
provides the time and manner for making an election to treat the sale
or exchange of musical compositions or copyrights in musical works
created by the taxpayer (or received by the taxpayer from the works'
creator in a
RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,
Published: 2008-03-21
This document contains corrections to final and temporary
regulations (TD 9368) that were published in the Federal Register on
Friday, December 21, 2007 (72 FR 72582) regarding the reduction of the
number of separate foreign tax credit limitation categories under
section 904(d) of the Internal Revenue Code. These regulations affect
taxpayers
RULES: Assumption of Liabilities,
Published: 2008-05-09
This document contains final regulations relating to the
assumption of liabilities under section 358(h) of the Internal Revenue
Code (Code). Section 358(h) provides that, after application of section
358(d), the basis in stock received in a nonrecognition transaction
shall be reduced to the fair market value of the stock by the amount of
any
RULES: Standards for Recognition of Tax-Exempt Status if Private Benefit Exists, etc.; Correction,
Published: 2008-04-29
This document contains corrections to final regulations (TD
9390) that were published in the Federal Register on Friday, March 28,
2008 (73 FR 16519) clarifying the substantive requirements for tax
exemption under section 501(c)(3) of the Internal Revenue Code. These
final regulations also contain provisions that clarify the relationship
between
RULES: Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts,
Published: 2008-03-07
This document contains final regulations concerning the
diversification requirements of section 817(h) of the Internal Revenue
Code (Code). The regulations expand the list of holders whose
beneficial interests in an investment company, partnership, or trust do
not prevent a segregated asset account from looking through to the
assets of the
RULES: Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits, etc.; correction,
Published: 2008-04-07
This document contains a correction to final regulations (TD
9387) that were published in the Federal Register on Thursday, March
20, 2008 (73 FR 14934), providing guidance on the normalization
requirements applicable to public utilities that benefit (or have
benefited) from accelerated depreciation methods or from the investment
tax credit
RULES: Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction,
Published: 2008-01-28
This document contains a correction to temporary regulations
(TD 9369) that were published in the Federal Register on Wednesday,
December 26, 2007 (72 FR 72929) affecting component members of a
controlled group of corporations and consolidated groups filing life
nonlife Federal income tax returns. These regulations provide guidance
for calculating
RULES: Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes, etc.,
Published: 2008-03-20
This document contains final regulations that provide guidance
on the normalization requirements applicable to public utilities that
benefit (or have benefited) from accelerated depreciation methods or
from the investment tax credit permitted under pre1991 law. These
regulations permit a utility whose assets cease, whether by
disposition,
RULES: Amendment to Transfers of Assets or Stock Following a Reorganization,
Published: 2008-05-09
This document contains final regulations that amend TD 9361,
titled Transfers of Assets or Stock Following a Reorganization. These
final regulations make certain clarifying amendments to the rules
regarding the effect of certain transfers of assets or stock on the
continuing qualification of transactions as reorganizations under
section 368(a).
PROPOSED RULES: Hybrid Retirement Plans; Correction,
Published: 2008-04-25
This document contains corrections to a notice of proposed
rulemaking (REG10494607) that was published in the Federal Register
on Friday, December 28, 2007 (72 FR 73680) providing guidance relating
to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code
concerning certain hybrid defined benefit plans.
RULES: Qualified Films Under Section 199,
Published: 2008-03-07
This document contains final regulations involving the
deduction for income attributable to domestic production activities
under section 199. The final regulations revise certain rules and
examples relating to the definitions of a qualified film produced by
the taxpayer under section 199(c)(4)(A)(i)(II) and (c)(6) and an
expanded affiliated group
PROPOSED RULES: Charitable Remainder Trusts; Hearing Cancellation,
Published: 2008-04-07
This document cancels a public hearing on proposed rulemaking
providing guidance under Internal Revenue Code section 664 on the tax
effect of unrelated business taxable income (UBTI) on charitable
remainder trusts.
PROPOSED RULES: Consolidated Returns; Intercompany Obligations; Hearing,
Published: 2008-01-24
This document provides notice of public hearing on proposed
regulations regarding the treatment of transactions involving
obligations between members of a consolidated group and the treatment
of transactions involving the provision of insurance between members of
a consolidated group.
RULES: CFR Correction,
Published: 2008-03-19
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec.
1.1551 to End), revised as of April 1, 2007, on page 439, in Sec.
1.66542, in the undesignated paragraph following paragraph (d)(2)(ii)(B), make the following changes:
1. In the first sentence, after the word ``attributable'', insert
the words ``to months in such
PROPOSED RULES: Measurement of Assets and Liabilities for Pension Funding Purposes; Hearing,
Published: 2008-04-23
This document provides notice of public hearing on a notice of
proposed rulemaking preparing guidance on the determination of plan
assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans.
These regulations affect sponsors, administrators, participants,
and beneficiaries of
PROPOSED RULES: Amendment of Matching Rule for Certain Gains on Member Stock; Guidance under Section 1502,
Published: 2008-03-07
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations concerning
the treatment of certain intercompany gains with respect to member
stock within a consolidated group. The text of those regulations also
serves as the text of these proposed regulations. These regulations
affect
RULES: Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction,
Published: 2008-04-03
This document contains a correction to final and temporary
regulations (TD 9383) that were published in the Federal Register on
Friday, March 7, 2008 (73 FR 12265). Concerning the treatment of
certain intercompany gain with respect to consolidated group member
stock. These amendments provide for the redetermination of an
intercompany gain as
PROPOSED RULES: Guidance on Qualified Tuition Programs Under Section 529,
Published: 2008-01-18
This document invites comments from the public regarding rules
under section 529 of the Internal Revenue Code (Code) that the IRS and
the Treasury Department expect to propose in a notice of proposed
rulemaking. The rules focus mainly on the transfer tax provisions
applicable to accounts (section 529 accounts) in Qualified Tuition
Programs (QTPs).
RULES: Application of Section 338 to Insurance Companies; Correction,
Published: 2008-03-18
This document contains a correction to final regulations (TD
9377) that were published in the Federal Register on Wednesday, January
23, 2008 (73 FR 3868), that apply to a section 197 intangible resulting
from an assumption reinsurance transaction, and under section 338 that
apply to reserve increases after a deemed asset sale.
PROPOSED RULES: Nuclear Decommissioning Funds; Hearing,
Published: 2008-04-23
This document provides notice of public hearing on proposed
regulations relating to deductions for contributions to trusts
maintained for decommissioning nuclear power plants.
PROPOSED RULES: Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Guidance Under Section 664,
Published: 2008-03-07
This document contains proposed regulations that provide
guidance under Internal Revenue Code (Code) section 664 on the tax
effect of unrelated business taxable income (UBTI) on charitable
remainder trusts. The proposed regulations reflect the changes made to
section 664(c) by section 424(a) and (b) of the Tax Relief and Health
Care Act of 2006.