1 PROPOSED RULES: Suspension or Reduction of Safe Harbor Nonelective Contributions
This document contains proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain section 401(k) plans and section 403(b)
2 PROPOSED RULES: Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section
In the Rules and Regulations section of this issue of the Federal Register, the IRS and Treasury Department are issuing temporary regulations under sections 304 and 1248 of the Internal Revenue Code (Code). The temporary regulations provide rules under section 367(a) and (b) that apply to certain transfers of stock by a United States person to a
3 RULES: Information Reporting for Discharges of Indebtedness
This document contains final regulations relating to information returns for cancellation of indebtedness by certain entities under section 6050P of the Internal Revenue Code. The final regulations will avoid premature information reporting from certain businesses and will reduce the number of information returns required to be filed. The final
4 RULES : Automatic Contribution Arrangements; Correction,
Correction
In rule document E93716 beginning on page 8200 in the issue of Tuesday, February 24, 2009, make the following correction:
Sec. 1.401(m)2 [Corrected]
On page 8211, in Sec. 1.401(m)2, in the first column, in paragraph
(b)(2)(iv)(D), in the sixth line, ``April 1, 2007 edition'' should read ``April 1, 2007, edition''.
[FR Doc. Z93716
5 RULES: Information Reporting for Lump-Sum Timber Sales
This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code (Code) on sales or exchanges of standing timber for lumpsum (outright) payments. The final regulations amend Sec. 1.60454 of the Income Tax Regulations to require real estate
6 PROPOSED RULES: Expansion of Applicable Election Period and Period for Notices; Hearing
This document cancels a public hearing on proposed rulemaking that would provide that the notice required under section 411(a)(11) to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe the consequences of failing to defer receipt of the distribution. The proposed
7 RULES: Application of Separate Limitations to Dividends From Noncontrolled Section 902
This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.
8 RULES: Determination of Interest Expense Deduction of Foreign Corporations; CFR
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.851 to 1.907), revised as of April 1, 2008, on page 436, in Sec.
1.8825, reinstate paragraph (d)(2)(ii)(B) to read as follows: Sec. 1.8825 Determination of interest deduction.
* * * * *
(d) * * *
(2) * * *
(ii) * * *
(B) Identified liabilities
9 RULES: Guidance Regarding the Treatment of Stock of a Controlled Corporation Under
This document contains corrections to final and temporary regulations (TD 9435) that were published in the Federal Register on Monday, December 15, 2008 (73 FR 75946) providing guidance regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code. This
10 RULES: Allocations and Reporting of Mortgage Insurance Premiums; Correction
This document contains a correction to temporary regulations (TD 9449) that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21256) 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
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