1 RULES: Unified Rule for Loss on Subsidiary Stock
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.1401 to 1.1550), revised as of April 1, 2012, on page 505, in Sec.
1.150236, at the end of paragraph (d)(8) Example 6 (ii)(D)(3), reinstate the following sentence:
Sec. 1.150236 Unified loss rule.
* * * * *
(d) * * *
(8) * * *
Example 6. * * *
2 PROPOSED RULES: Correction
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG13007411) that was published in the Federal Register on Wednesday, December 5, 2012 (77 FR 72268). The proposed regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as
3 RULES: Treatment of Overall Foreign and Domestic Losses
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, 2012, on page 810, in Sec.
1.904(f)0, under the heading Sec. 1.904(f)1 Overall foreign loss and
the overall foreign loss account., listings for paragraphs (d)(4)(i) and (ii) are removed.
[FR Doc. 201307111 Filed 32513; 8:45
4 PROPOSED RULES: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
This document contains proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111173. These proposed regulations provide guidance on the
5 RULES: Stewardship Expense
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, 2012, on page 174, in Sec. 1.8618, paragraph (h) is removed.
[FR Doc. 201307104 Filed 32513; 8:45 am]
BILLING CODE 150501D
6 RULES: Health Insurance Premium Tax Credit
This document contains final regulations relating to the
health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education
Reconciliation Act of 2010. These final regulations provide guidance to
individuals related to employees who may enroll in eligible employer
sponsored coverage and
7 RULES: Unified Rule for Loss on Subsidiary Stock
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.1401 to 1.1550), revised as of April 1, 2012, on page 443, in Sec.
1.150232, in paragraph (c)(3), after the first sentence, reinstate the following sentence:
Sec. 1.150232 Investment adjustments.
* * * * *
(c) * * *
(3) * * * For this purpose, the
8 RULES: Noncompensatory Partnership Options
This document contains final regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option
9 RULES: Methods To Determine Taxable Income in Connection With a Cost Sharing
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.441 to 1.500), revised as of April 1, 2012, on page 604, in Sec.
1.4821, in paragraph (c)(1), before the last sentence, reinstate the following sentence:
Sec. 1.4821 Allocation of income and deductions among taxpayers. * * * * *
[[Page 18235]]
(c) * * * (1)
10 PROPOSED RULES: Treatment of Grantor of an Option on a Partnership Interest
This document contains proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to include certain transfers of interests in the issuing partnership and other look through entities, and
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