Tax - Regulations
- Proposed Rule - Determination of Distributive Share When a Partner's Interest Changes
Internal Revenue Service
Proposed Rule
Determination of Distributive Share When a Partner's Interest Changes
,
17119-17128 [E9-8438]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-144689-04] RIN 1545-BD71 Determination of Distributive Share When a Partner's Interest Changes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations regarding the determination of partners' distributive shares of partnership items of income, gain, loss, deduction and credit when a partner's interests varies during a partnership taxable... [read document]
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(April 13, 2009) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation
,
16161 [E9-8134]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-150066-08] RIN 1545-BI45 Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY: This document cancels a public hearing on proposed rulemaking relating to the foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC)... [read document]
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(April 8, 2009) - Rule - Special Rules To Reduce Section 1446 Withholding; Correction
Internal Revenue Service
Rule
Special Rules To Reduce Section 1446 Withholding; Correction,
14931-14932 [E9-7392]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9394] RIN 1545-BD80 Special Rules To Reduce Section 1446 Withholding; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9394) that were published in the Federal Register on Tuesday, April 29, 2008 (73 FR 23069) regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or... [read document]
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(March 31, 2009) - Rule - Income Taxes: Foreign Management and Foreign Economic Processes Requirements of a ...
Internal Revenue Service
Rule
Income Taxes:
Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation; CFR Correction,
14478-14479 [E9-7205]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.908 to 1.1000), revised as of April 1, 2008, in Sec. 1.924(c)-1, make the following corrections: 1. On pages 62 and 63, remove paragraphs (d) introductory text, (d)(1) through (7), and (2) following (d)(7); 2. Reinstate paragraphs (d)(1) and... [read document]
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(March 29, 2009) - Rule - Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations; CFR Correction
Internal Revenue Service
Rule
Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations; CFR Correction,
14479 [E9-7203]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.301 to 1.400), revised as of April 1, 2008, on page 306, in Sec. 1.367(a)-6T, in paragraph (e)(5)(ii)(B), reinstate the remainder of the first sentence, following the word ``some'', to read as follows: ``. . . portion of which was recaptured on the disposition, of the... [read document]
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(March 29, 2009) - Rule - Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by ...
Internal Revenue Service
Rule
Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction
,
13340-13341 [E9-6871]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9446] RIN 1545-BGO9 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 concerning gain recognition... [read document]
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(March 25, 2009) - Rule - OMB Control Numbers Under the Paperwork Reduction Act; CFR Correction
Internal Revenue Service
Rule
OMB Control Numbers Under the Paperwork Reduction Act; CFR Correction
,
13341 [E9-6943]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 602 OMB Control Numbers Under the Paperwork Reduction Act CFR Correction In Title 26 of the Code of Federal Regulations, Part 600 to End, revised as of April 1, 2008, on page 145, in Sec. 602.101, in the table in paragraph (b), add the entry ``1545-1511'' to the second column for Sec. 1.468A-7T and remove the entry ``1.545-1511,'' from the first column following Sec. 1.468A-3T(h). [FR Doc. E9-6943 Filed 3-26-09; 8:45 am] BILLING... [read document]
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(March 25, 2009) - Rule - Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction
Internal Revenue Service
Rule
Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction
,
13340 [E9-6944]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Determination of Interest Expense Deduction of Foreign Corporations 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. 1.882-5, reinstate paragraph (d)(2)(ii)(B) to read as follows: Sec. 1.882-5 Determination of interest deduction. * * * * * (d) * * * (2) * * * (ii) * * * (B) Identified liabilities not properly reflected. A liability... [read document]
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(March 25, 2009) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income
,
11888 [E9-5892]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-150066-08] RIN 1545-BI45 Guidance Regarding Foreign Base Company Sales Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing; correction. SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Monday, December 29,... [read document]
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(March 18, 2009) - Rule - Guidance Regarding Foreign Base Company Sales Income; Correction
Internal Revenue Service
Rule
Guidance Regarding Foreign Base Company Sales Income; Correction
,
11843-11847 [E9-5894]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9438] RIN 1545-BI50 Guidance Regarding Foreign Base Company Sales Income; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. SUMMARY: 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. DATES: The corrections are... [read document]
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(March 18, 2009) - Rule - Automatic Contribution Arrangements; Correction
Internal Revenue Service
Rule
Automatic Contribution Arrangements; Correction,
11644 [E9-5952]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 54 [TD 9447] RIN 1545-BG80 Automatic Contribution Arrangements; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains a correction to final regulations (TD 9447) that were published in the Federal Register on Tuesday, February 24, 2009 (74 FR 8200) relating to automatic contribution arrangements. These regulations affect administrators of,... [read document]
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(March 17, 2009) - Proposed Rule - Withholding Under Internal Revenue Code Section 3402(t); Hearing
Internal Revenue Service
Proposed Rule
Withholding Under Internal Revenue Code Section 3402(t); Hearing,
11699-11700 [E9-5951]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [REG-158747-06] RIN 1545-BG45 Withholding Under Internal Revenue Code Section 3402(t); Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. SUMMARY: This document provides notice of public hearing on a notice of proposed rulemaking relating to withholding under section 3402(t) of the Internal Revenue Code. The proposed regulations reflect changes in the law made by... [read document]
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(March 17, 2009) - Rule - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing ...
Internal Revenue Service
Rule
Section 482:
Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,
11644 [E9-5950]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9441] RIN 1545-BI46 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: 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... [read document]
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(March 17, 2009) - Rule - Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by ...
Internal Revenue Service
Rule
Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction
,
10175 [E9-4998]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9446] RIN 1545-BG09 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 (74 FR 6952) under section... [read document]
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(March 8, 2009) - Rule - Application of Section 367 to a Section 351 Exchange, etc.: Correction
Internal Revenue Service
Rule
Application of Section 367 to a Section 351 Exchange, etc.:
Correction
,
10174 [E9-4997]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9444] RIN 1545-BI42 Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. SUMMARY: This document contains a correction to final and temporary regulations (TD 9444) that... [read document]
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(March 8, 2009) - Rule - Application of Section 367 to a Section 351 Exchange, etc. ...
Internal Revenue Service
Rule
Application of Section 367 to a Section 351 Exchange, etc.:
Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1), etc.; Correction
,
10174-10175 [E9-4995]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9444] RIN 1545-BI42 Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final and temporary regulations (TD 9444) that were published in the... [read document]
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(March 8, 2009) - Proposed Rule - Section 482; Methods to Determine Taxable Income in Connection With a Cost ...
Internal Revenue Service
Proposed Rule
Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
,
9577-9578 [E9-4687]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-144615-02] RIN 1545-BI47 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-144615-02) that was... [read document]
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(March 4, 2009) - Proposed Rule - Allocation of Consideration and Allocation and Recovery of Basis in ...
Internal Revenue Service
Proposed Rule
Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Correction
,
9575-9577 [E9-4657]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143686-07] RIN 1545-BH35 The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-143686-07) that was published in the Federal Register on Wednesday, January... [read document]
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(March 4, 2009) - Rule - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing ...
Internal Revenue Service
Rule
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
,
9570-9572 [E9-4686]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9441] RIN 1545-BI46 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final and temporary regulations (TD9441) that were published in the Federal Register on Monday, January 5, 2009 (74 FR 340) providing further guidance and clarification... [read document]
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(March 4, 2009) - Rule - Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing ...
Internal Revenue Service
Rule
Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement; Correction
,
8863 [Z8-30715]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9441] RIN 1545-BI46 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Correction In rule document E8-30715 beginning on page 340 in the issue of Monday, January 5, 2009 make the following correction: Sec. 1.482-7T [Corrected] On page 354, in Sec. 1.482-7T(b)(5), in the second column, in paragraph (5), in the second line, ``(i) Situation in which Commissioner must treat arrangement... [read document]
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(February 26, 2009) - Rule - Automatic Contribution Arrangements
Internal Revenue Service
Rule
Automatic Contribution Arrangements,
8200-8214 [E9-3716]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 54 [TD 9447] RIN 1545-BG80 Automatic Contribution Arrangements AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution... [read document]
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(February 23, 2009) - Rule - Disclosure of Return Information to the Bureau of Economic Analysis; Correction
Internal Revenue Service
Rule
Disclosure of Return Information to the Bureau of Economic Analysis; Correction
,
7814 [E9-3599]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9439] RIN 1545-BC93 Disclosure of Return Information to the Bureau of Economic Analysis; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to temporary regulations (TD 9439) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79361) relating to disclosures of corporate tax return information to the Bureau of... [read document]
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(February 19, 2009) - Proposed Rule - Further Guidance on the Application of Section 409A to Nonqualified Deferred ...
Internal Revenue Service
Proposed Rule
Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,
7575 [E9-3323]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-148326-05] RIN 1545-BF50 Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-148326-05) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing... [read document]
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(February 17, 2009) - Proposed Rule - Tax Avoidance Transactions
Internal Revenue Service
Proposed Rule
Tax Avoidance Transactions
,
7205-7209 [E9-3069]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-138326-07] RIN 1545-BH22 Tax Avoidance Transactions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations under section 6231 of the Internal Revenue Code that allow the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of... [read document]
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(February 12, 2009) - Proposed Rule - Consequences of Failing to Defer Receipt of Qualified Retirement Plan ...
Internal Revenue Service
Proposed Rule
Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions:
Expansion of Applicable Election Period and Period for Notices; Hearing Cancellation,
7021-7022 [E9-3066]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-107318-08] RIN 1545-BH75 Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY: This document cancels a public hearing on proposed rulemaking that would... [read document]
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(February 11, 2009) - Proposed Rule - Applications: Treatment of Gain Recognized under Section 301(c)(3) for ...
Internal Revenue Service
Proposed Rule
Applications:
Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248,
6840-6841 [E9-2836]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-147636-08] RIN 1545-BI41 Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal... [read document]
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(February 10, 2009) - Proposed Rule - Section 108(e)(8) Application to Partnerships; Hearing Cancellation
Internal Revenue Service
Proposed Rule
Section 108(e)(8) Application to Partnerships; Hearing Cancellation,
6841-6842 [E9-2830]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-164370-05] RIN 1545-BF27 Section 108(e)(8) Application to Partnerships; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY: 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. DATES: The public hearing,... [read document]
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(February 10, 2009) - Rule - Application of Section 367 to a Section 351 Exchange Resulting from a Transaction ...
Internal Revenue Service
Rule
Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1):
Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248,
6824-6828 [E9-2835]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9444] RIN 1545-BI42 Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations under sections 367(a), 367(b) and 1248(a) of the Internal... [read document]
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(February 10, 2009) - Rule - Consolidated Returns; Intercompany Obligations; Correction
Internal Revenue Service
Rule
Consolidated Returns; Intercompany Obligations; Correction,
6828-6829 [E9-2828]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9442] RIN 1545-BA11 Consolidated Returns; Intercompany Obligations; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: 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... [read document]
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(February 10, 2009) - Rule - Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by ...
Internal Revenue Service
Rule
Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations,
6952-6976 [E9-1512]
Part II Department of the Treasury Internal Revenue Service 26 CFR Parts 1 and 602 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Final Rule DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9446] RIN 1545-BG09 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations AGENCY: Internal Revenue Service... [read document]
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(February 10, 2009) - Rule - Consolidated Returns; Intercompany Obligations; Correction
Internal Revenue Service
Rule
Consolidated Returns; Intercompany Obligations; Correction,
6828 [E9-2831]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9442] RIN 1545-BA11 Consolidated Returns; Intercompany Obligations; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: 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... [read document]
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(February 10, 2009) - Rule - Procedures for Administrative Review of a Determination That an Authorized Recipient Has ...
Internal Revenue Service
Rule
Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information,
6829-6831 [E9-2827]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9445] RIN 1545-BF21 Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations regarding administrative review procedures for certain government agencies and other authorized... [read document]
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(February 10, 2009) - Proposed Rule - Guidance Regarding Treatment of Stock of a Controlled Corporation Under Section ...
Internal Revenue Service
Proposed Rule
Guidance Regarding Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
,
3508 [E9-1104]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-150670-07] RIN 1545-BH49 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-150670-07) that... [read document]
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(January 20, 2009) - Rule - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction
Internal Revenue Service
Rule
Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction
,
3421 [E9-1097]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [TD 9440] RIN 1545-BI39 Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final and temporary regulations (TD 9440) that were published in the Federal Register on Monday, December 29, 2008, relating to the annual filing of Federal employment tax returns and... [read document]
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(January 20, 2009) - Proposed Rule - Allocation of Consideration and Allocation and Recovery of Basis in ...
Internal Revenue Service
Proposed Rule
Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities
,
3509-3526 [E9-1100]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143686-07] RIN 1545-BH35 The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under sections 301, 302, 304, 351, 354, 356, 358, 368, 861, 1001, and 1016 of the Internal Revenue Code (Code). The proposed regulations... [read document]
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(January 20, 2009) - Rule - Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section ...
Internal Revenue Service
Rule
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
,
3420 [E9-1120]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9435] RIN 1545-BH61 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: 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... [read document]
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(January 20, 2009) - Proposed Rule - Section 707 Regarding Disguised Sales, Generally
Internal Revenue Service
Proposed Rule
Section 707 Regarding Disguised Sales, Generally
,
3508-3509 [E9-1101]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-149519-03] RIN 1545-BC63 Section 707 Regarding Disguised Sales, Generally AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws proposed regulations relating to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners under section 707(a)(2)(B) of the Internal Revenue... [read document]
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(January 20, 2009) - Rule - Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section ...
Internal Revenue Service
Rule
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
,
3420-3421 [E9-1109]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9435] RIN 1545-BH61 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. SUMMARY: 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... [read document]
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(January 20, 2009) - Proposed Rule - Highway Use Tax; Sold Vehicles and Electronic Filing
Internal Revenue Service
Proposed Rule
Highway Use Tax; Sold Vehicles and Electronic Filing,
2910-2913 [E9-857]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 41 [Reg-116699-07] RIN 1545-BG63 Highway Use Tax; Sold Vehicles and Electronic Filing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Proposed Rulemaking. SUMMARY: This document contains proposed regulations that provide guidance on mandatory electronic filing of Form 2290, ``Heavy Highway Vehicle Use Tax Return,'' for 25 or more vehicles; credits or refunds for sold, destroyed or stolen vehicles; and paying tax... [read document]
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(January 15, 2009) - Rule - Postponement of Certain Tax-related Deadlines by Reason of Federally Declared Disaster, etc.
Internal Revenue Service
Rule
Postponement of Certain Tax-related Deadlines by Reason of Federally Declared Disaster, etc.
,
2370-2373 [E9-767]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9443] RIN 1545-BG16 Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulation. SUMMARY: This document contains final regulations relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster. The regulations... [read document]
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(January 14, 2009) - Proposed Rule - Withholding Under Internal Revenue Code Section 3402(t); Correction
Internal Revenue Service
Proposed Rule
Withholding Under Internal Revenue Code Section 3402(t); Correction
,
789 [E9-85]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [REG-158747-06] RIN 1545-BG45 Withholding Under Internal Revenue Code Section 3402(t); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-158747-06) that was published in the Federal Register on Friday, December 5, 2008 (73 FR 74082) relating to... [read document]
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(January 7, 2009) - Proposed Rule - Section 482; Methods to Determine Taxable Income in Connection with a Cost ...
Internal Revenue Service
Proposed Rule
Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement,
236-238 [E8-30712]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-144615-02] RIN 1545-BI47 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations, notice of proposed rulemaking, and notice of public hearing. SUMMARY: In the Rules and Regulations section of this issue of the... [read document]
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(January 4, 2009) - Rule - Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing ...
Internal Revenue Service
Rule
Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement,
340-391 [E8-30715]
Part II Department of the Treasury Internal Revenue Service 26 CFR Parts 1, 301 and 602 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Final Rule DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 301 and 602 [TD 9441] RIN 1545-BI46 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This... [read document]
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(January 4, 2009) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income,
79421-79423 [E8-30729]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-150066-08] RIN 1545-BI45 Guidance Regarding Foreign Base Company Sales Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS and Treasury Department are issuing temporary regulations relating to foreign base company... [read document]
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(December 28, 2008) - Rule - Consolidated Returns; Intercompany Obligations
Internal Revenue Service
Rule
Consolidated Returns; Intercompany Obligations,
79324-79334 [E8-30718]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9442] RIN 1545-BA11 Consolidated Returns; Intercompany Obligations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations under section 1502 of the Internal Revenue Code (Code). The regulations provide guidance regarding the treatment of transactions involving obligations between members of a consolidated group. These final regulations will affect... [read document]
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(December 28, 2008) - Rule - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules
Internal Revenue Service
Rule
Employer's Annual Federal Tax Return and Modifications to the Deposit Rules,
79354-79361 [E8-30582]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [TD 9440] RIN 1545-BI39 Employer's Annual Federal Tax Return and Modifications to the Deposit Rules AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains temporary regulations relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits. These temporary regulations relate to sections 6011 and 6302 of the Internal... [read document]
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(December 28, 2008) - Proposed Rule - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules
Internal Revenue Service
Proposed Rule
Employer's Annual Federal Tax Return and Modifications to the Deposit Rules,
79423-79424 [E8-30592]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [REG-148568-04] RIN 1545-BD93 Employer's Annual Federal Tax Return and Modifications to the Deposit Rules AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document revises the notice of proposed rulemaking published in the Federal Register on January 3, 2006. In the Rules and Regulations section of this issue of the Federal... [read document]
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(December 28, 2008) - Rule - Guidance Regarding Foreign Base Company Sales Income
Internal Revenue Service
Rule
Guidance Regarding Foreign Base Company Sales Income,
79334-79354 [E8-30727]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9438] RIN 1545-BI50 Guidance Regarding Foreign Base Company Sales Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations that provide guidance relating to foreign base company sales income in cases in which personal property sold by a controlled foreign corporation is manufactured, produced, or constructed pursuant to a... [read document]
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(December 28, 2008) - Rule - Disclosure of Return Information to the Bureau of Economic Analysis
Internal Revenue Service
Rule
Disclosure of Return Information to the Bureau of Economic Analysis,
79361-79362 [E8-30599]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9439] RIN 1545-BC93 Disclosure of Return Information to the Bureau of Economic Analysis AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulation and removal of temporary regulations. SUMMARY: This document contains final regulations relating to disclosures of corporate tax return information to the Bureau of Economic Analysis (Bureau). The final regulations authorize the IRS to disclose certain items of... [read document]
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(December 28, 2008) - Rule - Creditor Continuity of Interest; Correction
Internal Revenue Service
Rule
Creditor Continuity of Interest; Correction,
78969-78970 [E8-30717]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9434] RIN 1545-BC88 Creditor Continuity of Interest; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains a correction to final regulations (TD 9434) that were published in the Federal Register on Friday, December 12, 2008 (73 FR 75566) providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors... [read document]
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(December 23, 2008)