Tax -
Proposed Rule - Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation
Internal Revenue Service
Proposed Rule
Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation
,
68373 [2011-28660]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140280-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of proposed rulemaking and notice of public hearing. SUMMARY: This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return... [read document]
View Document | Download PDFProposed Rule - Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal
Internal Revenue Service
Proposed Rule
Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal
,
68370-68373 [2011-28658]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114749-09] RIN 1545-BI63 Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking. SUMMARY: These proposed regulations would clarify the rules for controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a foreign corporation. The regulations... [read document]
View Document | Download PDFProposed Rule - Income of Foreign Governments and International Organizations
Internal Revenue Service
Proposed Rule
Income of Foreign Governments and International Organizations
,
68119-68124 [2011-28531]
Proposed Rules Federal Register Federal Register / Vol. 76, No. 213 / Thursday, November 3, 2011 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [REG-146537-06] RIN 1545-BG08 Income of Foreign Governments and International Organizations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed Income Tax Regulations that provide guidance relating to the taxation of the income of... [read document]
View Document | Download PDFProposed Rule - Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities
Internal Revenue Service
Proposed Rule
Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities
,
67384-67385 [2011-28177]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 301 [REG-136565-09] RIN 1545-BJ06 Extending Religious and Family Member FICA and FUTA Exceptions To Disregard Entities 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 Register, the IRS is issuing temporary regulations to extend the exceptions from taxes under the... [read document]
View Document | Download PDFRule - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities
Internal Revenue Service
Rule
Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities
,
67363-67366 [2011-28176]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 301 [TD 9554] RIN 1545-BJ07 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations amending 26 CFR parts 31 and 301. These regulations extend the exceptions from taxes under the Federal Insurance Contributions Act (``FICA'') and the Federal... [read document]
View Document | Download PDFRule - Disregarded Entities; Excise Taxes and Employment Taxes
Internal Revenue Service
Rule
Disregarded Entities; Excise Taxes and Employment Taxes
,
66181-66183 [2011-27720]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9553] RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for... [read document]
View Document | Download PDFProposed Rule - Partner's Distributive Share
Internal Revenue Service
Proposed Rule
Partner's Distributive Share
,
66012-66013 [2011-27575]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-109564-10] RIN 1545-BJ37 Partner's Distributive Share AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations removing Sec. 1.704-1(b)(2)(iii)(e) (the de minimis partner rule) because the rule may have resulted in unintended tax consequences. The proposed regulations affect partnerships and their partners. DATES: Written or electronic... [read document]
View Document | Download PDFProposed Rule - Modifications of Certain Derivative Contracts; Hearing Cancellation
Internal Revenue Service
Proposed Rule
Modifications of Certain Derivative Contracts; Hearing Cancellation
,
66011-66012 [2011-27573]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-109006-11] RIN 1545-BK13 Modifications of Certain Derivative Contracts; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document cancels a public hearing on notice of proposed rulemaking by cross-reference to temporary regulations relating to whether an exchange... [read document]
View Document | Download PDFProposed Rule - Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss
Internal Revenue Service
Proposed Rule
Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss
,
65634-65639 [2011-27445]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-133002-10] RIN 1545-BJ79 Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to... [read document]
View Document | Download PDFRule - Guidance Regarding the Treatment of Stock of a Controlled Corporation
Internal Revenue Service
Rule
Guidance Regarding the Treatment of Stock of a Controlled Corporation
,
65110-65112 [2011-27240]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9548] RIN 1545-BH49 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue... [read document]
View Document | Download PDFProposed Rule - Tax Return Preparer Penalties Under Section 6695; Correction
Internal Revenue Service
Proposed Rule
Tax Return Preparer Penalties Under Section 6695; Correction
,
65138 [2011-27183]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140280-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains a correction to a notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer penalties... [read document]
View Document | Download PDFRule - Deduction for Qualified Film and Television Production Costs
Internal Revenue Service
Rule
Deduction for Qualified Film and Television Production Costs
,
64816-64818 [2011-26973]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9552] RIN 1545-BJ24 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations relating to deductions for the cost of producing film and television productions. These temporary regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax... [read document]
View Document | Download PDFProposed Rule - Deduction for Qualified Film and Television Production Costs
Internal Revenue Service
Proposed Rule
Deduction for Qualified Film and Television Production Costs
,
64879-64880 [2011-26972]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-146297-09] RIN 1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross reference to temporary regulation. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to deductions for the costs of producing film and television productions.... [read document]
View Document | Download PDFProposed Rule - Tax Return Preparer Penalties Under Section 6695; Correction
Internal Revenue Service
Proposed Rule
Tax Return Preparer Penalties Under Section 6695; Correction
,
63574 [2011-26652]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140280-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing... [read document]
View Document | Download PDFProposed Rule - Tax Return Preparer Penalties Under Section 6695
Internal Revenue Service
Proposed Rule
Tax Return Preparer Penalties Under Section 6695
,
62689-62692 [2011-26247]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140280-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). These proposed regulations are necessary to... [read document]
View Document | Download PDFRule - Timely Mailing Treated as Timely Filing
Internal Revenue Service
Rule
Timely Mailing Treated as Timely Filing
,
62607 [2011-26187]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9543] RIN 1545-BA99 Timely Mailing Treated as Timely Filing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on Tuesday, August 23, 2011, the regulations provide that the proper use of registered or certified mail, or a service of a private delivery service designated under... [read document]
View Document | Download PDFProposed Rule - Retail Inventory Method
Internal Revenue Service
Proposed Rule
Retail Inventory Method
,
62327-62329 [2011-25946]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-125949-10] RIN 1545-BJ64 Retail Inventory Method AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to the retail inventory method of accounting. The regulations restate and clarify the computation of ending inventory values under the retail inventory method and provide a special rule for certain taxpayers that receive margin... [read document]
View Document | Download PDFRule - Implementation of Form 990; Correction
Internal Revenue Service
Rule
Implementation of Form 990; Correction
,
61946 [2011-25773]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9549] RIN 1545-BH28 Implementation of Form 990; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document describes a correcting amendment to final regulations (TD 9549) that implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax''. These regulations were published in the Federal Register on Thursday, September 8, 2011 (76 FR 55746). DATES:... [read document]
View Document | Download PDFRule - Implementation of Form 990; Correction
Internal Revenue Service
Rule
Implementation of Form 990; Correction
,
61946-61947 [2011-25776]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9549] RIN 1545-BH28 Implementation of Form 990; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document describes a correction to final regulations (TD 9549) that implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax''. These regulations were published in the Federal Register on Thursday, September 8, 2011 (76 FR 55746).... [read document]
View Document | Download PDFRule - Timely Mailing Treated as Timely Filing; Correction
Internal Revenue Service
Rule
Timely Mailing Treated as Timely Filing; Correction
,
61947 [2011-25616]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9543] RIN 1545-BA99 Timely Mailing Treated as Timely Filing AGENCY: Internal Revenue Service, Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations (TD 9543) that were published in the Federal Register on Tuesday, August 23, 2011 (76 FR 52561), the regulations provide guidance on the proper use of registered or certified mail, or a service of a private delivery service... [read document]
View Document | Download PDFRule - Deduction for Qualified Film and Television Production Costs
Internal Revenue Service
Rule
Deduction for Qualified Film and Television Production Costs
,
60721-60729 [2011-24930]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9551] RIN 1545-BF94 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations relating to deductions for the costs of producing qualified film and television productions. These final regulations reflect changes to the law made by the American Jobs... [read document]
View Document | Download PDFRule - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
Internal Revenue Service
Rule
Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
,
60373 [C1-2011-21164]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9545] RIN 1545-BG75 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Correction In rule document number 2011-21164 beginning on page 52259 through 52263 in the issue of August 22, 2011, make the following corrections: 301.6404-4 [Corrected] 0 1. On page 52262 in the second column, in Sec. 301.6404-4(a)(7)(i) third paragraph, 15 lines from the bottom, the words ``or Form 886-A''... [read document]
View Document | Download PDFRule - Branded Prescription Drug Fee; Correction
Internal Revenue Service
Rule
Branded Prescription Drug Fee; Correction
,
59897 [2011-24903]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 51 [TD 9544] RIN 1545-BK34 Branded Prescription Drug Fee; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to temporary regulations (TD 9544) that were published in the Federal Register on Thursday, August 18, 2011. The temporary regulations provide guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or... [read document]
View Document | Download PDFRule - Branded Prescription Drug Fee; Correction
Internal Revenue Service
Rule
Branded Prescription Drug Fee; Correction
,
59898 [2011-24913]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 51 [REG-112805-10] RIN 1545-BJ39 Branded Prescription Drug Fee; 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 that was published in the Federal Register on Thursday, August 18, 2011. The proposed regulation provides guidance relating to the... [read document]
View Document | Download PDFRule - Branded Prescription Drug Fee; Correction
Internal Revenue Service
Rule
Branded Prescription Drug Fee; Correction
,
59897-59898 [2011-24911]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 51 [TD 9544] RIN 1545-BK34 Branded Prescription Drug Fee; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to temporary regulations. SUMMARY: This document contains corrections to temporary regulations that were published in the Federal Register on Thursday, August 18, 2011. The temporary regulations provide guidance on the annual fee imposed on covered entities engaged in the business of... [read document]
View Document | Download PDFProposed Rule - Swap Exclusion for Section 1256 Contracts
Internal Revenue Service
Proposed Rule
Swap Exclusion for Section 1256 Contracts
,
57684-57690 [2011-23665]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-111283-11] RIN 1545-BK22 Swap Exclusion for Section 1256 Contracts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations that describe swaps and similar agreements that fall within the meaning of section 1256(b)(2)(B) of the Internal Revenue Code (Code). This document also contains proposed regulations that... [read document]
View Document | Download PDFRule - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, etc. ...
Internal Revenue Service
Rule
Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, etc.; Correction
,
56973 [2011-23598]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9542] RIN 1545-BE77 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations and removal of temporary regulations (TD 9542) that were published in the Federal Register on Wednesday, August 17, 2011 (76 FR... [read document]
View Document | Download PDFRule - Implementation of Form 990
Internal Revenue Service
Rule
Implementation of Form 990
,
55746-55772 [2011-22614]
Vol. 76 Thursday, No. 174 September 8, 2011 Part II Department of the Treasury Internal Revenue Service 26 CFR Parts 1 and 602 Implementation of Form 990; Final Rule Federal Register / Vol. 76 , No. 174 / Thursday, September 8, 2011 / Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9549] RIN 1545-BH28 Implementation of Form 990 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations.... [read document]
View Document | Download PDFRule - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
Internal Revenue Service
Rule
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
,
55255-55256 [2011-22738]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9546] RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations (TD 9546) that were published in the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to... [read document]
View Document | Download PDFProposed Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue ...
Internal Revenue Service
Proposed Rule
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); Correction
,
55321-55322 [2011-22734]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-137125-08] RIN 1545-BI65 Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); 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-137125-08) relating to the deduction limitation for certain employee remuneration in excess of $1,000,000... [read document]
View Document | Download PDFRule - Failure to Include Information Required to be Disclosed with Respect to a Reportable ...
Internal Revenue Service
Rule
Failure to Include Information Required to be Disclosed with Respect to a Reportable Transaction
,
55256-55260 [2011-22853]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9550] RIN 1545-BF61 Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations that provide guidance regarding section 6707A of the Internal Revenue Code... [read document]
View Document | Download PDFProposed Rule - Section 67 Limitations on Estates or Trusts
Internal Revenue Service
Proposed Rule
Section 67 Limitations on Estates or Trusts
,
55322-55325 [2011-22732]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-128224-06] RIN 1545-BF80 Section 67 Limitations on Estates or Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking; notice of proposed rulemaking and notice of public hearing. SUMMARY: This document withdraws the notice of proposed rulemaking that was published in the Federal Register on July 27, 2007, providing guidance on which costs incurred by estates or trusts... [read document]
View Document | Download PDFRule - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
Internal Revenue Service
Rule
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
,
55256 [2011-22739]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9546] RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains corrections to final regulations (TD 9546) that were published in the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities for purposes of the rules... [read document]
View Document | Download PDFProposed Rule - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; ...
Internal Revenue Service
Proposed Rule
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
,
54409 [2011-22523]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [Docket No. REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Correction Proposed Rule document 2011-22067 was inadvertently published in the Rules section of the issue of August 30, 2011, beginning on page 53818. It should have appeared in the Proposed Rules section. [FR Doc. 2011-22523 Filed 8-31-11; 8:45 am] BILLING CODE 1505-01-D [read document]
View Document | Download PDFRule - Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correcting Amendment
Internal Revenue Service
Rule
Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
Correcting Amendment
,
53819 [2011-22065]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains amendments to correct errors in final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of taxes paid... [read document]
View Document | Download PDFRule - Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction
Internal Revenue Service
Rule
Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
Correction
,
53819-53820 [2011-22051]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9534] RIN 1545-BD81 Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other... [read document]
View Document | Download PDFRule - Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
Internal Revenue Service
Rule
Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
53818-53819 [2011-22066]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit 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 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of... [read document]
View Document | Download PDFRule - Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
Internal Revenue Service
Rule
Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
53818 [2011-22067]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; 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 that were published in the Federal Register... [read document]
View Document | Download PDFRule - Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction
Internal Revenue Service
Rule
Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits:
Correction
,
53818 [2011-22064]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9535] RIN 1545-BK25 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; 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 9535), that were published in the Federal Register on Monday, July 18, 2011. These regulations provide guidance relating to the... [read document]
View Document | Download PDFRule - Timely Mailing Treated as Timely Filing
Internal Revenue Service
Rule
Timely Mailing Treated as Timely Filing
,
52561-52563 [2011-21416]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9543] RIN 1545-BA99 Timely Mailing Treated as Timely Filing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains regulations amending a Treasury Regulation to provide guidance as to the only ways to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws, absent direct proof of actual delivery. The... [read document]
View Document | Download PDFRule - Election to Expense Certain Refineries
Internal Revenue Service
Rule
Election to Expense Certain Refineries
,
52556-52561 [2011-21408]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 and 602 [TD 9547] RIN 1545-BF05 Election To Expense Certain Refineries AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document provides final regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code). These final regulations adopt the temporary regulations with certain... [read document]
View Document | Download PDFProposed Rule - Summary of Benefits and Coverage and Uniform Glossary
Internal Revenue Service
Proposed Rule
Summary of Benefits and Coverage and Uniform Glossary
,
52442-52475 [2011-21193]
Vol. 76 Monday, No. 162 August 22, 2011 Part III Department of the Treasury Internal Revenue Service 26 CFR Parts 54 and 602 Department of Labor Employee Benefits Security Administration 29 CFR Part 2590 Department of Health and Human Services 45 CFR Part 147 Summary of Benefits and Coverage and the Uniform Glossary; Proposed Rules Federal Register / Vol. 76, No. 162 / Monday, August 22, 2011 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 54 and 602... [read document]
View Document | Download PDFProposed Rule - Summary of Benefits and Coverage and Uniform Glossary: Templates, Instructions, ...
Internal Revenue Service
Proposed Rule
Summary of Benefits and Coverage and Uniform Glossary:
Templates, Instructions, and Related Materials under Public Health Service Act
,
52475-52531 [2011-21192]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54 DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2590 DEPARTMENT OF HEALTH AND HUMAN SERVICES [CMS-9982-NC] 45 CFR Part 147 Summary of Benefits and Coverage and Uniform Glossary--Templates, Instructions, and Related Materials Under the Public Health Service Act AGENCY: Internal Revenue Service, Department of the Treasury; Employee Benefits Security Administration, Department of Labor; Centers for... [read document]
View Document | Download PDFRule - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
Internal Revenue Service
Rule
Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
,
52259-52263 [2011-21164]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9545] RIN 1545-BG75 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations regarding the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g) of the Internal Revenue Code. The... [read document]
View Document | Download PDFRule - Modifications of Certain Derivative Contracts:
Internal Revenue Service
Rule
Modifications of Certain Derivative Contracts:
51878-51879 [2011-21180]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9538] RIN 1545-BK14 Modifications of Certain Derivative Contracts; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document describes correcting amendments to final and temporary regulations (TD 9538) that address when a transfer or assignment of certain derivative contracts does not result in an exchange to the nonassigning counterparty for purposes. These regulations... [read document]
View Document | Download PDFRule - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
Internal Revenue Service
Rule
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
,
51879-51885 [2011-21154]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 17 [TD 9546] RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These regulations provide guidance to State and... [read document]
View Document | Download PDFProposed Rule - Modifications of Certain Derivative Contracts: Correction
Internal Revenue Service
Proposed Rule
Modifications of Certain Derivative Contracts:
Correction
,
51922 [2011-21182]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-109006-11] RIN 1545-BK13 Modifications of Certain Derivative Contracts; 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-109006-11) relating to whether an exchange for purposes of Sec.... [read document]
View Document | Download PDFRule - Modifications of Certain Derivative Contracts: Correction
Internal Revenue Service
Rule
Modifications of Certain Derivative Contracts:
Correction
,
51878 [2011-21179]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9538] RIN 1545-BK14 Modifications of Certain Derivative Contracts; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. SUMMARY: This document describes corrections to final and temporary regulations (TD 9538) that address when a transfer or assignment of certain derivative contracts does not result in an exchange to the nonassigning counterparty for purposes of... [read document]
View Document | Download PDFProposed Rule - Health Insurance Premium Tax Credit
Internal Revenue Service
Proposed Rule
Health Insurance Premium Tax Credit
,
50931-50949 [2011-20728]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-131491-10] RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed 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, as amended by the... [read document]
View Document | Download PDFRule - Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and ...
Internal Revenue Service
Rule
Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses
,
50887-50891 [2011-20872]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9542] RIN 1545-BE77 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations relating to elections to deduct start-up expenditures, organizational expenditures of corporations, and organizational... [read document]
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