Tax - Regulations
- Proposed Rule - Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
Internal Revenue Service
Proposed Rule
Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income,
38162-38163 [E8-14918]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-138355-07] RIN 1545-BG98 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of proposed rulemaking. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the subpart F treatment... [read document]
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(July 2, 2008) - Rule - Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
Internal Revenue Service
Rule
Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income,
38113-38117 [E8-14919]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9406] RIN 1545-BH03 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations addressing the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce under sections 367, 954, and 956 of the Internal Revenue... [read document]
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(July 2, 2008) - Proposed Rule - Amendments to the Section 7216 Regulations; Disclosure or Use of Information by ...
Internal Revenue Service
Proposed Rule
Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns,
37910-37911 [E8-15047]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 26 and 301 [REG-121698-08] RIN 1545-BI00 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns 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 Procedure and Administration section of this issue of the Federal Register, the IRS is issuing temporary... [read document]
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(July 1, 2008) - Proposed Rule - Multiemployer Plan Funding Guidance; Correction
Internal Revenue Service
Proposed Rule
Multiemployer Plan Funding Guidance; Correction,
37910 [E8-15043]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-151135-07] RIN 1545-BH39 Multiemployer Plan Funding Guidance; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of a public hearing on proposed rulemaking. SUMMARY: This document contains a correction to a notice of public hearing on a notice of proposed rulemaking that was published in the Federal Register on Friday, June 27, 2008 (73 FR 36476) providing additional rules for certain... [read document]
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(July 1, 2008) - Rule - Amendments to the Section 7216 Regulations; Disclosure or Use of Information by ...
Internal Revenue Service
Rule
Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns,
37804-37806 [E8-15046]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9409] RIN 1545-BI01 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations that provide rules relating to the disclosure and use of tax return information by tax return preparers. These regulations provide updated guidance... [read document]
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(July 1, 2008) - Rule - Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
Internal Revenue Service
Rule
Dependent Child of Divorced or Separated Parents or Parents Who Live Apart,
37797-37804 [E8-15044]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9408] RIN 1545-BD01 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at... [read document]
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(July 1, 2008) - Proposed Rule - Extension of Time for Filing Returns
Internal Revenue Service
Proposed Rule
Extension of Time for Filing Returns,
37389-37390 [E8-14901]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-115457-08] RIN 1545-BH88 Extension of Time for Filing Returns AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of proposed rulemaking. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations relating to the simplification... [read document]
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(June 30, 2008) - Rule - Extension of Time for Filing Returns
Internal Revenue Service
Rule
Extension of Time for Filing Returns,
37362-37371 [E8-14902]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 25, 26, 53, 55, 156, 157 and 301 [TD 9407] RIN 1545-BE62 Extension of Time for Filing Returns AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations and removal of temporary regulations. SUMMARY: This document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns. For these returns, the final and... [read document]
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(June 30, 2008) - Rule - Employment Tax Adjustments
Internal Revenue Service
Rule
Employment Tax Adjustments,
37371-37382 [E8-14947]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 602 [TD 9405] RIN 1545-BG50 Employment Tax Adjustments AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to employment tax adjustments and employment tax refund claims. The final regulations modify the process for making interest-free adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and... [read document]
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(June 30, 2008) - Proposed Rule - Capital Costs Incurred to Comply With EPA Sulfur Regulations
Internal Revenue Service
Proposed Rule
Capital Costs Incurred to Comply With EPA Sulfur Regulations,
36475-36476 [E8-14708]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143453-05] RIN 1545-BE96 Capital Costs Incurred To Comply With EPA Sulfur Regulations 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 is issuing temporary regulations under section 179B of the Internal Revenue Code (Code)... [read document]
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(June 26, 2008) - Proposed Rule - Multiemployer Plan Funding Guidance; Hearing
Internal Revenue Service
Proposed Rule
Multiemployer Plan Funding Guidance; Hearing,
36476-36477 [E8-14563]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-151135-07] RIN 1545-BH39 Multiemployer Plan Funding Guidance; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of a public hearing on proposed rulemaking. SUMMARY: This document provides notice of a public hearing on a notice of proposed rulemaking providing additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed regulations affect sponsors... [read document]
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(June 26, 2008) - Rule - Capital Costs Incurred to Comply With EPA Sulfur Regulations
Internal Revenue Service
Rule
Capital Costs Incurred to Comply With EPA Sulfur Regulations,
36420-36424 [E8-14556]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9404] RIN 1545-BE97 Capital Costs Incurred To Comply With EPA Sulfur Regulations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Temporary regulations. SUMMARY: This document contains temporary regulations relating to the deduction provided under section 179B of the Internal Revenue Code (Code) for qualified capital costs paid or incurred by a small business refiner to comply with the highway diesel fuel... [read document]
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(June 26, 2008) - Rule - Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on ...
Internal Revenue Service
Rule
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts,
35583-35585 [08-1380]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9403] RIN 1545-BH02 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations that provide guidance under Internal Revenue Code (Code) section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder... [read document]
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(June 23, 2008) - Proposed Rule - Guidance for Determining the Basis of Property Acquired in Certain ...
Internal Revenue Service
Proposed Rule
Guidance for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,
35606-35607 [E8-14170]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-102122-08] RIN 1545-BH56 Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions 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 and the Treasury Department are issuing temporary regulations... [read document]
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(June 23, 2008) - Rule - Guidance for Determining the Basis of Property Acquired in Certain Nonrecognition ...
Internal Revenue Service
Rule
Guidance for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions,
35580-35583 [E8-14171]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9402] RIN 1545-BH58 Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations under section 956 of the Internal Revenue Code (Code) regarding the determination of basis in certain United States property (within the... [read document]
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(June 23, 2008) - Proposed Rule - Guidance Under Sections 642 and 643 (Income Ordering Rules)
Internal Revenue Service
Proposed Rule
Guidance Under Sections 642 and 643 (Income Ordering Rules),
34670-34672 [E8-13611]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-101258-08] RIN 1545-BH66 Guidance Under Sections 642 and 643 (Income Ordering Rules) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed amendments providing guidance under Internal Revenue Code (Code) section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision... [read document]
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(June 17, 2008) - Proposed Rule - Accrual Rules for Defined Benefit Plans
Internal Revenue Service
Proposed Rule
Accrual Rules for Defined Benefit Plans,
34665-34670 [E8-13788]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-100464-08] RIN 1545-BH50 Accrual Rules for Defined Benefit Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations providing guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) of the Internal Revenue Code (Code) in cases where plan benefits are determined... [read document]
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(June 17, 2008) - Rule - Alternative Simplified Credit under Section 41(c)(5)
Internal Revenue Service
Rule
Alternative Simplified Credit under Section 41(c)(5),
34185-34190 [08-1362]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9401] RIN 1545-BH33 Alternative Simplified Credit Under Section 41(c)(5) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code. The final and temporary regulations implement changes to the credit... [read document]
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(June 16, 2008) - Proposed Rule - Tax Return Preparer Penalties
Internal Revenue Service
Proposed Rule
Tax Return Preparer Penalties,
34560-34597 [E8-12898]
Part IV Department of the Treasury Internal Revenue Service 26 CFR Parts 1, 20, 25, et al. Tax Return Preparer Penalties Under Sections 6694 and 6695; Proposed Rule DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20, 25, 26, 31, 40, 41, 44, 53, 54, 55, 56, 156, 157, and 301 [REG-129243-07] RIN 1545-BG83 Tax Return Preparer Penalties Under Sections 6694 and 6695 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public... [read document]
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(June 16, 2008) - Proposed Rule - Alternative Simplified Credit under Section 41(c)(5)
Internal Revenue Service
Proposed Rule
Alternative Simplified Credit under Section 41(c)(5),
34237-34239 [08-1363]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-149405-07] RIN 1545-BH32 Alternative Simplified Credit under Section 41(c)(5) 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 in this issue of the Federal Register, the IRS is issuing temporary regulations relating to the election and calculation of the alternative... [read document]
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(June 16, 2008) - Rule - Partner's Distributive Share; Correction
Internal Revenue Service
Rule
Partner's Distributive Share; Correction,
33301-33302 [E8-13247]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9398] RIN 1545-BD70 Partner's Distributive Share; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9398) that were published in the Federal Register on Monday, May 19, 2008 (73 FR 28699) providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where... [read document]
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(June 11, 2008) - Rule - Partner's Distributive Share; Correction
Internal Revenue Service
Rule
Partner's Distributive Share; Correction,
33301 [E8-13251]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9398] RIN 1545-BD70 Partner's Distributive Share; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. SUMMARY: This document contains a correction to final regulations (TD 9398) that were published in the Federal Register on Monday, May 19, 2008 (73 FR 28699) providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section... [read document]
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(June 11, 2008) - Proposed Rule - Treatment of Property Used to Acquire Parent Stock in Certain Triangular ...
Internal Revenue Service
Proposed Rule
Treatment of Property Used to Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations,
30330-30331 [E8-11647]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-136020-07] RIN 1545-BG96 Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations 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 under section 367(b) of... [read document]
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(May 26, 2008) - Rule - Treatment of Property Used to Acquire Parent Stock in Certain Triangular Reorganizations ...
Internal Revenue Service
Rule
Treatment of Property Used to Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations,
30301-30305 [E8-11653]
[read document]
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(May 26, 2008) - Rule - Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of ...
Internal Revenue Service
Rule
Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups,
29054-29058 [E8-11285]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9399] RIN 1545-BE93 Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulation. SUMMARY: This document contains final regulations under section 7874 of the Internal Revenue Code (Code) relating to the disregard of certain affiliate-owned stock in determining whether a corporation is a surrogate... [read document]
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(May 19, 2008) - Proposed Rule - Contributed Property
Internal Revenue Service
Proposed Rule
Contributed Property,
28765-28767 [E8-11174]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-100798-06] RIN 1545-BF28 Contributed Property AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: These proposed regulations under section 704(c) of the Internal Revenue Code (Code) provide that the section 704(c) anti-abuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and indirect owners of such partners. The proposed... [read document]
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(May 18, 2008) - Rule - Partners Distributive Share
Internal Revenue Service
Rule
Partners Distributive Share,
28699-28704 [E8-11176]
Rules and Regulations Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9398] RIN 1545-BD70 Partner's Distributive Share AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are look-through entities or members of a consolidated group. The final... [read document]
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(May 18, 2008) - Rule - Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Internal Revenue Service
Rule
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,
27728-27729 [E8-10695]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [TD 9391] RIN 1545-BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for... [read document]
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(May 13, 2008) - Proposed Rule - Withdrawal of Regulations Under Old Section 6323(b)(10); Correction
Internal Revenue Service
Proposed Rule
Withdrawal of Regulations Under Old Section 6323(b)(10); Correction,
27775 [E8-10692]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-141998-06] RIN 1545-BG13 Withdrawal of Regulations Under Old Section 6323(b)(10); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-141998-06) that was published in the Federal Register on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and priority of the... [read document]
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(May 13, 2008) - Rule - Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Internal Revenue Service
Rule
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,
27729 [E8-10694]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [TD 9391] RIN 1545-BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. SUMMARY: This document contains corrections to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for... [read document]
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(May 13, 2008) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income; Correction
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income; Correction,
24186 [E8-9646]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-124590-07] RIN 1545-BG11 Guidance Regarding Foreign Base Company Sales Income; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a correction to a notice of proposed rulemaking (REG-124590-07) that was published in the Federal Register on Tuesday, April 15, 2008 (73... [read document]
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(May 1, 2008) - Proposed Rule - Hearing: Hybrid Retirement Plans
Internal Revenue Service
Proposed Rule
Hearing:
Hybrid Retirement Plans,
24186 [E8-9647]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-104946-07] RIN 1545-BG36 Hybrid Retirement Plans; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. SUMMARY: 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. DATES: The public hearing is being held... [read document]
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(May 1, 2008) - Rule - Standards for Recognition of Tax-Exempt Status if Private Benefit Exists, etc.; Correction
Internal Revenue Service
Rule
Standards for Recognition of Tax-Exempt Status if Private Benefit Exists, etc.; Correction,
23069 [E8-9362]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9390] RIN 1545-BE37 Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations (TD 9390) that were published in the Federal Register on Friday, March 28, 2008 (73 FR... [read document]
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(April 28, 2008) - Rule - Special Rules to Reduce Section 1446 Withholding
Internal Revenue Service
Rule
Special Rules to Reduce Section 1446 Withholding,
23069-23086 [E8-9356]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 301 and 602 [TD 9394] RIN 1545-BD80 Special Rules To Reduce Section 1446 Withholding AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership's obligation to pay withholding tax under section... [read document]
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(April 28, 2008) - Proposed Rule - Suspension of Running of Period of Limitations During a Proceeding to Enforce ...
Internal Revenue Service
Proposed Rule
Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons,
22879-22883 [E8-9147]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-208199-91] RIN 1545-BC55 Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and withdrawal of notice of proposed rulemaking. SUMMARY: This document contains proposed regulations regarding the use of designated summonses and related summonses and the effect on the period... [read document]
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(April 27, 2008) - Proposed Rule - Gross Estate; Election to Value on Alternate Valuation Date
Internal Revenue Service
Proposed Rule
Gross Estate; Election to Value on Alternate Valuation Date,
22300-22303 [E8-9025]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 [REG-112196-07] RIN 1545-BH64 Gross Estate; Election to Value on Alternate Valuation Date AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that provide guidance relating to the availability of the election to use the alternate valuation method under section 2032 of the Internal Revenue Code (Code). The proposed regulations will affect... [read document]
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(April 24, 2008) - Proposed Rule - Hybrid Retirement Plans; Correction
Internal Revenue Service
Proposed Rule
Hybrid Retirement Plans; Correction,
22300 [E8-9026]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-104946-07] RIN 1545-BG36 Hybrid Retirement Plans; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-104946-07) 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... [read document]
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(April 24, 2008) - Proposed Rule - Nuclear Decommissioning Funds; Hearing
Internal Revenue Service
Proposed Rule
Nuclear Decommissioning Funds; Hearing,
21860-21861 [E8-8815]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-147290-05] RIN 1545-BF08 Nuclear Decommissioning Funds; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. SUMMARY: This document provides notice of public hearing on proposed regulations relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. DATES: The public hearing is being held on Tuesday, June 17, 2008, at 10... [read document]
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(April 22, 2008) - Proposed Rule - Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
Internal Revenue Service
Proposed Rule
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable,
21861 [E8-8817]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-109367-06] RIN 1545-BF52 Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws a notice of proposed rulemaking relating to the circumstances in which accounts or notes receivable are ``acquired * * * for services rendered'' within the meaning of section 1221(a)(4). FOR... [read document]
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(April 22, 2008) - Proposed Rule - Measurement of Assets and Liabilities for Pension Funding Purposes; Hearing
Internal Revenue Service
Proposed Rule
Measurement of Assets and Liabilities for Pension Funding Purposes; Hearing,
21860 [E8-8816]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-139236-07] RIN 1545-BH07 Measurement of Assets and Liabilities for Pension Funding Purposes; 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 preparing guidance on the determination of plan assets and benefit liabilities for purposes of the funding requirements that... [read document]
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(April 22, 2008) - Rule - Classification of Certain Foreign Entities; Correction
Internal Revenue Service
Rule
Classification of Certain Foreign Entities; Correction,
21415 [Z8-5686]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9388] RIN 1545[dash]BH24 Classification of Certain Foreign Correction In rule document E8-5686 beginning on page 15064 in the issue of Friday, March 21, 2008, make the following correction: Sec. 301.7701-2 [Corrected] On page 15065, in the second column, in Sec. 301.7701-2 , paragraph ``(e) Effective/applicability date.* * *'' should read ``(e) Effective/ applicability date. * * *'' [FR Doc. Z8-5686 Filed 4-18-08; 8:45 am]... [read document]
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(April 20, 2008) - Proposed Rule - Withdrawal of Regulations under Old Section
Internal Revenue Service
Proposed Rule
Withdrawal of Regulations under Old Section,
20877-20882 [E8-8082]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-141998-06] RIN 1545-BG13 Withdrawal of Regulations Under Old Section 6323(b)(10) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The proposed regulations update the corresponding Treasury... [read document]
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(April 16, 2008) - Proposed Rule - Regulations Under Section 2642(g)
Internal Revenue Service
Proposed Rule
Regulations Under Section 2642(g),
20870-20877 [E8-8033]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 26 and 301 [REG-147775-06] RIN 1545-BH63 Regulations Under Section 2642(g) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations providing guidance under section 2642(g)(1). The proposed regulations describe the circumstances and procedures under which an extension of time will be granted under section 2642(g)(1).... [read document]
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(April 16, 2008) - Rule - Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
Internal Revenue Service
Rule
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G,
20794-20797 [E8-8214]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54 [TD 9393] RIN 1545-BF97 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G in instances where an employee has not established an HSA by December 31st and in... [read document]
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(April 16, 2008) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income; Correction
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income; Correction,
20201-20203 [E8-8031]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-124590-07] RIN 1545-BG11 Guidance Regarding Foreign Base Company Sales Income; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-124590-07) that was published in the Federal Register on Thursday, February 28, 2008 (73 FR 10716) providing guidance relating to foreign base... [read document]
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(April 14, 2008) - Proposed Rule - Income Taxes: Hybrid Retirement Plans; Correction
Internal Revenue Service
Proposed Rule
Income Taxes:
Hybrid Retirement Plans; Correction,
20367 [Z7-25025]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-104946-07] RIN 1545-BG36 Hybrid Retirement Plans Correction In proposed rule document E7-25025 beginning on page 73680 in the issue of Friday, December 28, 2007, make the following corrections: Sec. 1.411(b)(5)-1 [Corrected] 1. On page 73694, in the second column, in the second line, in Sec. 1.411(b)(5)-1(c)(4)(v)(A)(1), ``(1) General rule.'' should read ``(1) General rule.''. 2. On page 73699, in Sec.... [read document]
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(April 14, 2008) - Proposed Rule - Guidance Regarding Deduction and Capitalization of Expenditures Related to ...
Internal Revenue Service
Proposed Rule
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction,
20367 [Z8-4466]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-168745-03] RIN 1545-BE18 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Correction In proposed rule document E8-4466 beginning on page 12838 in the issue of Monday, March 10, 2008, make the following corrections: Sec. 1.263(a)-3 [Corrected] 1. On page 12857, in the second column, in Sec. 1.263(a)- 3(d)(2)(iii)(B)(1), in the first line, ``(B) Plant property--(1)'' should read... [read document]
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(April 14, 2008) - Proposed Rule - Determination of Minimum Required Pension Contributions
Internal Revenue Service
Proposed Rule
Determination of Minimum Required Pension Contributions,
20203-20220 [08-1133]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 54 [REG-108508-08] RIN 1545-BH71 Determination of Minimum Required Pension Contributions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations providing guidance on the determination of minimum required contributions for purposes of the funding rules that apply to single employer defined benefit plans. These... [read document]
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(April 14, 2008) - Proposed Rule - Amendment of Matching Rule for Certain Gains on Member Stock; Guidance; Correction
Internal Revenue Service
Proposed Rule
Amendment of Matching Rule for Certain Gains on Member Stock; Guidance; Correction,
19942 [Z8-4571]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-137573-07] RIN 1545-BH20 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock Correction In proposed rule document E8-4571 beginning on page 12312 in the issue of Friday, March 7, 2008, make the following corrections: Sec. 1.1502-13 [Corrected] 1. On page 12313, in the first column, in Sec. 1.1502- 13(c)(6)(ii)(C)(1), in the fifth line, ``Register.'' should read ``Register].''. 2. On the... [read document]
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(April 10, 2008) - Proposed Rule - Guidance Regarding Deduction and Capitalization of Expenditures Related to ...
Internal Revenue Service
Proposed Rule
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction,
19450-19451 [E8-7515]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-168745-03] RIN 1545-BE18 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-168745-03) that was published in the Federal Register on Monday, March 10, 2008 (73 FR 12838) explaining how... [read document]
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(April 9, 2008)