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Internal Revenue Service – Federal Register Recent Federal Regulation Documents
Results 1 - 50 of over 2,500
| Document | Doc Number | Type | Agency | |
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| August 28, 2008 | ||||
| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 50855 [E8–19913] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-103043-05] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the... [read document] |
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| August 25, 2008 | ||||
| Regulations Enabling Elections for Certain Transactions under Section 336(e) | 49965–49981 [E8–19603] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143544-04] RIN 1545-BD84 Regulations Enabling Elections for Certain Transactions Under Section 336(e)
AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under section 336(e) of the
Internal Revenue Code. These proposed regulations, when finalized, would permit taxpayers to make an election to treat certain sales, exchanges, and... [read document] |
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| Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction | 49981 [E8–19598] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 48 [REG-155087-05] RIN 1545-BF17 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water
Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; 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-155087-05) that was published in the Federal Register on Tuesday,... [read document] |
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| August 21, 2008 | ||||
| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 49539–49540 [E8–19344] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [Notice 123059-05] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites
the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 49539 [E8–19343] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1099-LTC AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 49540–49541 [E8–19345] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8892 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act... [read document] |
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| August 20, 2008 | ||||
| Transfers by Domestic Corporations that are Subject to Section 367(A)(5); Distributions by Domestic Corporations that are Subject to Section 1248(F) | 49278–49305 [E8–18885] | Proposed Rule | Internal Revenue Service | |
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Part III Department of the Treasury 26 CFR Part 1 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are
Subject to Section 1248(f); Proposed Rule DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-209006-89] RIN 1545-AM97 Transfers by Domestic Corporations That
Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f) AGENCY: Internal Revenue Service (IRS),... [read document] |
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| August 15, 2008 | ||||
| Privacy Act; Computer Matching Program | 48021–48022 [E8–18818] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Privacy Act of 1974: Computer Matching Program AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of Matching
Program. SUMMARY: Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Guidelines on the Conduct of Matching
Programs, notice is hereby given of the conduct of the Internal Revenue Service Disclosure of Information to Federal, State and Local Agencies (DIFSLA)... [read document] |
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| August 14, 2008 | ||||
| S Corporation Guidance Under American Jobs Creation Act and Gulf Opportunity Zone Act | 47526–47531 [E8–18782] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9422] RIN 1545-BE95 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 AGENCY: Internal
Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations that provide guidance regarding certain changes made to the rules
governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace... [read document] |
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| Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction | 47563 [E8–18784] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-103146-08] RIN 1545-BH69 Information Reporting Requirements Under Internal Revenue Code Section 6039;
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-103146-08) that was published in the Federal Register on Thursday, July 17, 2008 (73 FR 40999) relating to the return and... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 47645 [E8–18785] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [INTL-941-86 and INTL-655-87] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service
(IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden,
invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as... [read document] |
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| August 11, 2008 | ||||
| Amendments to New Markets Tax Credit Regulations | 46572–46575 [E8–18442] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-149404-07] RIN 1545-BH34 Amendments to New Markets Tax Credit Regulations 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 new markets tax credit
under section 45D of the Internal Revenue Code (Code). The proposed regulations revise and clarify certain rules relating to recapture of the... [read document] |
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| August 8, 2008 | ||||
| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46360–46361 [E8–18219] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-116641-01, TD 9136 (Final); REG-163195-05 (NPRM)] Proposed Collection; Comment Request for Regulation Project AGENCY:
Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork
and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46361–46362 [E8–18221] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-121063-97; TD 8972 (final)] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service
(IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden,
invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections,... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46362–46363 [E8–18229] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 13013, 13013-A, 13013-B, and 13013-C AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites
the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46362 [E8–18223] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-146895-05; TD 9412] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites
the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46363–46364 [E8–18233] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8850 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46363 [E8–18232] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8846 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46364–46365 [E8–18234] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2008-56 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 46365 [E8–18235] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2008-66 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and
request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other
Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction... [read document] |
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| August 7, 2008 | ||||
| Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions | 45908–45919 [E8–17953] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140029-07] RIN 1545-BH62 Substantiation and Reporting Requirements for Cash and Noncash Charitable
Contribution Deductions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: These proposed regulations provide guidance concerning
substantiation and reporting requirements for cash and noncash charitable contributions under section 170 of the Internal Revenue Code (Code). The... [read document] |
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| August 6, 2008 | ||||
| REMIC Residual InterestsAccounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) | 45612 [E8–17954] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9415] RIN 1545-BB84 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess
Inclusions) (Foreign Holders) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final regulations
(TD 9415), that were published in the Federal Register on Monday, July 14, 2008 (73 FR 40171). The final regulations relates to income that is associated... [read document] |
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| Section 108 Reduction of Tax Attributes for S Corporations | 45656–45660 [E8–17952] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-102822-08] RIN 1545-BH54 Section 108 Reduction of Tax Attributes for S Corporations AGENCY: Internal
Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations that provide guidance
on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of... [read document] |
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| August 4, 2008 | ||||
| Rules for Home Construction Contracts | 45180–45184 [E8–17830] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-120844-07] RIN 1545-BG70 Rules for Home Construction Contracts AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Notice of proposed rulemaking and Notice of Public Hearing. SUMMARY: This document contains proposed regulations amending the regulations under Sec. 1.460 to
provide guidance to taxpayers in the home construction industry regarding accounting for certain long-term construction contracts that qualify as... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals | 45271–45272 [E8–17829] | Notice | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2008- XX AGENCY: Internal Revenue Service (IRS), Treasury. ACTION:
Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the... [read document] |
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| July 31, 2008 | ||||
| Mortality Tables for Determining Present Value | 44632–44648 [E8–17492] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9419] RIN 1545-BG30 Mortality Tables for Determining Present Value AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations providing guidance regarding the mortality tables to be used in determining present value
or making any computation for purposes of applying certain pension funding requirements. These regulations affect sponsors, administrators,... [read document] |
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| Grantor Retained Interest Trusts- Application of Sections 2036 and 2039; Correction | 44648 [E8–17500] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 [TD 9414] RIN 1545-BE52 Grantor Retained Interest Trusts--Application of Sections 2036 and 2039; Correction
AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final regulations (TD 9414) that were published
in the Federal Register on Monday, July 14, 2008 (73 FR 40173). The final regulations provide guidance on the portion of property transferred to a... [read document] |
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| Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes | 44649–44653 [E8–17503] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 26 [TD 9421] RIN 1545-BE70 Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes AGENCY:
Internal Revenue Service (IRS), Department of the Treasury (Treasury). ACTION: Final regulations. SUMMARY: This document contains final regulations providing guidance regarding
the generation-skipping transfer (GST) tax consequences of the severance of a trust in a manner that is effective under state law, but that does not... [read document] |
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| July 29, 2008 | ||||
| Converting an IRA Annuity to a Roth IRA | 43860–43863 [E8–17271] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9418] RIN 1545-BE65 Converting an IRA Annuity to a Roth IRA AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations under section 408A of the Internal Revenue Code (Code). These final regulations provide
guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. These final regulations affect individuals establishing Roth... [read document] |
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| Section 42 Utility Allowance Regulations Update | 43863–43868 [E8–17268] | Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9420] RIN 1545-BC22 Section 42 Utility Allowance Regulations Update AGENCY: Internal Revenue Service (IRS),
Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations that amend the utility allowances regulations concerning the low-income housing tax
credit. The final regulations update the utility allowance regulations to provide new options for estimating tenant utility costs. The final... [read document] |
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| Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction | 43863 [E8–17269] | Rule | Internal Revenue Service | |
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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; Correction
AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final and temporary regulations (TD 9406) that
was published in the Federal Register on Thursday, July 3, 2008 (73 FR 38113) addressing the treatment of certain income and assets related to the... [read document] |
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| Employee Stock Purchase Plans under Internal Revenue Code Section 423 | 43875–43890 [E8–17255] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-106251-08] RIN 1545-BH68 Employee Stock Purchase Plans Under Internal Revenue Code Section 423 AGENCY:
Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to options granted under an
employee stock purchase plan as defined in section 423 of the Internal Revenue Code (Code). These proposed regulations affect certain taxpayers who... [read document] |
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| Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns | 43890–43904 [E8–17270] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 40 and 48 [REG-155087-05] RIN 1545-BF17 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel;
Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This
document contains proposed regulations relating to credits and payments for alcohol mixtures, biodiesel mixtures, renewable diesel mixtures,... [read document] |
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| Regulations Under Section 2642(g); Hearing | 43904 [E8–17291] | Proposed Rule | Internal Revenue Service | |
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DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 26 and 301 [REG-147775-06] RIN 1545-BH63 Regulations Under Section 2642(g); Hearing 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
providing guidance under section 2642(g)(1). The proposed regulations describe the circumstances and procedures under which an extension of time will be... [read document] |
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| Agency Information Collection Activities; Proposals, Submissions, and Approvals: Corrections | 43978 [E8–17253] | Notice | Internal Revenue Service | |
| DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 990-EZ; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice and request for comments. SUMMARY: This document contains corrections to a notice and request for comments, that was published in the Federal Register on Tuesday, July 8, 2008 (73 FR 39089) in | ||||