Department of Treasury May 2, 2008 – Federal Register Recent Federal Regulation Documents

Hybrid Retirement Plans; Hearing
Document Number: E8-9647
Type: Proposed Rule
Date: 2008-05-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Guidance Regarding Foreign Base Company Sales Income; Correction
Document Number: E8-9646
Type: Proposed Rule
Date: 2008-05-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 FR 20201) providing guidance relating to foreign base company sales income, as defined in section 954(d), in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC.
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