Internal Revenue Service March 3, 2005 – Federal Register Recent Federal Regulation Documents

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Recruitment Notice for the Taxpayer Advocacy Panel

Document Number: 05-4144

Type: Notice

Date: 2005-03-03

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

Notice for recruitment of IRS Taxpayer Advocacy Panel (TAP) members and alternates.

https://regulations.justia.com/regulations/fedreg/2005/03/03/05-4144.html

Section 707 Regarding Disguised Sales, Generally; Hearing Cancellation

Document Number: 05-4142

Type: Proposed Rule

Date: 2005-03-03

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document provides notice of cancellation of a public hearing on proposed rulemaking relating to treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners under section 707(a)(2)(B) of the Internal Revenue Code.

https://regulations.justia.com/regulations/fedreg/2005/03/03/05-4142.html

Loss Limitation Rules

Document Number: 05-3951

Type: Rule

Date: 2005-03-03

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations under sections 337(d) and 1502 of the Internal Revenue Code (Code). These regulations disallow certain losses recognized on sales of subsidiary stock by members of a consolidated group. These regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group.

https://regulations.justia.com/regulations/fedreg/2005/03/03/05-3951.html