Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/12?limit=200®isters=between&min-day=1&max-day=31&mode=atom2024-05-01T16:44:55-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2005/12/29/05-24564.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 97-152005-12-29T00:00:00-08:002005-12-29T00:00:00-08:0005-24564Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-29/pdf/05-24564.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/28/05-24580.htmlProposed Rule - Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities2005-12-28T00:00:00-08:002005-12-28T00:00:00-08:0005-24580Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-28/pdf/05-24580.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/28/05-24450.htmlRule - Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities2005-12-28T00:00:00-08:002005-12-28T00:00:00-08:0005-24450Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-28/pdf/05-24450.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/27/C5-19379.htmlProposed Rule - Application of Section 409A to Nonqualified Deferred Compensation Plans2005-12-27T00:00:00-08:002005-12-27T00:00:00-08:00C5-19379Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-27/pdf/C5-19379.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/27/05-24482.htmlProposed Rule - Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction2005-12-27T00:00:00-08:002005-12-27T00:00:00-08:0005-24482Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-27/pdf/05-24482.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7675.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7675Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7675.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7673.htmlNotice - Proposed Collection; Comment Request for Forms 5310 and 60882005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7673Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7673.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7668.htmlNotice - Proposed Collection; Comment Request Revenue Procedure 96-522005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7668Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7668.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7661.htmlNotice - Proposed Collection; Comment Request for Form 1120X2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7661Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7661.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7660.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 99-392005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7660Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7660.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7659.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7659Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7659.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7658.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7658Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7658.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7657.htmlNotice - Proposed Collection; Comment Request for Form 88832005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7657Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7657.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7655.htmlNotice - Proposed Collection; Comment Request for REG-106486-98 (Final)2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7655Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7655.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7653.htmlNotice - Proposed Collection; Comment Request for Form 706-CE2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7653Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7653.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7652.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7652Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7652.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7650.htmlProposed Rule - Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Hearing2005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7650Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7650.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/22/E5-7649.htmlNotice - Proposed Collection; Comment Request for Form 89022005-12-22T00:00:00-08:002005-12-22T00:00:00-08:00E5-7649Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-22/pdf/E5-7649.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/21/E5-7583.htmlProposed Rule - Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property2005-12-21T00:00:00-08:002005-12-21T00:00:00-08:00E5-7583Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-21/pdf/E5-7583.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/21/E5-7582.htmlProposed Rule - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction2005-12-21T00:00:00-08:002005-12-21T00:00:00-08:00E5-7582Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-21/pdf/E5-7582.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/21/05-24283.htmlRule - Section 1374 Effective Dates2005-12-21T00:00:00-08:002005-12-21T00:00:00-08:0005-24283Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-21/pdf/05-24283.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/19/05-24172.htmlNotice - Proposed Collection; Comment Request for Form 44192005-12-19T00:00:00-08:002005-12-19T00:00:00-08:0005-24172Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-19/pdf/05-24172.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/19/05-24171.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-19T00:00:00-08:002005-12-19T00:00:00-08:0005-24171Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-19/pdf/05-24171.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/19/05-24170.htmlNotice - Proposed Collection; Comment Request for Form 85692005-12-19T00:00:00-08:002005-12-19T00:00:00-08:0005-24170Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-19/pdf/05-24170.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/19/05-24169.htmlProposed Rule - Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction2005-12-19T00:00:00-08:002005-12-19T00:00:00-08:0005-24169Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-19/pdf/05-24169.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/19/05-23944.htmlRule - Obligations of States and Political Subdivisions2005-12-19T00:00:00-08:002005-12-19T00:00:00-08:0005-23944Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-19/pdf/05-23944.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/16/E5-7401.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel2005-12-16T00:00:00-08:002005-12-16T00:00:00-08:00E5-7401Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-16/pdf/E5-7401.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/16/05-24107.htmlRule - Classification of Certain Foreign Entities2005-12-16T00:00:00-08:002005-12-16T00:00:00-08:0005-24107Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-16/pdf/05-24107.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/15/05-24091.htmlProposed Rule - Corporate Estimated Tax; Correction2005-12-15T00:00:00-08:002005-12-15T00:00:00-08:0005-24091Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-15/pdf/05-24091.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/15/05-23945.htmlRule - Sickness or Accident Disability Payments2005-12-15T00:00:00-08:002005-12-15T00:00:00-08:0005-23945Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-15/pdf/05-23945.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/14/05-24038.htmlProposed Rule - Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation2005-12-14T00:00:00-08:002005-12-14T00:00:00-08:0005-24038Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-14/pdf/05-24038.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/12/05-23872.htmlProposed Rule - Corporate Estimated Tax2005-12-12T00:00:00-08:002005-12-12T00:00:00-08:0005-23872Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-12/pdf/05-23872.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/09/E5-7155.htmlNotice - Internal Revenue Service2005-12-09T00:00:00-08:002005-12-09T00:00:00-08:00E5-7155Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-09/pdf/E5-7155.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/E5-7018.htmlProposed Rule - Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:00E5-7018Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/E5-7018.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/E5-7017.htmlNotice - Proposed Collection; Comment Request for Form 136142005-12-08T00:00:00-08:002005-12-08T00:00:00-08:00E5-7017Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/E5-7017.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/E5-7016.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:00E5-7016Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/E5-7016.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/E5-7015.htmlNotice - Proposed Collection; Comment Request for Regulation Project2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:00E5-7015Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/E5-7015.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/E5-7013.htmlProposed Rule - Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:00E5-7013Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/E5-7013.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/05-23630.htmlRule - Guidance on Passive Foreign Investment Company (PFIC) Purging Elections2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:0005-23630Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/05-23630.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/05-23629.htmlRule - Guidance on Passive Foreign Investment Company (PFIC) Purging Elections2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:0005-23629Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/05-23629.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/08/05-23628.htmlProposed Rule - Guidance on Passive Foreign Investment Company (PFIC) Purging Elections2005-12-08T00:00:00-08:002005-12-08T00:00:00-08:0005-23628Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-08/pdf/05-23628.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/07/E5-7000.htmlNotice - Privacy Act of 1974, as Amended2005-12-07T00:00:00-08:002005-12-07T00:00:00-08:00E5-7000Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-07/pdf/E5-7000.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/05/05-23470.htmlRule - Information Reporting Relating to Taxable Stock Transactions2005-12-05T00:00:00-08:002005-12-05T00:00:00-08:0005-23470Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-05/pdf/05-23470.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/02/E5-6742.htmlProposed Rule - Updated Mortality Tables for Determining Current Liability2005-12-02T00:00:00-08:002005-12-02T00:00:00-08:00E5-6742Proposed Rulehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-02/pdf/E5-6742.pdfhttps://regulations.justia.com/regulations/fedreg/2005/12/02/E5-6736.htmlNotice - Proposed Collection; Comment Request for Announcement 2005-802005-12-02T00:00:00-08:002005-12-02T00:00:00-08:00E5-6736Noticehttp://www.gpo.gov/fdsys/pkg/FR-2005-12-02/pdf/E5-6736.pdf