Internal Revenue Service July 31, 2006 – Federal Register Recent Federal Regulation Documents
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Computer Software Under Section 199 (c)(5)(B); Hearing
This document provides a change of location for a public hearing on proposed regulations under section 199 of the Internal Revenue Code. The regulations provide a deduction for income attributable to domestic production activities to certain transactions involving computer software.
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
This document contains final regulations that provide guidance regarding employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G. In general, these final regulations affect employers that contribute to employees' HSAs.
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