Internal Revenue Service December 7, 2006 – Federal Register Recent Federal Regulation Documents
Results 1 - 4 of 4
Credit for Increasing Research Activities; Correction
This document contains corrections to final regulations (TD 9296) that were published in the Federal Register on Thursday, November 9, 2006 (71 FR 65722) relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control.
Stock Transfer Rules: Carryover of Earnings and Taxes; Correction
This document contains correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006 (71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code.
TIPRA Amendments to Section 199; Correction
This document contains corrections to final and temporary regulations (TD 9293) that were published in the Federal Register on Thursday, October 19, 2006 (71 FR 61662) concerning the amendments made by the Tax Increase Prevention and Reconciliation Act of 2005 to section 199 of the Internal Revenue Code.
Partner's Distributive Share: Foreign Tax Expenditures; Correction
This document contains correction to final regulations (TD 9292) that were published in the Federal Register on Thursday, October 19, 2006 (71 FR 61648) regarding the allocation of creditable foreign tax expenditures by partnerships.
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