Internal Revenue Service January 30, 2007 – Federal Register Recent Federal Regulation Documents

Results 1 - 2 of 2

Treatment of Payments in Lieu of Taxes Under Section 141

Document Number: E7-1380

Type: Proposed Rule

Date: 2007-01-30

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

This document cancels a public hearing on proposed regulations modifying the standards for treating payments in lieu of taxes (PILOTs) as generally applicable taxes for purposes of the private security or payment test under section 141.

https://regulations.justia.com/regulations/fedreg/2007/01/30/E7-1380.html

TIPRA Amendments to Section 199

Document Number: 07-356

Type: Proposed Rule

Date: 2007-01-30

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

This document cancels a public hearing on proposed regulations by cross-reference to temporary regulations relating to the application of section 199, which provides a deduction for income attributable to domestic production activities.

https://regulations.justia.com/regulations/fedreg/2007/01/30/07-356.html