Internal Revenue Service May 27, 2009 – Federal Register Recent Federal Regulation Documents

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Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules

Document Number: E9-12296

Type: Rule

Date: 2009-05-27

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

This document contains a final regulation that provides guidance to taxpayers for determining which corporations are included in a controlled group of corporations. This regulation is being published to replace an expiring temporary regulation.

https://regulations.justia.com/regulations/fedreg/2009/05/27/E9-12296.html

Tax Avoidance Transactions; Hearing Cancellation

Document Number: E9-12167

Type: Proposed Rule

Date: 2009-05-27

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

This document cancels a public hearing on proposed rulemaking under section 6231 of the Internal Revenue Code that allows the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws.

https://regulations.justia.com/regulations/fedreg/2009/05/27/E9-12167.html