Internal Revenue Service November 4, 2011 – Federal Register Recent Federal Regulation Documents

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Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation

Document Number: 2011-28660

Type: Proposed Rule

Date: 2011-11-04

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

This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code.

https://regulations.justia.com/regulations/fedreg/2011/11/04/2011-28660.html

Tax Accounting Elections on Behalf of Foreign Corporations

Document Number: 2011-28658

Type: Proposed Rule

Date: 2011-11-04

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

These proposed regulations would clarify the rules for controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect United States persons that own stock in certain foreign corporations.

https://regulations.justia.com/regulations/fedreg/2011/11/04/2011-28658.html