Internal Revenue Service March 14, 2012 – Federal Register Recent Federal Regulation Documents

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Updating of Employer Identification Numbers

Document Number: 2012-6072

Type: Proposed Rule

Date: 2012-03-14

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

This document contains proposed regulations that provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These proposed regulations affect persons with EINs and will enhance the IRS's ability to maintain accurate information as to persons assigned EINs.

https://regulations.justia.com/regulations/fedreg/2012/03/14/2012-6072.html

Passive Activity Losses and Credits Limited; Hearing

Document Number: 2012-6068

Type: Proposed Rule

Date: 2012-03-14

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

This document provides notice of public hearing on proposed rulemaking regarding the definition of an ``interest in a limited partnership as a limited partner'' for purposes of determining whether a taxpayer materially participates in an activity under section 469 of the Internal Revenue Code. These proposed regulations affect individuals who are partners in partnerships.

https://regulations.justia.com/regulations/fedreg/2012/03/14/2012-6068.html