Internal Revenue Service December 28, 2012 – Federal Register Recent Federal Regulation Documents

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Disclosure or Use of Information by Preparers of Returns

Document Number: 2012-31185

Type: Rule

Date: 2012-12-28

Agency: Internal Revenue Service, Department of Treasury

This document contains final regulations that provide rules relating to the disclosure or use of tax return information by tax return preparers. These regulations provide updated guidance affecting tax return preparers regarding the use of information related to lists for solicitation of tax return business; the disclosure or use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a tax return preparer in connection with, or in support of, a tax return preparer's tax return preparation business; and the disclosure or use of information for the purpose of performing conflict reviews.

https://regulations.justia.com/regulations/fedreg/2012/12/28/2012-31185.html

Partner's Distributive Share

Document Number: 2012-31155

Type: Rule

Date: 2012-12-28

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

This document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.

https://regulations.justia.com/regulations/fedreg/2012/12/28/2012-31155.html

Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated

Document Number: 2012-31050

Type: Rule

Date: 2012-12-28

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

This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.

https://regulations.justia.com/regulations/fedreg/2012/12/28/2012-31050.html

Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated

Document Number: 2012-31046

Type: Proposed Rule

Date: 2012-12-28

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

This document withdraws portions of the notice of proposed rulemaking published on September 24, 2009, relating to the payout requirements for Type III supporting organizations that are not functionally integrated. The withdrawal affects Type III supporting organizations that are not functionally integrated. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. Those regulations reflect changes to the law made by the Pension Protection Act of 2006 and will affect Type III supporting organizations and their supported organizations. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.

https://regulations.justia.com/regulations/fedreg/2012/12/28/2012-31046.html