Internal Revenue Service August 14, 2013 – Federal Register Recent Federal Regulation Documents

Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs

Document Number: 2013-19728

Type: Rule

Date: 2013-08-14

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

This document contains final regulations relating to the disclosure of return information under section 6103(l)(21) of the Internal Revenue Code, as enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. The regulations define certain terms and prescribe certain items of return information in addition to those items prescribed by statute that will be disclosed, upon written request, under section 6103(l)(21).

https://regulations.justia.com/regulations/fedreg/2013/08/14/2013-19728.html

Application of Section 108(i) to Partnerships and S Corporations; Correction

Document Number: 2013-19682

Type: Rule

Date: 2013-08-14

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

This document contains corrections to final regulations and removal of temporary regulations (TD 9623) that were published in the Federal Register on Wednesday, July 3, 2013 (78 FR 39973). The final regulations are relating to the application of section 108(i) of the Internal Revenue Code to partnerships and S corporations and provides rules regarding the deferral of discharge of indebtedness income and original issue discount deductions by a partnership or an S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008, and before January 1, 2011.

https://regulations.justia.com/regulations/fedreg/2013/08/14/2013-19682.html

Application of Section 108(i) to Partnerships and S Corporations; Correction

Document Number: 2013-19680

Type: Rule

Date: 2013-08-14

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

This document contains corrections to final regulations and removal of temporary regulations (TD 9623) that were published in the Federal Register on Wednesday, July 3, 2013 (78 FR 39973). The final regulations are relating to the application of section 108(i) of the Internal Revenue Code to partnerships and S corporations and provides rules regarding the deferral of discharge of indebtedness income and original issue discount deductions by a partnership or an S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008, and before January 1, 2011.

https://regulations.justia.com/regulations/fedreg/2013/08/14/2013-19680.html