Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2016/12?limit=200®isters=between&min-day=1&max-day=31&mode=atom2024-04-24T21:11:19-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31579.htmlProposed Rule - Withholding on Payments of Certain Gambling Winnings2016-12-30T00:00:00-08:002016-12-30T00:00:00-08:002016-31579Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-30/pdf/2016-31579.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31575.htmlRule - Information Returns; Winnings From Bingo, Keno, and Slot Machines2016-12-30T00:00:00-08:002016-12-30T00:00:00-08:002016-31575Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-30/pdf/2016-31575.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31613.htmlNotice - Electronic Tax Administration Advisory Committee (ETAAC)2016-12-29T00:00:00-08:002016-12-29T00:00:00-08:002016-31613Noticehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31613.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31609.htmlNotice - Proposed Collection; Comment Request for Form 44222016-12-29T00:00:00-08:002016-12-29T00:00:00-08:002016-31609Noticehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31609.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31205.htmlProposed Rule - Nuclear Decommissioning Funds2016-12-29T00:00:00-08:002016-12-29T00:00:00-08:002016-31205Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31205.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/29/2016-30906.htmlProposed Rule - Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans2016-12-29T00:00:00-08:002016-12-29T00:00:00-08:002016-30906Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-30906.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31411.htmlRule - United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction2016-12-28T00:00:00-08:002016-12-28T00:00:00-08:002016-31411Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31411.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31364.htmlRule - United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction2016-12-28T00:00:00-08:002016-12-28T00:00:00-08:002016-31364Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31364.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31358.htmlProposed Rule - United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations; Correction2016-12-28T00:00:00-08:002016-12-28T00:00:00-08:002016-31358Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31358.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/28/2016-30712.htmlRule - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies2016-12-28T00:00:00-08:002016-12-28T00:00:00-08:002016-30712Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-30712.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31204.htmlNotice - Proposed Collection; Comment Request for Notices 2013-39 and 2013-402016-12-27T00:00:00-08:002016-12-27T00:00:00-08:002016-31204Noticehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-27/pdf/2016-31204.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31202.htmlNotice - Proposed Collection; Comment Request for Form 1120-C2016-12-27T00:00:00-08:002016-12-27T00:00:00-08:002016-31202Noticehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-27/pdf/2016-31202.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30160.htmlRule - Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f)2016-12-19T00:00:00-08:002016-12-19T00:00:00-08:002016-30160Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30160.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30156.htmlProposed Rule - Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f)2016-12-19T00:00:00-08:002016-12-19T00:00:00-08:002016-30156Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30156.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30037.htmlRule - Premium Tax Credit Regulation VI2016-12-19T00:00:00-08:002016-12-19T00:00:00-08:002016-30037Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30037.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/16/2016-29791.htmlRule - Treatment of Certain Transfers of Property to Foreign Corporations2016-12-16T00:00:00-08:002016-12-16T00:00:00-08:002016-29791Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-16/pdf/2016-29791.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/13/2016-29641.htmlRule - Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A2016-12-13T00:00:00-08:002016-12-13T00:00:00-08:002016-29641Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-13/pdf/2016-29641.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29490.htmlProposed Rule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29490Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29490.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29489.htmlProposed Rule - Electronic Filing of the Report of Health Insurance Provider Information2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29489Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29489.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488-2.htmlRule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29488-2Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29488-2.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488.htmlRule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29488Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29488.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29487.htmlProposed Rule - Health Insurance Providers Fee2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29487Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29487.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486-2.htmlRule - Issue Price Definition for Tax-Exempt Bonds2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29486-2Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29486-2.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486.htmlRule - Issue Price Definition for Tax-Exempt Bonds2016-12-09T00:00:00-08:002016-12-09T00:00:00-08:002016-29486Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29486.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28381.htmlRule - Income and Currency Gain or Loss With Respect to a Section 987 QBU2016-12-08T00:00:00-08:002016-12-08T00:00:00-08:002016-28381Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28381.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28380.htmlRule - Recognition and Deferral of Section 987 Gain or Loss2016-12-08T00:00:00-08:002016-12-08T00:00:00-08:002016-28380Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28380.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28377.htmlProposed Rule - Recognition and Deferral of Section 987 Gain or Loss2016-12-08T00:00:00-08:002016-12-08T00:00:00-08:002016-28377Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28377.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28759.htmlProposed Rule - Covered Asset Acquisitions2016-12-07T00:00:00-08:002016-12-07T00:00:00-08:002016-28759Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-07/pdf/2016-28759.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28755.htmlRule - Covered Asset Acquisitions2016-12-07T00:00:00-08:002016-12-07T00:00:00-08:002016-28755Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-07/pdf/2016-28755.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28995.htmlProposed Rule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)2016-12-05T00:00:00-08:002016-12-05T00:00:00-08:002016-28995Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-05/pdf/2016-28995.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28993.htmlRule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)2016-12-05T00:00:00-08:002016-12-05T00:00:00-08:002016-28993Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-05/pdf/2016-28993.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28936.htmlRule - User Fees for Installment Agreements2016-12-02T00:00:00-08:002016-12-02T00:00:00-08:002016-28936Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28936.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28915.htmlNotice - Proposed Collection; Comment Request for Form 89742016-12-02T00:00:00-08:002016-12-02T00:00:00-08:002016-28915Noticehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28915.pdfhttps://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28906.htmlRule - Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent2016-12-02T00:00:00-08:002016-12-02T00:00:00-08:002016-28906Rulehttps://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28906.pdf