<![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker]]> https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2016/12?registers=between&min-day=1&max-day=31 Sat, 27 Apr 2024 18:35:05 -0700 Sat, 27 Apr 2024 18:35:05 -0700 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif <![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker]]> https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2016/12?registers=between&min-day=1&max-day=31 Proposed Rule - Withholding on Payments of Certain Gambling Winnings https://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31579.html https://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31579.html Fri, 30 Dec 2016 00:00:00 -0800 2016-31579 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-30/pdf/2016-31579.pdf Rule - Information Returns; Winnings From Bingo, Keno, and Slot Machines https://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31575.html https://regulations.justia.com/regulations/fedreg/2016/12/30/2016-31575.html Fri, 30 Dec 2016 00:00:00 -0800 2016-31575 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-30/pdf/2016-31575.pdf Notice - Electronic Tax Administration Advisory Committee (ETAAC) https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31613.html https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31613.html Thu, 29 Dec 2016 00:00:00 -0800 2016-31613 Notice https://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31613.pdf Notice - Proposed Collection; Comment Request for Form 4422 https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31609.html https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31609.html Thu, 29 Dec 2016 00:00:00 -0800 2016-31609 Notice https://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31609.pdf Proposed Rule - Nuclear Decommissioning Funds https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31205.html https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-31205.html Thu, 29 Dec 2016 00:00:00 -0800 2016-31205 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-31205.pdf Proposed Rule - Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-30906.html https://regulations.justia.com/regulations/fedreg/2016/12/29/2016-30906.html Thu, 29 Dec 2016 00:00:00 -0800 2016-30906 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-29/pdf/2016-30906.pdf Rule - 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; Correction https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31411.html https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31411.html Wed, 28 Dec 2016 00:00:00 -0800 2016-31411 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31411.pdf Rule - 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; Correction https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31364.html https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31364.html Wed, 28 Dec 2016 00:00:00 -0800 2016-31364 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31364.pdf Proposed Rule - United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations; Correction https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31358.html https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-31358.html Wed, 28 Dec 2016 00:00:00 -0800 2016-31358 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-31358.pdf Rule - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-30712.html https://regulations.justia.com/regulations/fedreg/2016/12/28/2016-30712.html Wed, 28 Dec 2016 00:00:00 -0800 2016-30712 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-28/pdf/2016-30712.pdf Notice - Proposed Collection; Comment Request for Notices 2013-39 and 2013-40 https://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31204.html https://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31204.html Tue, 27 Dec 2016 00:00:00 -0800 2016-31204 Notice https://www.gpo.gov/fdsys/pkg/FR-2016-12-27/pdf/2016-31204.pdf Notice - Proposed Collection; Comment Request for Form 1120-C https://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31202.html https://regulations.justia.com/regulations/fedreg/2016/12/27/2016-31202.html Tue, 27 Dec 2016 00:00:00 -0800 2016-31202 Notice https://www.gpo.gov/fdsys/pkg/FR-2016-12-27/pdf/2016-31202.pdf Rule - Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30160.html https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30160.html Mon, 19 Dec 2016 00:00:00 -0800 2016-30160 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30160.pdf Proposed Rule - Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f) https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30156.html https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30156.html Mon, 19 Dec 2016 00:00:00 -0800 2016-30156 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30156.pdf Rule - Premium Tax Credit Regulation VI https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30037.html https://regulations.justia.com/regulations/fedreg/2016/12/19/2016-30037.html Mon, 19 Dec 2016 00:00:00 -0800 2016-30037 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-19/pdf/2016-30037.pdf Rule - Treatment of Certain Transfers of Property to Foreign Corporations https://regulations.justia.com/regulations/fedreg/2016/12/16/2016-29791.html https://regulations.justia.com/regulations/fedreg/2016/12/16/2016-29791.html Fri, 16 Dec 2016 00:00:00 -0800 2016-29791 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-16/pdf/2016-29791.pdf Rule - Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A https://regulations.justia.com/regulations/fedreg/2016/12/13/2016-29641.html https://regulations.justia.com/regulations/fedreg/2016/12/13/2016-29641.html Tue, 13 Dec 2016 00:00:00 -0800 2016-29641 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-13/pdf/2016-29641.pdf Proposed Rule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29490.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29490.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29490 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29490.pdf Proposed Rule - Electronic Filing of the Report of Health Insurance Provider Information https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29489.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29489.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29489 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29489.pdf Rule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488-2.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488-2.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29488-2 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29488-2.pdf Rule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29488.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29488 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29488.pdf Proposed Rule - Health Insurance Providers Fee https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29487.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29487.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29487 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29487.pdf Rule - Issue Price Definition for Tax-Exempt Bonds https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486-2.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486-2.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29486-2 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29486-2.pdf Rule - Issue Price Definition for Tax-Exempt Bonds https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486.html https://regulations.justia.com/regulations/fedreg/2016/12/09/2016-29486.html Fri, 09 Dec 2016 00:00:00 -0800 2016-29486 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-09/pdf/2016-29486.pdf Rule - Income and Currency Gain or Loss With Respect to a Section 987 QBU https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28381.html https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28381.html Thu, 08 Dec 2016 00:00:00 -0800 2016-28381 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28381.pdf Rule - Recognition and Deferral of Section 987 Gain or Loss https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28380.html https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28380.html Thu, 08 Dec 2016 00:00:00 -0800 2016-28380 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28380.pdf Proposed Rule - Recognition and Deferral of Section 987 Gain or Loss https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28377.html https://regulations.justia.com/regulations/fedreg/2016/12/08/2016-28377.html Thu, 08 Dec 2016 00:00:00 -0800 2016-28377 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-08/pdf/2016-28377.pdf Proposed Rule - Covered Asset Acquisitions https://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28759.html https://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28759.html Wed, 07 Dec 2016 00:00:00 -0800 2016-28759 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-07/pdf/2016-28759.pdf Rule - Covered Asset Acquisitions https://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28755.html https://regulations.justia.com/regulations/fedreg/2016/12/07/2016-28755.html Wed, 07 Dec 2016 00:00:00 -0800 2016-28755 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-07/pdf/2016-28755.pdf Proposed Rule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g) https://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28995.html https://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28995.html Mon, 05 Dec 2016 00:00:00 -0800 2016-28995 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-05/pdf/2016-28995.pdf Rule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g) https://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28993.html https://regulations.justia.com/regulations/fedreg/2016/12/05/2016-28993.html Mon, 05 Dec 2016 00:00:00 -0800 2016-28993 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-05/pdf/2016-28993.pdf Rule - User Fees for Installment Agreements https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28936.html https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28936.html Fri, 02 Dec 2016 00:00:00 -0800 2016-28936 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28936.pdf Notice - Proposed Collection; Comment Request for Form 8974 https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28915.html https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28915.html Fri, 02 Dec 2016 00:00:00 -0800 2016-28915 Notice https://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28915.pdf Rule - Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28906.html https://regulations.justia.com/regulations/fedreg/2016/12/02/2016-28906.html Fri, 02 Dec 2016 00:00:00 -0800 2016-28906 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-12-02/pdf/2016-28906.pdf