Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2018?limit=200®isters=between&min-day=1&min-month=1&max-day=31&max-month=12&mode=atom2024-05-20T10:46:01-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28371.htmlRule - Public Approval of Tax-Exempt Private Activity Bonds2018-12-31T00:00:00-08:002018-12-31T00:00:00-08:002018-28371Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-31/pdf/2018-28371.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28370.htmlProposed Rule - Reissuance of State or Local Bonds2018-12-31T00:00:00-08:002018-12-31T00:00:00-08:002018-28370Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-31/pdf/2018-28370.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/28/2018-28207.htmlProposed Rule - Investing in Qualified Opportunity Funds; Correction2018-12-28T00:00:00-08:002018-12-28T00:00:00-08:002018-28207Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-28207.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/28/2018-27714.htmlProposed Rule - Rules Regarding Certain Hybrid Arrangements2018-12-28T00:00:00-08:002018-12-28T00:00:00-08:002018-27714Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-27714.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/28/2018-26257.htmlProposed Rule - Limitation on Deduction for Business Interest Expense2018-12-28T00:00:00-08:002018-12-28T00:00:00-08:002018-26257Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-26257.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/27/2018-28167.htmlProposed Rule - Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests2018-12-27T00:00:00-08:002018-12-27T00:00:00-08:002018-28167Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-27/pdf/2018-28167.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27598.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Schedule E (F 1040)2018-12-21T00:00:00-08:002018-12-21T00:00:00-08:002018-27598Noticehttps://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27598.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27597.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 141452018-12-21T00:00:00-08:002018-12-21T00:00:00-08:002018-27597Noticehttps://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27597.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27596.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8038-T2018-12-21T00:00:00-08:002018-12-21T00:00:00-08:002018-27596Noticehttps://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27596.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27391.htmlProposed Rule - Base Erosion and Anti-Abuse Tax2018-12-21T00:00:00-08:002018-12-21T00:00:00-08:002018-27391Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27391.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27290.htmlProposed Rule - Regulations Reducing Burden Under FATCA and Chapter 32018-12-18T00:00:00-08:002018-12-18T00:00:00-08:002018-27290Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27290.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27288.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 85862018-12-18T00:00:00-08:002018-12-18T00:00:00-08:002018-27288Noticehttps://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27288.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27287.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Revenue Procedure 2018-4, Revenue Procedure 2018-5, Revenue Procedure 2016-6, and Revenue Procedure 2018-82018-12-18T00:00:00-08:002018-12-18T00:00:00-08:002018-27287Noticehttps://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27287.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.htmlRule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction2018-12-17T00:00:00-08:002018-12-17T00:00:00-08:002018-26969Rulehttps://www.govinfo.gov/content/pkg/FR-2018-12-17/pdf/2018-26969.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/10/2018-26625.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-12-10T00:00:00-08:002018-12-10T00:00:00-08:002018-26625Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-10/pdf/2018-26625.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/07/2018-26322.htmlProposed Rule - Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act2018-12-07T00:00:00-08:002018-12-07T00:00:00-08:002018-26322Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-07/pdf/2018-26322.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26472.htmlNotice - Proposed Collection; Comment Request for Form 62522018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26472Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26472.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26471.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26471Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26471.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26470.htmlNotice - Proposed Collection; Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-42018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26470Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26470.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26469.htmlNotice - Proposed Collection; Comment Request for Form 13013, 13013-D and, 143882018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26469Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26469.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26468.htmlNotice - Proposed Collection; Comment Request for Form 13285-A2018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26468Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26468.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26466.htmlNotice - Proposed Collection; Comment Request for Notice 2007-522018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26466Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26466.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26465.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-12-06T00:00:00-08:002018-12-06T00:00:00-08:002018-26465Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26465.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26259.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer2018-12-04T00:00:00-08:002018-12-04T00:00:00-08:002018-26259Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26259.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26258.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Tests for Determining Whether an Obligation is Principally Secured2018-12-04T00:00:00-08:002018-12-04T00:00:00-08:002018-26258Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26258.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26256.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 89182018-12-04T00:00:00-08:002018-12-04T00:00:00-08:002018-26256Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26256.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26208.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-12-03T00:00:00-08:002018-12-03T00:00:00-08:002018-26208Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26208.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26162.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment2018-12-03T00:00:00-08:002018-12-03T00:00:00-08:002018-26162Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26162.pdfhttps://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26161.htmlNotice - Proposed Collection; Comment Request for Notice 97-342018-12-03T00:00:00-08:002018-12-03T00:00:00-08:002018-26161Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26161.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25538.htmlProposed Rule - Estate and Gift Taxes; Difference in the Basic Exclusion Amount2018-11-23T00:00:00-08:002018-11-23T00:00:00-08:002018-25538Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-23/pdf/2018-25538.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25459.htmlNotice - Publication of the Tier 2 Tax Rates2018-11-23T00:00:00-08:002018-11-23T00:00:00-08:002018-25459Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-23/pdf/2018-25459.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25210.htmlProposed Rule - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents2018-11-19T00:00:00-08:002018-11-19T00:00:00-08:002018-25210Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-19/pdf/2018-25210.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25155.htmlNotice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G2018-11-19T00:00:00-08:002018-11-19T00:00:00-08:002018-25155Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-19/pdf/2018-25155.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24879.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee2018-11-15T00:00:00-08:002018-11-15T00:00:00-08:002018-24879Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24879.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24514.htmlRule - Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act2018-11-15T00:00:00-08:002018-11-15T00:00:00-08:002018-24514Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24514.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24512.htmlRule - Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act2018-11-15T00:00:00-08:002018-11-15T00:00:00-08:002018-24512Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24512.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24831.htmlNotice - Proposed Collection; Comment Request for Notice 2018-812018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24831Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24831.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24812.htmlProposed Rule - Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings2018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24812Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24812.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24735.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 52132018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24735Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24735.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24734.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting and Recordkeeping Requirements2018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24734Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24734.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24731.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24731Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24731.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24730.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24730Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24730.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24729.htmlNotice - Proposed Collection; Comment Request for Regulation Project2018-11-14T00:00:00-08:002018-11-14T00:00:00-08:002018-24729Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24729.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/13/2018-24666.htmlNotice - Proposed Collection; Comment Request for Form 42552018-11-13T00:00:00-08:002018-11-13T00:00:00-08:002018-24666Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-13/pdf/2018-24666.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/09/2018-24578.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Relief for Service in Combat Zone and for Presidentially Declared Disaster2018-11-09T00:00:00-08:002018-11-09T00:00:00-08:002018-24578Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-09/pdf/2018-24578.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/08/2018-24414.htmlNotice - Internal Revenue Service Advisory Council; Renewal of Charter2018-11-08T00:00:00-08:002018-11-08T00:00:00-08:002018-24414Noticehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-08/pdf/2018-24414.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24411.htmlRule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g)2018-11-07T00:00:00-08:002018-11-07T00:00:00-08:002018-24411Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24411.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24367.htmlProposed Rule - Modification of Discounting Rules for Insurance Companies2018-11-07T00:00:00-08:002018-11-07T00:00:00-08:002018-24367Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24367.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24285.htmlProposed Rule - Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes2018-11-07T00:00:00-08:002018-11-07T00:00:00-08:002018-24285Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24285.pdfhttps://regulations.justia.com/regulations/fedreg/2018/11/05/2018-24140.htmlProposed Rule - Amount Determined Under Section 956 for Corporate United States Shareholders2018-11-05T00:00:00-08:002018-11-05T00:00:00-08:002018-24140Proposed Rulehttps://www.gpo.gov/fdsys/pkg/FR-2018-11-05/pdf/2018-24140.pdf