<![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker

<![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/2018?registers=between&min-day=1&min-month=1&max-day=31&max-month=12 Mon, 20 May 2024 14:54:11 -0700 Mon, 20 May 2024 14:54:11 -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/2018?registers=between&min-day=1&min-month=1&max-day=31&max-month=12 Rule - Public Approval of Tax-Exempt Private Activity Bonds https://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28371.html https://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28371.html Mon, 31 Dec 2018 00:00:00 -0800 2018-28371 Rule https://www.govinfo.gov/content/pkg/FR-2018-12-31/pdf/2018-28371.pdf Proposed Rule - Reissuance of State or Local Bonds https://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28370.html https://regulations.justia.com/regulations/fedreg/2018/12/31/2018-28370.html Mon, 31 Dec 2018 00:00:00 -0800 2018-28370 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-31/pdf/2018-28370.pdf Proposed Rule - Investing in Qualified Opportunity Funds; Correction https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-28207.html https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-28207.html Fri, 28 Dec 2018 00:00:00 -0800 2018-28207 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-28207.pdf Proposed Rule - Rules Regarding Certain Hybrid Arrangements https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-27714.html https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-27714.html Fri, 28 Dec 2018 00:00:00 -0800 2018-27714 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-27714.pdf Proposed Rule - Limitation on Deduction for Business Interest Expense https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-26257.html https://regulations.justia.com/regulations/fedreg/2018/12/28/2018-26257.html Fri, 28 Dec 2018 00:00:00 -0800 2018-26257 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-26257.pdf Proposed Rule - Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests https://regulations.justia.com/regulations/fedreg/2018/12/27/2018-28167.html https://regulations.justia.com/regulations/fedreg/2018/12/27/2018-28167.html Thu, 27 Dec 2018 00:00:00 -0800 2018-28167 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-27/pdf/2018-28167.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Schedule E (F 1040) https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27598.html https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27598.html Fri, 21 Dec 2018 00:00:00 -0800 2018-27598 Notice https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27598.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 14145 https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27597.html https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27597.html Fri, 21 Dec 2018 00:00:00 -0800 2018-27597 Notice https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27597.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8038-T https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27596.html https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27596.html Fri, 21 Dec 2018 00:00:00 -0800 2018-27596 Notice https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27596.pdf Proposed Rule - Base Erosion and Anti-Abuse Tax https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27391.html https://regulations.justia.com/regulations/fedreg/2018/12/21/2018-27391.html Fri, 21 Dec 2018 00:00:00 -0800 2018-27391 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-21/pdf/2018-27391.pdf Proposed Rule - Regulations Reducing Burden Under FATCA and Chapter 3 https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27290.html https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27290.html Tue, 18 Dec 2018 00:00:00 -0800 2018-27290 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27290.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8586 https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27288.html https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27288.html Tue, 18 Dec 2018 00:00:00 -0800 2018-27288 Notice https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27288.pdf Notice - 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 2018-8 https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27287.html https://regulations.justia.com/regulations/fedreg/2018/12/18/2018-27287.html Tue, 18 Dec 2018 00:00:00 -0800 2018-27287 Notice https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27287.pdf Rule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction https://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.html https://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.html Mon, 17 Dec 2018 00:00:00 -0800 2018-26969 Rule https://www.govinfo.gov/content/pkg/FR-2018-12-17/pdf/2018-26969.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/12/10/2018-26625.html https://regulations.justia.com/regulations/fedreg/2018/12/10/2018-26625.html Mon, 10 Dec 2018 00:00:00 -0800 2018-26625 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-10/pdf/2018-26625.pdf Proposed Rule - Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act https://regulations.justia.com/regulations/fedreg/2018/12/07/2018-26322.html https://regulations.justia.com/regulations/fedreg/2018/12/07/2018-26322.html Fri, 07 Dec 2018 00:00:00 -0800 2018-26322 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-12-07/pdf/2018-26322.pdf Notice - Proposed Collection; Comment Request for Form 6252 https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26472.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26472.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26472 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26472.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26471.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26471.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26471 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26471.pdf Notice - Proposed Collection; Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4 https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26470.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26470.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26470 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26470.pdf Notice - Proposed Collection; Comment Request for Form 13013, 13013-D and, 14388 https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26469.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26469.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26469 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26469.pdf Notice - Proposed Collection; Comment Request for Form 13285-A https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26468.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26468.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26468 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26468.pdf Notice - Proposed Collection; Comment Request for Notice 2007-52 https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26466.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26466.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26466 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26466.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26465.html https://regulations.justia.com/regulations/fedreg/2018/12/06/2018-26465.html Thu, 06 Dec 2018 00:00:00 -0800 2018-26465 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-06/pdf/2018-26465.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26259.html https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26259.html Tue, 04 Dec 2018 00:00:00 -0800 2018-26259 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26259.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Tests for Determining Whether an Obligation is Principally Secured https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26258.html https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26258.html Tue, 04 Dec 2018 00:00:00 -0800 2018-26258 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26258.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8918 https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26256.html https://regulations.justia.com/regulations/fedreg/2018/12/04/2018-26256.html Tue, 04 Dec 2018 00:00:00 -0800 2018-26256 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-04/pdf/2018-26256.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26208.html https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26208.html Mon, 03 Dec 2018 00:00:00 -0800 2018-26208 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26208.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26162.html https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26162.html Mon, 03 Dec 2018 00:00:00 -0800 2018-26162 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26162.pdf Notice - Proposed Collection; Comment Request for Notice 97-34 https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26161.html https://regulations.justia.com/regulations/fedreg/2018/12/03/2018-26161.html Mon, 03 Dec 2018 00:00:00 -0800 2018-26161 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-12-03/pdf/2018-26161.pdf Proposed Rule - Estate and Gift Taxes; Difference in the Basic Exclusion Amount https://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25538.html https://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25538.html Fri, 23 Nov 2018 00:00:00 -0800 2018-25538 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-23/pdf/2018-25538.pdf Notice - Publication of the Tier 2 Tax Rates https://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25459.html https://regulations.justia.com/regulations/fedreg/2018/11/23/2018-25459.html Fri, 23 Nov 2018 00:00:00 -0800 2018-25459 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-23/pdf/2018-25459.pdf Proposed Rule - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents https://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25210.html https://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25210.html Mon, 19 Nov 2018 00:00:00 -0800 2018-25210 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-19/pdf/2018-25210.pdf Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G https://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25155.html https://regulations.justia.com/regulations/fedreg/2018/11/19/2018-25155.html Mon, 19 Nov 2018 00:00:00 -0800 2018-25155 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-19/pdf/2018-25155.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24879.html https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24879.html Thu, 15 Nov 2018 00:00:00 -0800 2018-24879 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24879.pdf Rule - Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24514.html https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24514.html Thu, 15 Nov 2018 00:00:00 -0800 2018-24514 Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24514.pdf Rule - Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24512.html https://regulations.justia.com/regulations/fedreg/2018/11/15/2018-24512.html Thu, 15 Nov 2018 00:00:00 -0800 2018-24512 Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-15/pdf/2018-24512.pdf Notice - Proposed Collection; Comment Request for Notice 2018-81 https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24831.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24831.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24831 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24831.pdf Proposed Rule - Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24812.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24812.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24812 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24812.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5213 https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24735.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24735.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24735 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24735.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting and Recordkeeping Requirements https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24734.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24734.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24734 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24734.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24731.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24731.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24731 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24731.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24730.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24730.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24730 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24730.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24729.html https://regulations.justia.com/regulations/fedreg/2018/11/14/2018-24729.html Wed, 14 Nov 2018 00:00:00 -0800 2018-24729 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-14/pdf/2018-24729.pdf Notice - Proposed Collection; Comment Request for Form 4255 https://regulations.justia.com/regulations/fedreg/2018/11/13/2018-24666.html https://regulations.justia.com/regulations/fedreg/2018/11/13/2018-24666.html Tue, 13 Nov 2018 00:00:00 -0800 2018-24666 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-13/pdf/2018-24666.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Relief for Service in Combat Zone and for Presidentially Declared Disaster https://regulations.justia.com/regulations/fedreg/2018/11/09/2018-24578.html https://regulations.justia.com/regulations/fedreg/2018/11/09/2018-24578.html Fri, 09 Nov 2018 00:00:00 -0800 2018-24578 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-09/pdf/2018-24578.pdf Notice - Internal Revenue Service Advisory Council; Renewal of Charter https://regulations.justia.com/regulations/fedreg/2018/11/08/2018-24414.html https://regulations.justia.com/regulations/fedreg/2018/11/08/2018-24414.html Thu, 08 Nov 2018 00:00:00 -0800 2018-24414 Notice https://www.gpo.gov/fdsys/pkg/FR-2018-11-08/pdf/2018-24414.pdf Rule - Tax Return Preparer Due Diligence Penalty Under Section 6695(g) https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24411.html https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24411.html Wed, 07 Nov 2018 00:00:00 -0800 2018-24411 Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24411.pdf Proposed Rule - Modification of Discounting Rules for Insurance Companies https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24367.html https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24367.html Wed, 07 Nov 2018 00:00:00 -0800 2018-24367 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24367.pdf Proposed 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 Taxes https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24285.html https://regulations.justia.com/regulations/fedreg/2018/11/07/2018-24285.html Wed, 07 Nov 2018 00:00:00 -0800 2018-24285 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-07/pdf/2018-24285.pdf Proposed Rule - Amount Determined Under Section 956 for Corporate United States Shareholders https://regulations.justia.com/regulations/fedreg/2018/11/05/2018-24140.html https://regulations.justia.com/regulations/fedreg/2018/11/05/2018-24140.html Mon, 05 Nov 2018 00:00:00 -0800 2018-24140 Proposed Rule https://www.gpo.gov/fdsys/pkg/FR-2018-11-05/pdf/2018-24140.pdf