Internal Revenue Service March 19, 2019 – Federal Register Recent Federal Regulation Documents
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Guidance Under Section 851 Relating to Investments in Stock and Securities
This document provides final regulations relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes. These final regulations provide guidance to corporations that intend to qualify as RICs.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8874, New Markets Credit
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8874, New Markets Credit.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Definitions of Contributions for Aid of Construction Under Section 118(c)
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning definitions of contributions for aid of Construction Under Section 118(c).
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 1045
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 1045, Application for Tentative Refund.
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