Internal Revenue Service April 24, 2019 – Federal Register Recent Federal Regulation Documents

Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction
Document Number: 2019-08285
Type: Rule
Date: 2019-04-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9851) that were published in the Federal Register on Tuesday, March 19, 2019. The final regulations provide guidance relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2019-08197
Type: Notice
Date: 2019-04-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Rev. Proc. 2003-39
Document Number: 2019-08187
Type: Notice
Date: 2019-04-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Revenue Procedure 2003-39, LKE (Like-Kind Exchanges) Auto Leasing Programs.