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/2019/12?limit=200&registers=between&min-day=1&max-day=31&mode=atom 2024-04-22T23:08:19-07:00 Justia Inc https://www.justia.com/ Justia Regulations Tracker https://regulations.justia.com/images/justiafedregulations.gif Copyright 2011 Justia Inc https://regulations.justia.com/regulations/fedreg/2019/12/30/2019-27813.html Proposed Rule - Source of Income From Certain Sales of Personal Property 2019-12-30T00:00:00-08:00 2019-12-30T00:00:00-08:00 2019-27813 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-30/pdf/2019-27813.pdf https://regulations.justia.com/regulations/fedreg/2019/12/26/2019-27751.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Relief for Certain Spouses of Military Personnel 2019-12-26T00:00:00-08:00 2019-12-26T00:00:00-08:00 2019-27751 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-26/pdf/2019-27751.pdf https://regulations.justia.com/regulations/fedreg/2019/12/23/2019-27653.html Proposed Rule - Misdirected Direct Deposit Refunds 2019-12-23T00:00:00-08:00 2019-12-23T00:00:00-08:00 2019-27653 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-23/pdf/2019-27653.pdf https://regulations.justia.com/regulations/fedreg/2019/12/20/2019-27440.html Proposed Rule - Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations; Hearing 2019-12-20T00:00:00-08:00 2019-12-20T00:00:00-08:00 2019-27440 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-20/pdf/2019-27440.pdf https://regulations.justia.com/regulations/fedreg/2019/12/20/2019-26116.html Proposed Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) 2019-12-20T00:00:00-08:00 2019-12-20T00:00:00-08:00 2019-26116 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-20/pdf/2019-26116.pdf https://regulations.justia.com/regulations/fedreg/2019/12/18/2019-27110.html Rule - Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) 2019-12-18T00:00:00-08:00 2019-12-18T00:00:00-08:00 2019-27110 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-18/pdf/2019-27110.pdf https://regulations.justia.com/regulations/fedreg/2019/12/17/2019-26977.html Rule - Dividend Equivalents From Sources Within the United States 2019-12-17T00:00:00-08:00 2019-12-17T00:00:00-08:00 2019-26977 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-26977.pdf https://regulations.justia.com/regulations/fedreg/2019/12/17/2019-26969.html Proposed Rule - Treatment of Payments to Charitable Entities in Return for Consideration 2019-12-17T00:00:00-08:00 2019-12-17T00:00:00-08:00 2019-26969 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-26969.pdf https://regulations.justia.com/regulations/fedreg/2019/12/17/2019-24848.html Rule - Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations 2019-12-17T00:00:00-08:00 2019-12-17T00:00:00-08:00 2019-24848 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-24848.pdf https://regulations.justia.com/regulations/fedreg/2019/12/17/2019-24847.html Proposed Rule - Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups 2019-12-17T00:00:00-08:00 2019-12-17T00:00:00-08:00 2019-24847 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-24847.pdf https://regulations.justia.com/regulations/fedreg/2019/12/16/2019-27029.html Notice - Proposed Collection; Comment Request for Form Project 2019-12-16T00:00:00-08:00 2019-12-16T00:00:00-08:00 2019-27029 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-16/pdf/2019-27029.pdf https://regulations.justia.com/regulations/fedreg/2019/12/13/C1-2019-26274.html Rule - Calculation of UBTI for Certain Exempt Organizations 2019-12-13T00:00:00-08:00 2019-12-13T00:00:00-08:00 C1-2019-26274 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/C1-2019-26274.pdf https://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26914.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Escrow Funds and Other Similar Funds 2019-12-13T00:00:00-08:00 2019-12-13T00:00:00-08:00 2019-26914 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26914.pdf https://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26867.html Rule - Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction 2019-12-13T00:00:00-08:00 2019-12-13T00:00:00-08:00 2019-26867 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26867.pdf https://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26866.html Rule - Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment 2019-12-13T00:00:00-08:00 2019-12-13T00:00:00-08:00 2019-26866 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26866.pdf https://regulations.justia.com/regulations/fedreg/2019/12/12/2019-26778.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse 2019-12-12T00:00:00-08:00 2019-12-12T00:00:00-08:00 2019-26778 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-12/pdf/2019-26778.pdf https://regulations.justia.com/regulations/fedreg/2019/12/10/2019-26513.html Notice - Proposed Collection; Comment Request for Form 720-CS, Carrier Summary Report, Form 720-TO, Terminal Operator Report, and Form 8809-EX, Request for Extension of Time To File an ExSTARS Information Return 2019-12-10T00:00:00-08:00 2019-12-10T00:00:00-08:00 2019-26513 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-10/pdf/2019-26513.pdf https://regulations.justia.com/regulations/fedreg/2019/12/10/2019-26274.html Rule - Calculation of UBTI for Certain Exempt Organizations 2019-12-10T00:00:00-08:00 2019-12-10T00:00:00-08:00 2019-26274 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-10/pdf/2019-26274.pdf https://regulations.justia.com/regulations/fedreg/2019/12/06/2019-25745.html Proposed Rule - Additional Rules Regarding Base Erosion and Anti-Abuse Tax 2019-12-06T00:00:00-08:00 2019-12-06T00:00:00-08:00 2019-25745 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-06/pdf/2019-25745.pdf https://regulations.justia.com/regulations/fedreg/2019/12/06/2019-25744.html Rule - Base Erosion and Anti-Abuse Tax 2019-12-06T00:00:00-08:00 2019-12-06T00:00:00-08:00 2019-25744 Rule https://www.govinfo.gov/content/pkg/FR-2019-12-06/pdf/2019-25744.pdf https://regulations.justia.com/regulations/fedreg/2019/12/05/2019-26237.html Notice - Proposed Collection; Comment Request for Revenue Procedure 2001-20 2019-12-05T00:00:00-08:00 2019-12-05T00:00:00-08:00 2019-26237 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-05/pdf/2019-26237.pdf https://regulations.justia.com/regulations/fedreg/2019/12/05/2019-26236.html Notice - Proposed Collection; Comment Request for Regulation Project 2019-12-05T00:00:00-08:00 2019-12-05T00:00:00-08:00 2019-26236 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-05/pdf/2019-26236.pdf https://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25990.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Application for Extension of Time To File Information Returns 2019-12-02T00:00:00-08:00 2019-12-02T00:00:00-08:00 2019-25990 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25990.pdf https://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25989.html Notice - Proposed Collection; Comment Request for Form 8873 2019-12-02T00:00:00-08:00 2019-12-02T00:00:00-08:00 2019-25989 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25989.pdf https://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25988.html Notice - Proposed Collection; Comment Request for Revenue Procedure 2007-12 2019-12-02T00:00:00-08:00 2019-12-02T00:00:00-08:00 2019-25988 Notice https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25988.pdf https://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25955.html Proposed Rule - Guidance on Passive Foreign Investment Companies; Hearing Cancellation 2019-12-02T00:00:00-08:00 2019-12-02T00:00:00-08:00 2019-25955 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25955.pdf