Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2019/12?limit=200®isters=between&min-day=1&max-day=31&mode=atom2024-04-22T23:08:19-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2019/12/30/2019-27813.htmlProposed Rule - Source of Income From Certain Sales of Personal Property2019-12-30T00:00:00-08:002019-12-30T00:00:00-08:002019-27813Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-30/pdf/2019-27813.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/26/2019-27751.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Relief for Certain Spouses of Military Personnel2019-12-26T00:00:00-08:002019-12-26T00:00:00-08:002019-27751Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-26/pdf/2019-27751.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/23/2019-27653.htmlProposed Rule - Misdirected Direct Deposit Refunds2019-12-23T00:00:00-08:002019-12-23T00:00:00-08:002019-27653Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-23/pdf/2019-27653.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/20/2019-27440.htmlProposed Rule - Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations; Hearing2019-12-20T00:00:00-08:002019-12-20T00:00:00-08:002019-27440Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-20/pdf/2019-27440.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/20/2019-26116.htmlProposed Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)2019-12-20T00:00:00-08:002019-12-20T00:00:00-08:002019-26116Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-20/pdf/2019-26116.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/18/2019-27110.htmlRule - Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f)2019-12-18T00:00:00-08:002019-12-18T00:00:00-08:002019-27110Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-18/pdf/2019-27110.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/17/2019-26977.htmlRule - Dividend Equivalents From Sources Within the United States2019-12-17T00:00:00-08:002019-12-17T00:00:00-08:002019-26977Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-26977.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/17/2019-26969.htmlProposed Rule - Treatment of Payments to Charitable Entities in Return for Consideration2019-12-17T00:00:00-08:002019-12-17T00:00:00-08:002019-26969Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-26969.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/17/2019-24848.htmlRule - Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations2019-12-17T00:00:00-08:002019-12-17T00:00:00-08:002019-24848Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-24848.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/17/2019-24847.htmlProposed 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 Groups2019-12-17T00:00:00-08:002019-12-17T00:00:00-08:002019-24847Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-24847.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/16/2019-27029.htmlNotice - Proposed Collection; Comment Request for Form Project2019-12-16T00:00:00-08:002019-12-16T00:00:00-08:002019-27029Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-16/pdf/2019-27029.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/13/C1-2019-26274.htmlRule - Calculation of UBTI for Certain Exempt Organizations2019-12-13T00:00:00-08:002019-12-13T00:00:00-08:00C1-2019-26274Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/C1-2019-26274.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26914.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Escrow Funds and Other Similar Funds2019-12-13T00:00:00-08:002019-12-13T00:00:00-08:002019-26914Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26914.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26867.htmlRule - Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction2019-12-13T00:00:00-08:002019-12-13T00:00:00-08:002019-26867Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26867.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/13/2019-26866.htmlRule - Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment2019-12-13T00:00:00-08:002019-12-13T00:00:00-08:002019-26866Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-13/pdf/2019-26866.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/12/2019-26778.htmlNotice - 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 Spouse2019-12-12T00:00:00-08:002019-12-12T00:00:00-08:002019-26778Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-12/pdf/2019-26778.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/10/2019-26513.htmlNotice - 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 Return2019-12-10T00:00:00-08:002019-12-10T00:00:00-08:002019-26513Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-10/pdf/2019-26513.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/10/2019-26274.htmlRule - Calculation of UBTI for Certain Exempt Organizations2019-12-10T00:00:00-08:002019-12-10T00:00:00-08:002019-26274Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-10/pdf/2019-26274.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/06/2019-25745.htmlProposed Rule - Additional Rules Regarding Base Erosion and Anti-Abuse Tax2019-12-06T00:00:00-08:002019-12-06T00:00:00-08:002019-25745Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-06/pdf/2019-25745.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/06/2019-25744.htmlRule - Base Erosion and Anti-Abuse Tax2019-12-06T00:00:00-08:002019-12-06T00:00:00-08:002019-25744Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-06/pdf/2019-25744.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/05/2019-26237.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 2001-202019-12-05T00:00:00-08:002019-12-05T00:00:00-08:002019-26237Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-05/pdf/2019-26237.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/05/2019-26236.htmlNotice - Proposed Collection; Comment Request for Regulation Project2019-12-05T00:00:00-08:002019-12-05T00:00:00-08:002019-26236Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-05/pdf/2019-26236.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25990.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Application for Extension of Time To File Information Returns2019-12-02T00:00:00-08:002019-12-02T00:00:00-08:002019-25990Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25990.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25989.htmlNotice - Proposed Collection; Comment Request for Form 88732019-12-02T00:00:00-08:002019-12-02T00:00:00-08:002019-25989Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25989.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25988.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 2007-122019-12-02T00:00:00-08:002019-12-02T00:00:00-08:002019-25988Noticehttps://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25988.pdfhttps://regulations.justia.com/regulations/fedreg/2019/12/02/2019-25955.htmlProposed Rule - Guidance on Passive Foreign Investment Companies; Hearing Cancellation2019-12-02T00:00:00-08:002019-12-02T00:00:00-08:002019-25955Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25955.pdf