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?limit=200®isters=between&min-day=1&min-month=1&max-day=31&max-month=12&mode=atom2024-05-23T18:01:35-07:00Justia 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.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25883.htmlNotice - Proposed Collection; Comment Request for Form 14242 and 14242(SP)2019-11-29T00:00:00-08:002019-11-29T00:00:00-08:002019-25883Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25883.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25882.htmlNotice - Proposed Collection; Comment Request for Regulation Project2019-11-29T00:00:00-08:002019-11-29T00:00:00-08:002019-25882Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25882.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25881.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Returns Regarding Payments of Interest2019-11-29T00:00:00-08:002019-11-29T00:00:00-08:002019-25881Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25881.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25858.htmlRule - Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment2019-11-29T00:00:00-08:002019-11-29T00:00:00-08:002019-25858Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25858.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25741.htmlNotice - Proposed Collection; Comment Request for Regulation Project2019-11-27T00:00:00-08:002019-11-27T00:00:00-08:002019-25741Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25741.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25740.htmlNotice - Proposed Collection; Comment Request for Form 47682019-11-27T00:00:00-08:002019-11-27T00:00:00-08:002019-25740Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25740.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25011.htmlProposed Rule - Transparency in Coverage2019-11-27T00:00:00-08:002019-11-27T00:00:00-08:002019-25011Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25011.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/26/2019-25601.htmlRule - Estate and Gift Taxes; Difference in the Basic Exclusion Amount2019-11-26T00:00:00-08:002019-11-26T00:00:00-08:002019-25601Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-26/pdf/2019-25601.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25552.htmlNotice - Publication of the Tier 2 Tax Rates2019-11-25T00:00:00-08:002019-11-25T00:00:00-08:002019-25552Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25552.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25506.htmlNotice - Proposed Collection; Comment Request for Form 720-TO2019-11-25T00:00:00-08:002019-11-25T00:00:00-08:002019-25506Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25506.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25505.htmlNotice - Proposed Collection; Comment Request for Form 11282019-11-25T00:00:00-08:002019-11-25T00:00:00-08:002019-25505Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25505.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/22/2019-25346.htmlRule - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income; Correction2019-11-22T00:00:00-08:002019-11-22T00:00:00-08:002019-25346Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-22/pdf/2019-25346.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25242.htmlNotice - Proposed Collection; Comment Request for [REG-106542-98] T.D. 90322019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25242Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25242.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25241.htmlNotice - Proposed Collection; Comment Request for Information Collection Tools2019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25241Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25241.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25240.htmlNotice - Proposed Collection; Comment Request for Form 87032019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25240Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25240.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25239.htmlNotice - Proposed Collection; Comment Request for Regulation Project2019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25239Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25239.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25238.htmlNotice - Proposed Collection; Comment Request for Publication 13452019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25238Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25238.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25237.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities2019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25237Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25237.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25233.htmlNotice - Proposed Collection; Comment Request for Form 89082019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25233Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25233.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25161.htmlProposed Rule - Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing2019-11-21T00:00:00-08:002019-11-21T00:00:00-08:002019-25161Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25161.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/19/2019-25008.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for the IRS Taxpayer Burden Surveys2019-11-19T00:00:00-08:002019-11-19T00:00:00-08:002019-25008Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-19/pdf/2019-25008.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/19/2019-24985.htmlRule - Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business2019-11-19T00:00:00-08:002019-11-19T00:00:00-08:002019-24985Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-19/pdf/2019-24985.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/13/2019-24671.htmlRule - Electronic Filing of the Report of Health Insurance Provider Information2019-11-13T00:00:00-08:002019-11-13T00:00:00-08:002019-24671Rulehttps://www.govinfo.gov/content/pkg/FR-2019-11-13/pdf/2019-24671.pdfhttps://regulations.justia.com/regulations/fedreg/2019/11/12/2019-24474.htmlNotice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G2019-11-12T00:00:00-08:002019-11-12T00:00:00-08:002019-24474Noticehttps://www.govinfo.gov/content/pkg/FR-2019-11-12/pdf/2019-24474.pdf