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?limit=200&registers=between&min-day=1&min-month=1&max-day=31&max-month=12&mode=atom 2024-05-23T18:01:35-07:00 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 https://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25883.html Notice - Proposed Collection; Comment Request for Form 14242 and 14242(SP) 2019-11-29T00:00:00-08:00 2019-11-29T00:00:00-08:00 2019-25883 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25883.pdf https://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25882.html Notice - Proposed Collection; Comment Request for Regulation Project 2019-11-29T00:00:00-08:00 2019-11-29T00:00:00-08:00 2019-25882 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25882.pdf https://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25881.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Returns Regarding Payments of Interest 2019-11-29T00:00:00-08:00 2019-11-29T00:00:00-08:00 2019-25881 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25881.pdf https://regulations.justia.com/regulations/fedreg/2019/11/29/2019-25858.html Rule - Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment 2019-11-29T00:00:00-08:00 2019-11-29T00:00:00-08:00 2019-25858 Rule https://www.govinfo.gov/content/pkg/FR-2019-11-29/pdf/2019-25858.pdf https://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25741.html Notice - Proposed Collection; Comment Request for Regulation Project 2019-11-27T00:00:00-08:00 2019-11-27T00:00:00-08:00 2019-25741 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25741.pdf https://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25740.html Notice - Proposed Collection; Comment Request for Form 4768 2019-11-27T00:00:00-08:00 2019-11-27T00:00:00-08:00 2019-25740 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25740.pdf https://regulations.justia.com/regulations/fedreg/2019/11/27/2019-25011.html Proposed Rule - Transparency in Coverage 2019-11-27T00:00:00-08:00 2019-11-27T00:00:00-08:00 2019-25011 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-11-27/pdf/2019-25011.pdf https://regulations.justia.com/regulations/fedreg/2019/11/26/2019-25601.html Rule - Estate and Gift Taxes; Difference in the Basic Exclusion Amount 2019-11-26T00:00:00-08:00 2019-11-26T00:00:00-08:00 2019-25601 Rule https://www.govinfo.gov/content/pkg/FR-2019-11-26/pdf/2019-25601.pdf https://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25552.html Notice - Publication of the Tier 2 Tax Rates 2019-11-25T00:00:00-08:00 2019-11-25T00:00:00-08:00 2019-25552 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25552.pdf https://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25506.html Notice - Proposed Collection; Comment Request for Form 720-TO 2019-11-25T00:00:00-08:00 2019-11-25T00:00:00-08:00 2019-25506 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25506.pdf https://regulations.justia.com/regulations/fedreg/2019/11/25/2019-25505.html Notice - Proposed Collection; Comment Request for Form 1128 2019-11-25T00:00:00-08:00 2019-11-25T00:00:00-08:00 2019-25505 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-25/pdf/2019-25505.pdf https://regulations.justia.com/regulations/fedreg/2019/11/22/2019-25346.html Rule - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income; Correction 2019-11-22T00:00:00-08:00 2019-11-22T00:00:00-08:00 2019-25346 Rule https://www.govinfo.gov/content/pkg/FR-2019-11-22/pdf/2019-25346.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25242.html Notice - Proposed Collection; Comment Request for [REG-106542-98] T.D. 9032 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25242 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25242.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25241.html Notice - Proposed Collection; Comment Request for Information Collection Tools 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25241 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25241.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25240.html Notice - Proposed Collection; Comment Request for Form 8703 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25240 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25240.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25239.html Notice - Proposed Collection; Comment Request for Regulation Project 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25239 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25239.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25238.html Notice - Proposed Collection; Comment Request for Publication 1345 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25238 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25238.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25237.html Notice - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25237 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25237.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25233.html Notice - Proposed Collection; Comment Request for Form 8908 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25233 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25233.pdf https://regulations.justia.com/regulations/fedreg/2019/11/21/2019-25161.html Proposed Rule - Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing 2019-11-21T00:00:00-08:00 2019-11-21T00:00:00-08:00 2019-25161 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2019-11-21/pdf/2019-25161.pdf https://regulations.justia.com/regulations/fedreg/2019/11/19/2019-25008.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for the IRS Taxpayer Burden Surveys 2019-11-19T00:00:00-08:00 2019-11-19T00:00:00-08:00 2019-25008 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-19/pdf/2019-25008.pdf https://regulations.justia.com/regulations/fedreg/2019/11/19/2019-24985.html Rule - 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 Business 2019-11-19T00:00:00-08:00 2019-11-19T00:00:00-08:00 2019-24985 Rule https://www.govinfo.gov/content/pkg/FR-2019-11-19/pdf/2019-24985.pdf https://regulations.justia.com/regulations/fedreg/2019/11/13/2019-24671.html Rule - Electronic Filing of the Report of Health Insurance Provider Information 2019-11-13T00:00:00-08:00 2019-11-13T00:00:00-08:00 2019-24671 Rule https://www.govinfo.gov/content/pkg/FR-2019-11-13/pdf/2019-24671.pdf https://regulations.justia.com/regulations/fedreg/2019/11/12/2019-24474.html Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G 2019-11-12T00:00:00-08:00 2019-11-12T00:00:00-08:00 2019-24474 Notice https://www.govinfo.gov/content/pkg/FR-2019-11-12/pdf/2019-24474.pdf