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/2020/12?limit=200&registers=between&min-day=1&max-day=31&mode=atom 2024-04-17T22:32:14-07:00 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/2020/12/31/2020-28931.html Proposed Rule - User Fee for Estate Tax Closing Letter 2020-12-31T00:00:00-08:00 2020-12-31T00:00:00-08:00 2020-28931 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2020-12-31/pdf/2020-28931.pdf https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28796.html Notice - Proposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronically 2020-12-30T00:00:00-08:00 2020-12-30T00:00:00-08:00 2020-28796 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28796.pdf https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28484.html Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) 2020-12-30T00:00:00-08:00 2020-12-30T00:00:00-08:00 2020-28484 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28484.pdf https://regulations.justia.com/regulations/fedreg/2020/12/22/2020-28167.html Rule - Misdirected Direct Deposit Refunds 2020-12-22T00:00:00-08:00 2020-12-22T00:00:00-08:00 2020-28167 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-22/pdf/2020-28167.pdf https://regulations.justia.com/regulations/fedreg/2020/12/18/2020-26860.html Rule - Meals and Entertainment Expenses Under Section 274; Correction 2020-12-18T00:00:00-08:00 2020-12-18T00:00:00-08:00 2020-26860 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-18/pdf/2020-26860.pdf https://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.html Rule - Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274 2020-12-16T00:00:00-08:00 2020-12-16T00:00:00-08:00 2020-27505 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-16/pdf/2020-27505.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27555.html Notice - Proposed Collection; Comment Request for Regulation Project 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27555 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27555.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27554.html Notice - Proposed Collection; Comment Request for Form W-12 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27554 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27554.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27553.html Notice - Proposed Collection; Comment Request for Forms 5498-QA & 1099-QA 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27553 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27553.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27552.html Notice - Proposed Collection; Comment Request for Regulation Project 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27552 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27552.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27551.html Notice - Proposed Collection; Comment Request for Form 720-X 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27551 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27551.pdf https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27498.html Rule - Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage 2020-12-15T00:00:00-08:00 2020-12-15T00:00:00-08:00 2020-27498 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27498.pdf https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25374.html Rule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correction 2020-12-11T00:00:00-08:00 2020-12-11T00:00:00-08:00 2020-25374 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25374.pdf https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25371.html Rule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment 2020-12-11T00:00:00-08:00 2020-12-11T00:00:00-08:00 2020-25371 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25371.pdf https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-21817.html Rule - Source of Income From Certain Sales of Personal Property 2020-12-11T00:00:00-08:00 2020-12-11T00:00:00-08:00 2020-21817 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-21817.pdf https://regulations.justia.com/regulations/fedreg/2020/12/10/2020-27136.html Notice - Privacy Act of 1974 2020-12-10T00:00:00-08:00 2020-12-10T00:00:00-08:00 2020-27136 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-10/pdf/2020-27136.pdf https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26916.html Notice - Proposed Information Collection; Comment Request Relating to CPEO Forms 2020-12-08T00:00:00-08:00 2020-12-08T00:00:00-08:00 2020-26916 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26916.pdf https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26888.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 13818, Limited Payability Claim Against the United States for Proceeds of An Internal Revenue Refund Check 2020-12-08T00:00:00-08:00 2020-12-08T00:00:00-08:00 2020-26888 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26888.pdf https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26766.html Notice - Proposed Collection; Comment Request for Regulation Project 2020-12-07T00:00:00-08:00 2020-12-07T00:00:00-08:00 2020-26766 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26766.pdf https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26763.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form CT-2, Employee Representative's Quarterly Railroad Tax Return 2020-12-07T00:00:00-08:00 2020-12-07T00:00:00-08:00 2020-26763 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26763.pdf https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26757.html Notice - Proposed Collection; Comment Request for Form 843 2020-12-04T00:00:00-08:00 2020-12-04T00:00:00-08:00 2020-26757 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26757.pdf https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26703.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Information Reporting by Passport Applicants 2020-12-04T00:00:00-08:00 2020-12-04T00:00:00-08:00 2020-26703 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26703.pdf https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26657.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Requirement To Use Taxpayer Identifying Numbers on Submissions Under the Section 897 and 1445 2020-12-04T00:00:00-08:00 2020-12-04T00:00:00-08:00 2020-26657 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26657.pdf https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26559.html Notice - Publication of the Tier 2 Tax Rates 2020-12-02T00:00:00-08:00 2020-12-02T00:00:00-08:00 2020-26559 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26559.pdf https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26313.html Rule - Statutory Limitations on Like-Kind Exchanges 2020-12-02T00:00:00-08:00 2020-12-02T00:00:00-08:00 2020-26313 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26313.pdf https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-25954.html Rule - Unrelated Business Taxable Income Separately Computed for Each Trade or Business 2020-12-02T00:00:00-08:00 2020-12-02T00:00:00-08:00 2020-25954 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-25954.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26496.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 2678 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26496 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26496.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26456.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs) 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26456 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26456.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26455.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Adjustments to Basis of Stock and Indebtedness and Treatment of Distributions 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26455 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26455.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26393.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form CT-1 and CT-1 X 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26393 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26393.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26392.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 5308 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26392 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26392.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26200.html Rule - Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26200 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26200.pdf https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26074.html Rule - Coordination of Extraordinary Disposition and Disqualified Basis Rules 2020-12-01T00:00:00-08:00 2020-12-01T00:00:00-08:00 2020-26074 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26074.pdf