Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2020/12?limit=200®isters=between&min-day=1&max-day=31&mode=atom2024-04-17T22:32:14-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2020/12/31/2020-28931.htmlProposed Rule - User Fee for Estate Tax Closing Letter2020-12-31T00:00:00-08:002020-12-31T00:00:00-08:002020-28931Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-31/pdf/2020-28931.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28796.htmlNotice - Proposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronically2020-12-30T00:00:00-08:002020-12-30T00:00:00-08:002020-28796Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28796.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28484.htmlRule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)2020-12-30T00:00:00-08:002020-12-30T00:00:00-08:002020-28484Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28484.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/22/2020-28167.htmlRule - Misdirected Direct Deposit Refunds2020-12-22T00:00:00-08:002020-12-22T00:00:00-08:002020-28167Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-22/pdf/2020-28167.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/18/2020-26860.htmlRule - Meals and Entertainment Expenses Under Section 274; Correction2020-12-18T00:00:00-08:002020-12-18T00:00:00-08:002020-26860Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-18/pdf/2020-26860.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.htmlRule - Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 2742020-12-16T00:00:00-08:002020-12-16T00:00:00-08:002020-27505Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-16/pdf/2020-27505.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27555.htmlNotice - Proposed Collection; Comment Request for Regulation Project2020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27555Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27555.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27554.htmlNotice - Proposed Collection; Comment Request for Form W-122020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27554Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27554.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27553.htmlNotice - Proposed Collection; Comment Request for Forms 5498-QA & 1099-QA2020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27553Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27553.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27552.htmlNotice - Proposed Collection; Comment Request for Regulation Project2020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27552Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27552.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27551.htmlNotice - Proposed Collection; Comment Request for Form 720-X2020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27551Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27551.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27498.htmlRule - Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage2020-12-15T00:00:00-08:002020-12-15T00:00:00-08:002020-27498Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27498.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25374.htmlRule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correction2020-12-11T00:00:00-08:002020-12-11T00:00:00-08:002020-25374Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25374.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25371.htmlRule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment2020-12-11T00:00:00-08:002020-12-11T00:00:00-08:002020-25371Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25371.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/11/2020-21817.htmlRule - Source of Income From Certain Sales of Personal Property2020-12-11T00:00:00-08:002020-12-11T00:00:00-08:002020-21817Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-21817.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/10/2020-27136.htmlNotice - Privacy Act of 19742020-12-10T00:00:00-08:002020-12-10T00:00:00-08:002020-27136Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-10/pdf/2020-27136.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26916.htmlNotice - Proposed Information Collection; Comment Request Relating to CPEO Forms2020-12-08T00:00:00-08:002020-12-08T00:00:00-08:002020-26916Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26916.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26888.htmlNotice - 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 Check2020-12-08T00:00:00-08:002020-12-08T00:00:00-08:002020-26888Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26888.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26766.htmlNotice - Proposed Collection; Comment Request for Regulation Project2020-12-07T00:00:00-08:002020-12-07T00:00:00-08:002020-26766Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26766.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26763.htmlNotice - 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 Return2020-12-07T00:00:00-08:002020-12-07T00:00:00-08:002020-26763Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26763.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26757.htmlNotice - Proposed Collection; Comment Request for Form 8432020-12-04T00:00:00-08:002020-12-04T00:00:00-08:002020-26757Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26757.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26703.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Information Reporting by Passport Applicants2020-12-04T00:00:00-08:002020-12-04T00:00:00-08:002020-26703Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26703.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26657.htmlNotice - 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 14452020-12-04T00:00:00-08:002020-12-04T00:00:00-08:002020-26657Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26657.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26559.htmlNotice - Publication of the Tier 2 Tax Rates2020-12-02T00:00:00-08:002020-12-02T00:00:00-08:002020-26559Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26559.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26313.htmlRule - Statutory Limitations on Like-Kind Exchanges2020-12-02T00:00:00-08:002020-12-02T00:00:00-08:002020-26313Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26313.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/02/2020-25954.htmlRule - Unrelated Business Taxable Income Separately Computed for Each Trade or Business2020-12-02T00:00:00-08:002020-12-02T00:00:00-08:002020-25954Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-25954.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26496.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 26782020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26496Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26496.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26456.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs)2020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26456Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26456.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26455.htmlNotice - 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 Distributions2020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26455Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26455.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26393.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form CT-1 and CT-1 X2020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26393Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26393.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26392.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 53082020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26392Noticehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26392.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26200.htmlRule - Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction2020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26200Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26200.pdfhttps://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26074.htmlRule - Coordination of Extraordinary Disposition and Disqualified Basis Rules2020-12-01T00:00:00-08:002020-12-01T00:00:00-08:002020-26074Rulehttps://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26074.pdf