<![CDATA[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?registers=between&min-day=1&min-month=1&max-day=31&max-month=12 Thu, 23 May 2024 21:11:50 -0700 Thu, 23 May 2024 21:11:50 -0700 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif <![CDATA[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?registers=between&min-day=1&min-month=1&max-day=31&max-month=12 Proposed Rule - User Fee for Estate Tax Closing Letter https://regulations.justia.com/regulations/fedreg/2020/12/31/2020-28931.html https://regulations.justia.com/regulations/fedreg/2020/12/31/2020-28931.html Thu, 31 Dec 2020 00:00:00 -0800 2020-28931 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2020-12-31/pdf/2020-28931.pdf Notice - Proposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronically https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28796.html https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28796.html Wed, 30 Dec 2020 00:00:00 -0800 2020-28796 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28796.pdf Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28484.html https://regulations.justia.com/regulations/fedreg/2020/12/30/2020-28484.html Wed, 30 Dec 2020 00:00:00 -0800 2020-28484 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28484.pdf Rule - Misdirected Direct Deposit Refunds https://regulations.justia.com/regulations/fedreg/2020/12/22/2020-28167.html https://regulations.justia.com/regulations/fedreg/2020/12/22/2020-28167.html Tue, 22 Dec 2020 00:00:00 -0800 2020-28167 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-22/pdf/2020-28167.pdf Rule - Meals and Entertainment Expenses Under Section 274; Correction https://regulations.justia.com/regulations/fedreg/2020/12/18/2020-26860.html https://regulations.justia.com/regulations/fedreg/2020/12/18/2020-26860.html Fri, 18 Dec 2020 00:00:00 -0800 2020-26860 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-18/pdf/2020-26860.pdf Rule - Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274 https://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.html https://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.html Wed, 16 Dec 2020 00:00:00 -0800 2020-27505 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-16/pdf/2020-27505.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27555.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27555.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27555 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27555.pdf Notice - Proposed Collection; Comment Request for Form W-12 https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27554.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27554.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27554 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27554.pdf Notice - Proposed Collection; Comment Request for Forms 5498-QA & 1099-QA https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27553.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27553.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27553 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27553.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27552.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27552.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27552 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27552.pdf Notice - Proposed Collection; Comment Request for Form 720-X https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27551.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27551.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27551 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27551.pdf Rule - Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27498.html https://regulations.justia.com/regulations/fedreg/2020/12/15/2020-27498.html Tue, 15 Dec 2020 00:00:00 -0800 2020-27498 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-15/pdf/2020-27498.pdf Rule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correction https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25374.html https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25374.html Fri, 11 Dec 2020 00:00:00 -0800 2020-25374 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25374.pdf Rule - Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25371.html https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-25371.html Fri, 11 Dec 2020 00:00:00 -0800 2020-25371 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-25371.pdf Rule - Source of Income From Certain Sales of Personal Property https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-21817.html https://regulations.justia.com/regulations/fedreg/2020/12/11/2020-21817.html Fri, 11 Dec 2020 00:00:00 -0800 2020-21817 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-21817.pdf Notice - Privacy Act of 1974 https://regulations.justia.com/regulations/fedreg/2020/12/10/2020-27136.html https://regulations.justia.com/regulations/fedreg/2020/12/10/2020-27136.html Thu, 10 Dec 2020 00:00:00 -0800 2020-27136 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-10/pdf/2020-27136.pdf Notice - Proposed Information Collection; Comment Request Relating to CPEO Forms https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26916.html https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26916.html Tue, 08 Dec 2020 00:00:00 -0800 2020-26916 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26916.pdf 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 https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26888.html https://regulations.justia.com/regulations/fedreg/2020/12/08/2020-26888.html Tue, 08 Dec 2020 00:00:00 -0800 2020-26888 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-08/pdf/2020-26888.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26766.html https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26766.html Mon, 07 Dec 2020 00:00:00 -0800 2020-26766 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26766.pdf 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 https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26763.html https://regulations.justia.com/regulations/fedreg/2020/12/07/2020-26763.html Mon, 07 Dec 2020 00:00:00 -0800 2020-26763 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-07/pdf/2020-26763.pdf Notice - Proposed Collection; Comment Request for Form 843 https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26757.html https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26757.html Fri, 04 Dec 2020 00:00:00 -0800 2020-26757 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26757.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Information Reporting by Passport Applicants https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26703.html https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26703.html Fri, 04 Dec 2020 00:00:00 -0800 2020-26703 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26703.pdf 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 https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26657.html https://regulations.justia.com/regulations/fedreg/2020/12/04/2020-26657.html Fri, 04 Dec 2020 00:00:00 -0800 2020-26657 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-04/pdf/2020-26657.pdf Notice - Publication of the Tier 2 Tax Rates https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26559.html https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26559.html Wed, 02 Dec 2020 00:00:00 -0800 2020-26559 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26559.pdf Rule - Statutory Limitations on Like-Kind Exchanges https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26313.html https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-26313.html Wed, 02 Dec 2020 00:00:00 -0800 2020-26313 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-26313.pdf Rule - Unrelated Business Taxable Income Separately Computed for Each Trade or Business https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-25954.html https://regulations.justia.com/regulations/fedreg/2020/12/02/2020-25954.html Wed, 02 Dec 2020 00:00:00 -0800 2020-25954 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-02/pdf/2020-25954.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 2678 https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26496.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26496.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26496 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26496.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs) https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26456.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26456.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26456 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26456.pdf 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 https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26455.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26455.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26455 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26455.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form CT-1 and CT-1 X https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26393.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26393.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26393 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26393.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 5308 https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26392.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26392.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26392 Notice https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26392.pdf Rule - Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26200.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26200.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26200 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26200.pdf Rule - Coordination of Extraordinary Disposition and Disqualified Basis Rules https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26074.html https://regulations.justia.com/regulations/fedreg/2020/12/01/2020-26074.html Tue, 01 Dec 2020 00:00:00 -0800 2020-26074 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26074.pdf Rule - Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business https://regulations.justia.com/regulations/fedreg/2020/11/30/2020-22619.html https://regulations.justia.com/regulations/fedreg/2020/11/30/2020-22619.html Mon, 30 Nov 2020 00:00:00 -0800 2020-22619 Rule https://www.govinfo.gov/content/pkg/FR-2020-11-30/pdf/2020-22619.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-26018.html https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-26018.html Wed, 25 Nov 2020 00:00:00 -0800 2020-26018 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-25/pdf/2020-26018.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25998.html https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25998.html Wed, 25 Nov 2020 00:00:00 -0800 2020-25998 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-25/pdf/2020-25998.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25997.html https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25997.html Wed, 25 Nov 2020 00:00:00 -0800 2020-25997 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-25/pdf/2020-25997.pdf Notice - Proposed Collection; Comment Request for Forms 8609 and 8609A. https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25996.html https://regulations.justia.com/regulations/fedreg/2020/11/25/2020-25996.html Wed, 25 Nov 2020 00:00:00 -0800 2020-25996 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-25/pdf/2020-25996.pdf Proposed Rule - Treatment of Special Enforcement Matters https://regulations.justia.com/regulations/fedreg/2020/11/24/2020-25904.html https://regulations.justia.com/regulations/fedreg/2020/11/24/2020-25904.html Tue, 24 Nov 2020 00:00:00 -0800 2020-25904 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2020-11-24/pdf/2020-25904.pdf Notice - Proposed Collection; Comment Request on Information Collection for Treasury Decision 9568, Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement-IRC Section 482 https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25829.html https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25829.html Mon, 23 Nov 2020 00:00:00 -0800 2020-25829 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-23/pdf/2020-25829.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25828.html https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25828.html Mon, 23 Nov 2020 00:00:00 -0800 2020-25828 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-23/pdf/2020-25828.pdf Notice - Proposed Collection; Comment Request for Form 8823 https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25762.html https://regulations.justia.com/regulations/fedreg/2020/11/23/2020-25762.html Mon, 23 Nov 2020 00:00:00 -0800 2020-25762 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-23/pdf/2020-25762.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25539.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25539.html Thu, 19 Nov 2020 00:00:00 -0800 2020-25539 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-25539.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25538.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25538.html Thu, 19 Nov 2020 00:00:00 -0800 2020-25538 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-25538.pdf Notice - Proposed Collection; Comment Request for Form 8924 https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25537.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25537.html Thu, 19 Nov 2020 00:00:00 -0800 2020-25537 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-25537.pdf Notice - Proposed Collection; Comment Request for Form 12854, Government Service Information https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25536.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25536.html Thu, 19 Nov 2020 00:00:00 -0800 2020-25536 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-25536.pdf Notice - Proposed Collection; Comment Request for Revenue Procedure 2003-84 https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25535.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-25535.html Thu, 19 Nov 2020 00:00:00 -0800 2020-25535 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-25535.pdf Rule - Guidance Under Section 529A: Qualified ABLE Programs https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-22144.html https://regulations.justia.com/regulations/fedreg/2020/11/19/2020-22144.html Thu, 19 Nov 2020 00:00:00 -0800 2020-22144 Rule https://www.govinfo.gov/content/pkg/FR-2020-11-19/pdf/2020-22144.pdf Notice - Proposed Collection: Comment Request for Forms 945, 945-A, 945-X and TD 8672 https://regulations.justia.com/regulations/fedreg/2020/11/17/2020-25339.html https://regulations.justia.com/regulations/fedreg/2020/11/17/2020-25339.html Tue, 17 Nov 2020 00:00:00 -0800 2020-25339 Notice https://www.govinfo.gov/content/pkg/FR-2020-11-17/pdf/2020-25339.pdf Proposed Rule - IRS Review of Regulatory and Other Relief To Support Economic Recovery https://regulations.justia.com/regulations/fedreg/2020/11/17/2020-25240.html https://regulations.justia.com/regulations/fedreg/2020/11/17/2020-25240.html Tue, 17 Nov 2020 00:00:00 -0800 2020-25240 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2020-11-17/pdf/2020-25240.pdf