Internal Revenue Service February 24, 2022 – Federal Register Recent Federal Regulation Documents
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Guidance Under Section 958 on Determining Stock Ownership; Correction
This document contains corrections to the final regulations (Treasury Decision 9960), published in the Federal Register on Tuesday, January 25, 2022. The final regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.
Required Minimum Distributions
This document contains proposed regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457. These regulations will affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities.
Advisory Group to the Commissioner of Internal Revenue; Charter Renewal
The Charter for the Taxpayer Advocacy Panel Committee (TAP), has been renewed for a two-year period beginning February 16, 2022.
Recruitment Notice for the Taxpayer Advocacy Panel: Correction
In the Federal Register notice that was originally published on February 14, 2022, the language describing International Taxpayers is being replaced with: For these purposes, ``international taxpayers'' are broadly defined to include U.S. citizens working, living, or doing business abroad. All other meeting details remain unchanged.
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