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?limit=200&mode=atom 2024-11-23T18:18:49-08:00 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/2024/11/20/2024-26962.html Proposed Rule - Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K 2024-11-20T00:00:00-08:00 2024-11-20T00:00:00-08:00 2024-26962 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-11-20/pdf/2024-26962.pdf https://regulations.justia.com/regulations/fedreg/2024/11/20/2024-26944.html Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships 2024-11-20T00:00:00-08:00 2024-11-20T00:00:00-08:00 2024-26944 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-20/pdf/2024-26944.pdf https://regulations.justia.com/regulations/fedreg/2024/11/15/2024-26669.html Notice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Orphan Drug Credit 2024-11-15T00:00:00-08:00 2024-11-15T00:00:00-08:00 2024-26669 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-15/pdf/2024-26669.pdf https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26030.html Proposed Rule - Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearing 2024-11-08T00:00:00-08:00 2024-11-08T00:00:00-08:00 2024-26030 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-11-08/pdf/2024-26030.pdf https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26014.html Rule - Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton 2024-11-08T00:00:00-08:00 2024-11-08T00:00:00-08:00 2024-26014 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-08/pdf/2024-26014.pdf https://regulations.justia.com/regulations/fedreg/2024/11/06/2024-25719.html Notice - Proposed Collection; Comment Request for Regulation Project 2024-11-06T00:00:00-08:00 2024-11-06T00:00:00-08:00 2024-25719 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-06/pdf/2024-25719.pdf https://regulations.justia.com/regulations/fedreg/2024/11/05/2024-25464.html Rule - Modernizing Regulations on Sales of Seized Property 2024-11-05T00:00:00-08:00 2024-11-05T00:00:00-08:00 2024-25464 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-05/pdf/2024-25464.pdf https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25606.html Notice - Proposed Collection; Comment Request for Form 8725 and TD 8379 2024-11-04T00:00:00-08:00 2024-11-04T00:00:00-08:00 2024-25606 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-04/pdf/2024-25606.pdf https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25605.html Notice - Proposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance Yearly Disclosure Requirements 2024-11-04T00:00:00-08:00 2024-11-04T00:00:00-08:00 2024-25605 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-04/pdf/2024-25605.pdf https://regulations.justia.com/regulations/fedreg/2024/11/01/2024-25443.html Notice - Proposed Collection; Requesting Comments on Form 8849 2024-11-01T00:00:00-07:00 2024-11-01T00:00:00-07:00 2024-25443 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-01/pdf/2024-25443.pdf https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25245.html Notice - Recruitment Notice for the Taxpayer Advocacy Panel 2024-10-31T00:00:00-07:00 2024-10-31T00:00:00-07:00 2024-25245 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-31/pdf/2024-25245.pdf https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25270.html Notice - ETAAC Notice of Public Meeting: Correction 2024-10-31T00:00:00-07:00 2024-10-31T00:00:00-07:00 2024-25270 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-31/pdf/2024-25270.pdf https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25123.html Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate 2024-10-29T00:00:00-07:00 2024-10-29T00:00:00-07:00 2024-25123 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-29/pdf/2024-25123.pdf https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25092.html Notice - Agency Collection Activities; Requesting Comments on Form 709, Form 709-NA. 2024-10-29T00:00:00-07:00 2024-10-29T00:00:00-07:00 2024-25092 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-29/pdf/2024-25092.pdf https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24675.html Proposed Rule - Enhancing Coverage of Preventive Services Under the Affordable Care Act 2024-10-28T00:00:00-07:00 2024-10-28T00:00:00-07:00 2024-24675 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-28/pdf/2024-24675.pdf https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24840.html Rule - Advanced Manufacturing Production Credit 2024-10-28T00:00:00-07:00 2024-10-28T00:00:00-07:00 2024-24840 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-28/pdf/2024-24840.pdf https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24815.html Notice - Internal Revenue Service Advisory Council Meeting 2024-10-25T00:00:00-07:00 2024-10-25T00:00:00-07:00 2024-24815 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-25/pdf/2024-24815.pdf https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24110.html Proposed Rule - Energy Efficient Home Improvement Credit 2024-10-25T00:00:00-07:00 2024-10-25T00:00:00-07:00 2024-24110 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-25/pdf/2024-24110.pdf https://regulations.justia.com/regulations/fedreg/2024/10/24/2024-24718.html Notice - Notice of Meeting 2024-10-24T00:00:00-07:00 2024-10-24T00:00:00-07:00 2024-24718 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-24/pdf/2024-24718.pdf https://regulations.justia.com/regulations/fedreg/2024/10/23/2024-23857.html Rule - Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50 2024-10-23T00:00:00-07:00 2024-10-23T00:00:00-07:00 2024-23857 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-23/pdf/2024-23857.pdf https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24224.html Rule - Withholding on Certain Distributions Under Section 3405(a) and (b) 2024-10-21T00:00:00-07:00 2024-10-21T00:00:00-07:00 2024-24224 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24224.pdf https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24262.html Notice - Proposed Collection; Comment Request on International Boycott Report 2024-10-21T00:00:00-07:00 2024-10-21T00:00:00-07:00 2024-24262 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24262.pdf https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24277.html Notice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures 2024-10-21T00:00:00-07:00 2024-10-21T00:00:00-07:00 2024-24277 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24277.pdf https://regulations.justia.com/regulations/fedreg/2024/10/18/2024-23972.html Proposed Rule - Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing 2024-10-18T00:00:00-07:00 2024-10-18T00:00:00-07:00 2024-23972 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-18/pdf/2024-23972.pdf https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23648.html Notice - Internal Revenue Service Advisory Council; Renewal of Charter 2024-10-16T00:00:00-07:00 2024-10-16T00:00:00-07:00 2024-23648 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-16/pdf/2024-23648.pdf https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23789.html Notice - Proposed Collection; Comment Request for Form 2587 2024-10-16T00:00:00-07:00 2024-10-16T00:00:00-07:00 2024-23789 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-16/pdf/2024-23789.pdf https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23462.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Completing Form SS-4 and SS-4 (SP) 2024-10-10T00:00:00-07:00 2024-10-10T00:00:00-07:00 2024-23462 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23462.pdf https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23439.html Notice - Proposed Collection; Comment Request on Declarations and Authorizations for Electronic Filing 2024-10-10T00:00:00-07:00 2024-10-10T00:00:00-07:00 2024-23439 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23439.pdf https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23433.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Failure of Employers To Make Comparable Health Savings Account Contributions 2024-10-10T00:00:00-07:00 2024-10-10T00:00:00-07:00 2024-23433 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23433.pdf https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23431.html Notice - Art Advisory Panel-Notice of Availability of Report of 2023 Closed Meetings 2024-10-10T00:00:00-07:00 2024-10-10T00:00:00-07:00 2024-23431 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23431.pdf https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23132.html Rule - Section 367(d) Rules for Certain Repatriations of Intangible Property 2024-10-10T00:00:00-07:00 2024-10-10T00:00:00-07:00 2024-23132 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23132.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23295.html Notice - Agency Collection Activities; Requesting Comments on Form 8892 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23295 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23295.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23394.html Notice - Agency Collection Activities; Burden Related to Information Reporting for Certain Life Insurance Contract Transactions 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23394 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23394.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23383.html Notice - Agency Collection Activities; Requesting Comments Related to Form 12311 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23383 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23383.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23313.html Notice - Open Meeting of the Taxpayer Advocacy Panel Joint Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23313 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23313.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23312.html Notice - Open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23312 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23312.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23311.html Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23311 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23311.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23310.html Notice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23310 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23310.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23309.html Notice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23309 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23309.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23308.html Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23308 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23308.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23307.html Notice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23307 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23307.pdf https://regulations.justia.com/regulations/fedreg/2024/10/09/2024-23142.html Proposed Rule - Entities Wholly Owned by Indian Tribal Governments 2024-10-09T00:00:00-07:00 2024-10-09T00:00:00-07:00 2024-23142 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-09/pdf/2024-23142.pdf https://regulations.justia.com/regulations/fedreg/2024/10/08/2024-22963.html Rule - Syndicated Conservation Easement Transactions as Listed Transactions 2024-10-08T00:00:00-07:00 2024-10-08T00:00:00-07:00 2024-22963 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-08/pdf/2024-22963.pdf https://regulations.justia.com/regulations/fedreg/2024/10/08/2024-23234.html Notice - Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service 2024-10-08T00:00:00-07:00 2024-10-08T00:00:00-07:00 2024-23234 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-08/pdf/2024-23234.pdf https://regulations.justia.com/regulations/fedreg/2024/10/08/2024-23233.html Notice - Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service 2024-10-08T00:00:00-07:00 2024-10-08T00:00:00-07:00 2024-23233 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-08/pdf/2024-23233.pdf https://regulations.justia.com/regulations/fedreg/2024/10/07/2024-23107.html Notice - Proposed Collection; Comment Request for TD 8395 2024-10-07T00:00:00-07:00 2024-10-07T00:00:00-07:00 2024-23107 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-07/pdf/2024-23107.pdf https://regulations.justia.com/regulations/fedreg/2024/10/07/2024-23102.html Notice - Proposed Collection; Comment Request for Form 461 2024-10-07T00:00:00-07:00 2024-10-07T00:00:00-07:00 2024-23102 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-07/pdf/2024-23102.pdf https://regulations.justia.com/regulations/fedreg/2024/10/04/2024-23013.html Notice - Proposed Collection; Comment Request on Distributions From an HSA, Archer MSA, or Medicare Advantage MSA 2024-10-04T00:00:00-07:00 2024-10-04T00:00:00-07:00 2024-23013 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-04/pdf/2024-23013.pdf https://regulations.justia.com/regulations/fedreg/2024/10/03/2024-22793.html Notice - Agency Collection Activities; Requesting Comments on Form 5498, IRA Contribution Information 2024-10-03T00:00:00-07:00 2024-10-03T00:00:00-07:00 2024-22793 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-03/pdf/2024-22793.pdf https://regulations.justia.com/regulations/fedreg/2024/10/03/2024-22810.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 2024-10-03T00:00:00-07:00 2024-10-03T00:00:00-07:00 2024-22810 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-03/pdf/2024-22810.pdf