<![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 Thu, 23 May 2024 17:30:01 -0700 Thu, 23 May 2024 17:30:01 -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 Proposed Rule - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities; Correction https://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10871.html https://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10871.html Fri, 17 May 2024 00:00:00 -0700 2024-10871 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-05-17/pdf/2024-10871.pdf Proposed Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation https://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10996.html https://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10996.html Fri, 17 May 2024 00:00:00 -0700 2024-10996 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-05-17/pdf/2024-10996.pdf Rule - Preparer Tax Identification Number (PTIN) User Fee Update https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10631.html https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10631.html Wed, 15 May 2024 00:00:00 -0700 2024-10631 Rule https://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10631.pdf Proposed Rule - Interest Capitalization Requirements for Improvements to Designated Property https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10579.html https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10579.html Wed, 15 May 2024 00:00:00 -0700 2024-10579 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10579.pdf Notice - Proposed Collection; Comment Request for Form 1095-A https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10575.html https://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10575.html Wed, 15 May 2024 00:00:00 -0700 2024-10575 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10575.pdf Notice - Proposed Collection; Requesting Comments on Form 3115 https://regulations.justia.com/regulations/fedreg/2024/05/14/2024-10486.html https://regulations.justia.com/regulations/fedreg/2024/05/14/2024-10486.html Tue, 14 May 2024 00:00:00 -0700 2024-10486 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-14/pdf/2024-10486.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Joint Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10314.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10314.html Mon, 13 May 2024 00:00:00 -0700 2024-10314 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10314.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10313.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10313.html Mon, 13 May 2024 00:00:00 -0700 2024-10313 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10313.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10312.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10312.html Mon, 13 May 2024 00:00:00 -0700 2024-10312 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10312.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10311.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10311.html Mon, 13 May 2024 00:00:00 -0700 2024-10311 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10311.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10310.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10310.html Mon, 13 May 2024 00:00:00 -0700 2024-10310 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10310.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10309.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10309.html Mon, 13 May 2024 00:00:00 -0700 2024-10309 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10309.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10308.html https://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10308.html Mon, 13 May 2024 00:00:00 -0700 2024-10308 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10308.pdf Notice - ETAAC Public Meeting Announcement https://regulations.justia.com/regulations/fedreg/2024/05/09/2024-10146.html https://regulations.justia.com/regulations/fedreg/2024/05/09/2024-10146.html Thu, 09 May 2024 00:00:00 -0700 2024-10146 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-09/pdf/2024-10146.pdf Proposed Rule - Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts https://regulations.justia.com/regulations/fedreg/2024/05/08/2024-09434.html https://regulations.justia.com/regulations/fedreg/2024/05/08/2024-09434.html Wed, 08 May 2024 00:00:00 -0700 2024-09434 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-05-08/pdf/2024-09434.pdf Notice - Proposed Collection; Comment Request for Form 8976 https://regulations.justia.com/regulations/fedreg/2024/05/07/2024-09942.html https://regulations.justia.com/regulations/fedreg/2024/05/07/2024-09942.html Tue, 07 May 2024 00:00:00 -0700 2024-09942 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-07/pdf/2024-09942.pdf Rule - Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections https://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09644.html https://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09644.html Mon, 06 May 2024 00:00:00 -0700 2024-09644 Rule https://www.govinfo.gov/content/pkg/FR-2024-05-06/pdf/2024-09644.pdf Rule - Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern https://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09094.html https://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09094.html Mon, 06 May 2024 00:00:00 -0700 2024-09094 Rule https://www.govinfo.gov/content/pkg/FR-2024-05-06/pdf/2024-09094.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System https://regulations.justia.com/regulations/fedreg/2024/05/02/2024-09567.html https://regulations.justia.com/regulations/fedreg/2024/05/02/2024-09567.html Thu, 02 May 2024 00:00:00 -0700 2024-09567 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-02/pdf/2024-09567.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Joint Committee https://regulations.justia.com/regulations/fedreg/2024/05/01/2024-09464.html https://regulations.justia.com/regulations/fedreg/2024/05/01/2024-09464.html Wed, 01 May 2024 00:00:00 -0700 2024-09464 Notice https://www.govinfo.gov/content/pkg/FR-2024-05-01/pdf/2024-09464.pdf Rule - Transfer of Certain Credits https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-08926.html https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-08926.html Tue, 30 Apr 2024 00:00:00 -0700 2024-08926 Rule https://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-08926.pdf Notice - Publication of Nonconventional Source Production Credit Reference Price for Calendar Year 2023 https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09224.html https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09224.html Tue, 30 Apr 2024 00:00:00 -0700 2024-09224 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-09224.pdf Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09243.html https://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09243.html Tue, 30 Apr 2024 00:00:00 -0700 2024-09243 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-09243.pdf Notice - Agency Collection Activities; Requesting Comments on Form 1094-C, Form 1095-C, and Form 4423 https://regulations.justia.com/regulations/fedreg/2024/04/26/2024-09021.html https://regulations.justia.com/regulations/fedreg/2024/04/26/2024-09021.html Fri, 26 Apr 2024 00:00:00 -0700 2024-09021 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-26/pdf/2024-09021.pdf Rule - Guidance on the Definition of Domestically Controlled Qualified Investment Entities https://regulations.justia.com/regulations/fedreg/2024/04/25/2024-08267.html https://regulations.justia.com/regulations/fedreg/2024/04/25/2024-08267.html Thu, 25 Apr 2024 00:00:00 -0700 2024-08267 Rule https://www.govinfo.gov/content/pkg/FR-2024-04-25/pdf/2024-08267.pdf Notice - Low Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Package https://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08641.html https://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08641.html Tue, 23 Apr 2024 00:00:00 -0700 2024-08641 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-23/pdf/2024-08641.pdf Notice - Low Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Package https://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08615.html https://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08615.html Tue, 23 Apr 2024 00:00:00 -0700 2024-08615 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-23/pdf/2024-08615.pdf Notice - Internal Revenue Service Advisory Council (IRSAC); Nominations https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08510.html https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08510.html Mon, 22 Apr 2024 00:00:00 -0700 2024-08510 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08510.pdf Notice - Proposed Collection; Comment Request for Digital Asset Proceeds From Broker Transactions https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08528.html https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08528.html Mon, 22 Apr 2024 00:00:00 -0700 2024-08528 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08528.pdf Rule - Elective Payment of Advanced Manufacturing Investment Credit; Correction https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08494.html https://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08494.html Mon, 22 Apr 2024 00:00:00 -0700 2024-08494 Rule https://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08494.pdf Proposed Rule - Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing https://regulations.justia.com/regulations/fedreg/2024/04/19/2024-08419.html https://regulations.justia.com/regulations/fedreg/2024/04/19/2024-08419.html Fri, 19 Apr 2024 00:00:00 -0700 2024-08419 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-04-19/pdf/2024-08419.pdf Rule - Elective Payment of Applicable Credits https://regulations.justia.com/regulations/fedreg/2024/04/16/C1-2024-04604.html https://regulations.justia.com/regulations/fedreg/2024/04/16/C1-2024-04604.html Tue, 16 Apr 2024 00:00:00 -0700 C1-2024-04604 Rule https://www.govinfo.gov/content/pkg/FR-2024-04-16/pdf/C1-2024-04604.pdf Notice - Internal Revenue Service Advisory Council; Meeting https://regulations.justia.com/regulations/fedreg/2024/04/15/2024-07833.html https://regulations.justia.com/regulations/fedreg/2024/04/15/2024-07833.html Mon, 15 Apr 2024 00:00:00 -0700 2024-07833 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-15/pdf/2024-07833.pdf Notice - Proposed Collection; Comment Request for Itemized Statement Component of Advisee List https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07764.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07764.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07764 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07764.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07756.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07756.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07756 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07756.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07755.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07755.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07755 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07755.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07754.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07754.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07754 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07754.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07753.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07753.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07753 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07753.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07752.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07752.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07752 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07752.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07751.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07751.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07751 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07751.pdf Proposed Rule - Excise Tax on Repurchase of Corporate Stock-Procedure and Administration https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07118.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07118.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07118 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07118.pdf Proposed Rule - Excise Tax on Repurchase of Corporate Stock https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07117.html https://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07117.html Fri, 12 Apr 2024 00:00:00 -0700 2024-07117 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07117.pdf Proposed Rule - Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property https://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07644.html https://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07644.html Thu, 11 Apr 2024 00:00:00 -0700 2024-07644 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07644.pdf Proposed Rule - Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction https://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07723.html https://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07723.html Thu, 11 Apr 2024 00:00:00 -0700 2024-07723 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07723.pdf Notice - Proposed Collection; Comment Request for Revenue Procedure 2004-12 https://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07605.html https://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07605.html Wed, 10 Apr 2024 00:00:00 -0700 2024-07605 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-10/pdf/2024-07605.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07603.html https://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07603.html Wed, 10 Apr 2024 00:00:00 -0700 2024-07603 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-10/pdf/2024-07603.pdf Notice - Proposed Collection; Comment Request for Information Reporting by Passport Applicants https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07425.html https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07425.html Tue, 09 Apr 2024 00:00:00 -0700 2024-07425 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07425.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07451.html https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07451.html Tue, 09 Apr 2024 00:00:00 -0700 2024-07451 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07451.pdf Notice - Proposed Collection; Comment Request for Form 8823 https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07456.html https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07456.html Tue, 09 Apr 2024 00:00:00 -0700 2024-07456 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07456.pdf Notice - Proposed Collection; Comment Request for Special Rules and Certificate of Partner-Level Items To Reduce Withholding https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07452.html https://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07452.html Tue, 09 Apr 2024 00:00:00 -0700 2024-07452 Notice https://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07452.pdf