<![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 Tue, 17 Dec 2024 18:10:04 -0800 Tue, 17 Dec 2024 18:10:04 -0800 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 Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction https://regulations.justia.com/regulations/fedreg/2024/12/17/2024-29654.html https://regulations.justia.com/regulations/fedreg/2024/12/17/2024-29654.html Tue, 17 Dec 2024 00:00:00 -0800 2024-29654 Rule https://www.govinfo.gov/content/pkg/FR-2024-12-17/pdf/2024-29654.pdf Notice - Electronic Tax Administration Advisory Committee; Public Meeting https://regulations.justia.com/regulations/fedreg/2024/12/13/2024-29310.html https://regulations.justia.com/regulations/fedreg/2024/12/13/2024-29310.html Fri, 13 Dec 2024 00:00:00 -0800 2024-29310 Notice https://www.govinfo.gov/content/pkg/FR-2024-12-13/pdf/2024-29310.pdf Rule - Definition of Energy Property and Rules Applicable to the Energy Credit https://regulations.justia.com/regulations/fedreg/2024/12/12/2024-28190.html https://regulations.justia.com/regulations/fedreg/2024/12/12/2024-28190.html Thu, 12 Dec 2024 00:00:00 -0800 2024-28190 Rule https://www.govinfo.gov/content/pkg/FR-2024-12-12/pdf/2024-28190.pdf Rule - Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit https://regulations.justia.com/regulations/fedreg/2024/12/11/2024-28372.html https://regulations.justia.com/regulations/fedreg/2024/12/11/2024-28372.html Wed, 11 Dec 2024 00:00:00 -0800 2024-28372 Rule https://www.govinfo.gov/content/pkg/FR-2024-12-11/pdf/2024-28372.pdf Proposed Rule - Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner https://regulations.justia.com/regulations/fedreg/2024/12/11/2024-28371.html https://regulations.justia.com/regulations/fedreg/2024/12/11/2024-28371.html Wed, 11 Dec 2024 00:00:00 -0800 2024-28371 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-11/pdf/2024-28371.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Advanced Pricing Agreements https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28578.html https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28578.html Fri, 06 Dec 2024 00:00:00 -0800 2024-28578 Notice https://www.govinfo.gov/content/pkg/FR-2024-12-06/pdf/2024-28578.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determination Letters https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28571.html https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28571.html Fri, 06 Dec 2024 00:00:00 -0800 2024-28571 Notice https://www.govinfo.gov/content/pkg/FR-2024-12-06/pdf/2024-28571.pdf Notice - Electronic Tax Administration Advisory Committee; Request for Nominations https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28721.html https://regulations.justia.com/regulations/fedreg/2024/12/06/2024-28721.html Fri, 06 Dec 2024 00:00:00 -0800 2024-28721 Notice https://www.govinfo.gov/content/pkg/FR-2024-12-06/pdf/2024-28721.pdf Proposed Rule - Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing Cancellation https://regulations.justia.com/regulations/fedreg/2024/12/05/2024-28462.html https://regulations.justia.com/regulations/fedreg/2024/12/05/2024-28462.html Thu, 05 Dec 2024 00:00:00 -0800 2024-28462 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-05/pdf/2024-28462.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Reporting on Mortgage Assistance Payments https://regulations.justia.com/regulations/fedreg/2024/12/05/2024-28481.html https://regulations.justia.com/regulations/fedreg/2024/12/05/2024-28481.html Thu, 05 Dec 2024 00:00:00 -0800 2024-28481 Notice https://www.govinfo.gov/content/pkg/FR-2024-12-05/pdf/2024-28481.pdf Proposed Rule - Corporate Alternative Minimum Tax Applicable After 2022 https://regulations.justia.com/regulations/fedreg/2024/12/04/2024-28217.html https://regulations.justia.com/regulations/fedreg/2024/12/04/2024-28217.html Wed, 04 Dec 2024 00:00:00 -0800 2024-28217 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-04/pdf/2024-28217.pdf Proposed Rule - Definition of the Term “Coverage Month” for Computing the Premium Tax Credit; Hearing Cancellation https://regulations.justia.com/regulations/fedreg/2024/12/04/2024-28358.html https://regulations.justia.com/regulations/fedreg/2024/12/04/2024-28358.html Wed, 04 Dec 2024 00:00:00 -0800 2024-28358 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-04/pdf/2024-28358.pdf Proposed Rule - Substantiation Requirements and Qualified Nonpersonal Use Vehicles https://regulations.justia.com/regulations/fedreg/2024/12/03/2024-28040.html https://regulations.justia.com/regulations/fedreg/2024/12/03/2024-28040.html Tue, 03 Dec 2024 00:00:00 -0800 2024-28040 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-03/pdf/2024-28040.pdf Rule - Recourse Partnership Liabilities and Related Party Rules https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27840.html https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27840.html Mon, 02 Dec 2024 00:00:00 -0800 2024-27840 Rule https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27840.pdf Proposed Rule - Previously Taxed Earnings and Profits and Related Basis Adjustments https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27227.html https://regulations.justia.com/regulations/fedreg/2024/12/02/2024-27227.html Mon, 02 Dec 2024 00:00:00 -0800 2024-27227 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27227.pdf Notice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Isobutyl Carbinol https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28071.html https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28071.html Fri, 29 Nov 2024 00:00:00 -0800 2024-28071 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-29/pdf/2024-28071.pdf Notice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Carbinol https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28070.html https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28070.html Fri, 29 Nov 2024 00:00:00 -0800 2024-28070 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-29/pdf/2024-28070.pdf Notice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Ketone https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28069.html https://regulations.justia.com/regulations/fedreg/2024/11/29/2024-28069.html Fri, 29 Nov 2024 00:00:00 -0800 2024-28069 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-29/pdf/2024-28069.pdf 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 https://regulations.justia.com/regulations/fedreg/2024/11/26/2024-27072.html https://regulations.justia.com/regulations/fedreg/2024/11/26/2024-27072.html Tue, 26 Nov 2024 00:00:00 -0800 2024-27072 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-26/pdf/2024-27072.pdf Rule - Advanced Manufacturing Production Credit; Correction https://regulations.justia.com/regulations/fedreg/2024/11/26/2024-27588.html https://regulations.justia.com/regulations/fedreg/2024/11/26/2024-27588.html Tue, 26 Nov 2024 00:00:00 -0800 2024-27588 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-26/pdf/2024-27588.pdf Rule - Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27427.html https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27427.html Mon, 25 Nov 2024 00:00:00 -0800 2024-27427 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-25/pdf/2024-27427.pdf Notice - Publication of the Tier 2 Tax Rates https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27487.html https://regulations.justia.com/regulations/fedreg/2024/11/25/2024-27487.html Mon, 25 Nov 2024 00:00:00 -0800 2024-27487 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-25/pdf/2024-27487.pdf Proposed Rule - Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K https://regulations.justia.com/regulations/fedreg/2024/11/20/2024-26962.html https://regulations.justia.com/regulations/fedreg/2024/11/20/2024-26962.html Wed, 20 Nov 2024 00:00:00 -0800 2024-26962 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-11-20/pdf/2024-26962.pdf Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships https://regulations.justia.com/regulations/fedreg/2024/11/20/2024-26944.html https://regulations.justia.com/regulations/fedreg/2024/11/20/2024-26944.html Wed, 20 Nov 2024 00:00:00 -0800 2024-26944 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-20/pdf/2024-26944.pdf Notice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Orphan Drug Credit https://regulations.justia.com/regulations/fedreg/2024/11/15/2024-26669.html https://regulations.justia.com/regulations/fedreg/2024/11/15/2024-26669.html Fri, 15 Nov 2024 00:00:00 -0800 2024-26669 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-15/pdf/2024-26669.pdf Proposed Rule - Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearing https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26030.html https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26030.html Fri, 08 Nov 2024 00:00:00 -0800 2024-26030 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-11-08/pdf/2024-26030.pdf 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 https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26014.html https://regulations.justia.com/regulations/fedreg/2024/11/08/2024-26014.html Fri, 08 Nov 2024 00:00:00 -0800 2024-26014 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-08/pdf/2024-26014.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2024/11/06/2024-25719.html https://regulations.justia.com/regulations/fedreg/2024/11/06/2024-25719.html Wed, 06 Nov 2024 00:00:00 -0800 2024-25719 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-06/pdf/2024-25719.pdf Rule - Modernizing Regulations on Sales of Seized Property https://regulations.justia.com/regulations/fedreg/2024/11/05/2024-25464.html https://regulations.justia.com/regulations/fedreg/2024/11/05/2024-25464.html Tue, 05 Nov 2024 00:00:00 -0800 2024-25464 Rule https://www.govinfo.gov/content/pkg/FR-2024-11-05/pdf/2024-25464.pdf Notice - Proposed Collection; Comment Request for Form 8725 and TD 8379 https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25606.html https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25606.html Mon, 04 Nov 2024 00:00:00 -0800 2024-25606 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-04/pdf/2024-25606.pdf Notice - Proposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance Yearly Disclosure Requirements https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25605.html https://regulations.justia.com/regulations/fedreg/2024/11/04/2024-25605.html Mon, 04 Nov 2024 00:00:00 -0800 2024-25605 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-04/pdf/2024-25605.pdf Notice - Proposed Collection; Requesting Comments on Form 8849 https://regulations.justia.com/regulations/fedreg/2024/11/01/2024-25443.html https://regulations.justia.com/regulations/fedreg/2024/11/01/2024-25443.html Fri, 01 Nov 2024 00:00:00 -0700 2024-25443 Notice https://www.govinfo.gov/content/pkg/FR-2024-11-01/pdf/2024-25443.pdf Notice - Recruitment Notice for the Taxpayer Advocacy Panel https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25245.html https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25245.html Thu, 31 Oct 2024 00:00:00 -0700 2024-25245 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-31/pdf/2024-25245.pdf Notice - ETAAC Notice of Public Meeting: Correction https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25270.html https://regulations.justia.com/regulations/fedreg/2024/10/31/2024-25270.html Thu, 31 Oct 2024 00:00:00 -0700 2024-25270 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-31/pdf/2024-25270.pdf Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25123.html https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25123.html Tue, 29 Oct 2024 00:00:00 -0700 2024-25123 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-29/pdf/2024-25123.pdf Notice - Agency Collection Activities; Requesting Comments on Form 709, Form 709-NA. https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25092.html https://regulations.justia.com/regulations/fedreg/2024/10/29/2024-25092.html Tue, 29 Oct 2024 00:00:00 -0700 2024-25092 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-29/pdf/2024-25092.pdf Proposed Rule - Enhancing Coverage of Preventive Services Under the Affordable Care Act https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24675.html https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24675.html Mon, 28 Oct 2024 00:00:00 -0700 2024-24675 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-28/pdf/2024-24675.pdf Rule - Advanced Manufacturing Production Credit https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24840.html https://regulations.justia.com/regulations/fedreg/2024/10/28/2024-24840.html Mon, 28 Oct 2024 00:00:00 -0700 2024-24840 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-28/pdf/2024-24840.pdf Notice - Internal Revenue Service Advisory Council Meeting https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24815.html https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24815.html Fri, 25 Oct 2024 00:00:00 -0700 2024-24815 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-25/pdf/2024-24815.pdf Proposed Rule - Energy Efficient Home Improvement Credit https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24110.html https://regulations.justia.com/regulations/fedreg/2024/10/25/2024-24110.html Fri, 25 Oct 2024 00:00:00 -0700 2024-24110 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-25/pdf/2024-24110.pdf Notice - Notice of Meeting https://regulations.justia.com/regulations/fedreg/2024/10/24/2024-24718.html https://regulations.justia.com/regulations/fedreg/2024/10/24/2024-24718.html Thu, 24 Oct 2024 00:00:00 -0700 2024-24718 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-24/pdf/2024-24718.pdf Rule - Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50 https://regulations.justia.com/regulations/fedreg/2024/10/23/2024-23857.html https://regulations.justia.com/regulations/fedreg/2024/10/23/2024-23857.html Wed, 23 Oct 2024 00:00:00 -0700 2024-23857 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-23/pdf/2024-23857.pdf Rule - Withholding on Certain Distributions Under Section 3405(a) and (b) https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24224.html https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24224.html Mon, 21 Oct 2024 00:00:00 -0700 2024-24224 Rule https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24224.pdf Notice - Proposed Collection; Comment Request on International Boycott Report https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24262.html https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24262.html Mon, 21 Oct 2024 00:00:00 -0700 2024-24262 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24262.pdf Notice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24277.html https://regulations.justia.com/regulations/fedreg/2024/10/21/2024-24277.html Mon, 21 Oct 2024 00:00:00 -0700 2024-24277 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-21/pdf/2024-24277.pdf Proposed Rule - Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing https://regulations.justia.com/regulations/fedreg/2024/10/18/2024-23972.html https://regulations.justia.com/regulations/fedreg/2024/10/18/2024-23972.html Fri, 18 Oct 2024 00:00:00 -0700 2024-23972 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-10-18/pdf/2024-23972.pdf Notice - Internal Revenue Service Advisory Council; Renewal of Charter https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23648.html https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23648.html Wed, 16 Oct 2024 00:00:00 -0700 2024-23648 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-16/pdf/2024-23648.pdf Notice - Proposed Collection; Comment Request for Form 2587 https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23789.html https://regulations.justia.com/regulations/fedreg/2024/10/16/2024-23789.html Wed, 16 Oct 2024 00:00:00 -0700 2024-23789 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-16/pdf/2024-23789.pdf 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) https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23462.html https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23462.html Thu, 10 Oct 2024 00:00:00 -0700 2024-23462 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23462.pdf Notice - Proposed Collection; Comment Request on Declarations and Authorizations for Electronic Filing https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23439.html https://regulations.justia.com/regulations/fedreg/2024/10/10/2024-23439.html Thu, 10 Oct 2024 00:00:00 -0700 2024-23439 Notice https://www.govinfo.gov/content/pkg/FR-2024-10-10/pdf/2024-23439.pdf