Internal Revenue Service – Federal Register Recent Federal Regulation Documents

Results 451 - 500 of 8,174
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03728
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi- State Plan Program.
Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Notice of Hearing
Document Number: 2019-03769
Type: Proposed Rule
Date: 2019-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document announces a public hearing on proposed regulations concerning guidance related to the Foreign Tax Credit, including guidance implementing changes made by the Tax Cuts and Jobs Act.
Centralized Partnership Audit Regime
Document Number: 2018-28140
Type: Rule
Date: 2019-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018.
Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations
Document Number: 2019-03388
Type: Rule
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that amend the compliance monitoring regulations concerning the low-income housing credit under section 42 of the Internal Revenue Code (Code). These final regulations revise and clarify the requirement to conduct physical inspections and review low-income certifications and other documentation. The final regulations will affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.
Proposed Collection; Comment Request for Form 5306
Document Number: 2019-03222
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Account.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03221
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning taxable distributions received from cooperatives.
Proposed Collection: Comment Request for Form 4669
Document Number: 2019-03220
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 4669, Statement of Payments Received.
Proposed Collection; Comment Request for Form 8582-CR
Document Number: 2019-03219
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8582-CR, Passive Activity Credit Limitations.
Proposed Information Collection; Comment Request
Document Number: 2019-03216
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.
Proposed Collection; Comment Request for Revenue Ruling 2000-35
Document Number: 2019-03214
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Revenue Ruling 2000-35, Automatic Enrollment in Section 403(b) Plans.
Proposed Collection; Comment Request for TD 8656
Document Number: 2019-03213
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning final regulation TD 8656, Imposition of the Accuracy-Related Penalty.
Proposed Collection; Comment Request for Form 706-GS(T)
Document Number: 2019-03212
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Generation-Skipping Transfer Tax Return For Terminations.
Proposed Collection; Comment Request for Form 8611
Document Number: 2019-03198
Type: Notice
Date: 2019-02-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8611, Recapture of Low-Income Housing Credit.
Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
Document Number: 2019-03170
Type: Proposed Rule
Date: 2019-02-25
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document is a request for information regarding grandfathered group health plans and grandfathered group health insurance coverage. Given the limited information available regarding such coverage, the Department of the Treasury, the Department of Labor, and the Department of Health and Human Services (the Departments) are issuing this request for information to gather input from the public in order to better understand the challenges that group health plans and group health insurance issuers face in avoiding a loss of grandfathered status, and to determine whether there are opportunities for the Departments to assist such plans and issuers, consistent with the law, in preserving the grandfathered status of group health plans and group health insurance coverage in ways that would benefit employers, employee organizations, plan participants and beneficiaries, and other stakeholders.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-02728
Type: Notice
Date: 2019-02-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning change of address or responsible party.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-02727
Type: Notice
Date: 2019-02-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning allocation of estimated tax payments to beneficiaries.
Proposed Collection; Comment Request for Form 8876
Document Number: 2019-02120
Type: Notice
Date: 2019-02-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8876, Excise Tax on Structured Settlement Factoring Transactions.
Proposed Collection; Comment Request for Form 8288-B
Document Number: 2019-02119
Type: Notice
Date: 2019-02-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Proposed Collection; Comment Request for Form 4970
Document Number: 2019-02118
Type: Notice
Date: 2019-02-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4970, Tax on Accumulation Distributions of Trusts.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-01937
Type: Notice
Date: 2019-02-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning statement by person(s) receiving gambling winnings.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-01936
Type: Notice
Date: 2019-02-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning changes in corporate control and capital structure.
Qualified Business Income Deduction
Document Number: 2019-01025
Type: Rule
Date: 2019-02-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The regulations will affect individuals, partnerships, S corporations, trusts, and estates engaged in domestic trades or businesses. The regulations also contain an anti-avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases, which will affect trusts, their grantors, and beneficiaries. This document also requests additional comments on certain aspects of the deduction.
Qualified Business Income Deduction
Document Number: 2019-01023
Type: Proposed Rule
Date: 2019-02-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The proposed regulations will affect certain individuals, partnerships, S corporations, trusts, and estates. The proposed regulations provide guidance on the treatment of previously suspended losses that constitute qualified business income. The proposed regulations also provide guidance on the determination of the section 199A deduction for taxpayers that hold interests in regulated investment companies, charitable remainder trusts, and split- interest trusts.
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
Document Number: 2019-00265
Type: Rule
Date: 2019-02-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations implementing section 965 of the Internal Revenue Code (the ``Code''). Section 965 was amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document finalizes the proposed regulations published on August 9, 2018. The final regulations affect United States persons with direct or indirect ownership interests in certain foreign corporations.
Proposed Collection; Comment Request for Form 706-CE
Document Number: 2019-00881
Type: Notice
Date: 2019-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 706-CE, Certificate of Payment of Foreign Death Tax.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-00870
Type: Notice
Date: 2019-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Testimony or Production of Records in a Court or Other Proceeding.
Proposed Collection; Comment Request for Form 8905
Document Number: 2019-00867
Type: Notice
Date: 2019-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8905, Certification of Intent To Adopt a Pre-approved Plan.
Proposed Collection; Comment Request for Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
Document Number: 2019-00849
Type: Notice
Date: 2019-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning suspension of benefits under the Multiemployer Pension Reform Act of 2014 Administration of Multiemployer Plan Participant Vote.
Proposed Collection; Comment Request for Form 14411
Document Number: 2019-00848
Type: Notice
Date: 2019-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 14411, Systemic Advocacy Issue Submission form.
Proposed Collection; Comment Request for Form 8613
Document Number: 2019-00776
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies.
Proposed Collection; Comment Request for Form 8281
Document Number: 2019-00772
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8281, Information Return for Publicly Offered Original Issue Discount Instructions.
Proposed Collection; Comment Request for Form 7004
Document Number: 2019-00738
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
Proposed Collection; Comment Request for Form 8038-CP
Document Number: 2019-00731
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds.
Proposed Collection; Comment Request for Form 5316
Document Number: 2019-00728
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5316, Application for Group or Pooled Trust Ruling.
Proposed Collection; Comment Request for Information Collection
Document Number: 2019-00727
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8903, Domestic Production Activities Deduction.
Investing in Qualified Opportunity Funds; Hearing
Document Number: 2019-00704
Type: Proposed Rule
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document announces a public hearing on proposed regulations concerning investing in qualified opportunity funds (QOF).
Proposed Collection; Comment Request for Sch. F (Form 1040)
Document Number: 2019-00683
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Profit or Loss From Farming.
Proposed Collection; Comment Request for Form 15058
Document Number: 2019-00663
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 15058, Application for Security Summit Membership.
Proposed Collection; Comment Request for Form 4506-A
Document Number: 2019-00635
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.
Proposed Collection; Comment Request for Form 4136
Document Number: 2019-00634
Type: Notice
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Credit for Federal Tax Paid on Fuels.
Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Hearing
Document Number: 2019-00619
Type: Proposed Rule
Date: 2019-02-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations relating to section 951A of the Internal Revenue Code, and added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017.
Public Approval of Tax-Exempt Private Activity Bonds
Document Number: 2018-28371
Type: Rule
Date: 2018-12-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the public approval requirement applicable to tax-exempt private activity bonds issued by State and local governments. The final regulations update and replace existing regulations to address statutory changes, streamline the public approval process, and reduce administrative burdens. The final regulations affect State and local governments that issue tax-exempt private activity bonds.
Reissuance of State or Local Bonds
Document Number: 2018-28370
Type: Proposed Rule
Date: 2018-12-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject. The proposed regulations affect State and local governments that issue tax-exempt bonds.
Investing in Qualified Opportunity Funds; Correction
Document Number: 2018-28207
Type: Proposed Rule
Date: 2018-12-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to notice of proposed rulemaking and notice of public hearing (REG-115420-18) that was published in the Federal Register on Monday, October 29, 2018. The proposed regulations are providing guidance under new section 1400Z-2 of the Internal Revenue Code relating to gains that may be deferred as a result of a taxpayer's investment in a qualified opportunity fund.
Rules Regarding Certain Hybrid Arrangements
Document Number: 2018-27714
Type: Proposed Rule
Date: 2018-12-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations implementing sections 245A(e) and 267A of the Internal Revenue Code (``Code'') regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities. Sections 245A(e) and 267A were added to the Code by the Tax Cuts and Jobs Act, Public Law 115-97 (2017) (the ``Act''), which was enacted on December 22, 2017. This document also contains proposed regulations under sections 1503(d) and 7701 to prevent the same deduction from being claimed under the tax laws of both the United States and a foreign country. Further, this document contains proposed regulations under sections 6038, 6038A, and 6038C to facilitate administration of certain rules in the proposed regulations. The proposed regulations affect taxpayers that would otherwise claim a deduction related to such amounts and certain shareholders of foreign corporations that pay or receive hybrid dividends.
Limitation on Deduction for Business Interest Expense
Document Number: 2018-26257
Type: Proposed Rule
Date: 2018-12-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of proposed rulemaking provides rules regarding the limitation on the deduction for business interest expense after the enactment of recent tax legislation. Specifically, these regulations provide general rules and definitions. The regulations also provide rules for calculating the limitation in consolidated group, partnership, and international contexts. The regulations affect taxpayers that have deductible business interest expense, other than certain small businesses, electing real property trades or businesses, electing farming businesses, and certain utility businesses. This document also withdraws a notice of proposed rulemaking relating to the disallowance of a deduction for certain interest paid or accrued by a corporation. This document also provides notice of a public hearing on the proposed regulations.
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
Document Number: 2018-28167
Type: Proposed Rule
Date: 2018-12-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations implementing section 864(c)(8) of the Internal Revenue Code. The proposed regulations affect certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The proposed regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Schedule E (F 1040)
Document Number: 2018-27598
Type: Notice
Date: 2018-12-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Schedule E (Form 1040), Supplemental Income and Loss.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 14145
Document Number: 2018-27597
Type: Notice
Date: 2018-12-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 14145, IRS Applicant Contact Card.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8038-T
Document Number: 2018-27596
Type: Notice
Date: 2018-12-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.