Internal Revenue Service October 27, 2009 – Federal Register Recent Federal Regulation Documents

Results 1 - 4 of 4

Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation

Document Number: E9-25743

Type: Proposed Rule

Date: 2009-10-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed rulemaking that amends the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit.

https://regulations.justia.com/regulations/fedreg/2009/10/27/E9-25743.html

Proposed Collection; Comment Request for Revenue Procedure 97-46 and Revenue Procedure 97-44

Document Number: E9-25741

Type: Notice

Date: 2009-10-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

The Department of the Treasury, 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, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 98-46 and Revenue Procedure 97-44, LIFO Conformity Requirement.

https://regulations.justia.com/regulations/fedreg/2009/10/27/E9-25741.html

Declaratory Judgments-Gift Tax Determinations; Correction

Document Number: E9-25739

Type: Rule

Date: 2009-10-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 (74 FR 46347) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.

https://regulations.justia.com/regulations/fedreg/2009/10/27/E9-25739.html

Declaratory Judgments-Gift Tax Determinations; Correction

Document Number: E9-25737

Type: Rule

Date: 2009-10-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.

https://regulations.justia.com/regulations/fedreg/2009/10/27/E9-25737.html