Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2024/03?limit=200®isters=between&min-day=1&max-day=31&mode=atom2024-05-20T08:55:59-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2024/03/29/2024-06756.htmlProposed 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 Activities2024-03-29T00:00:00-07:002024-03-29T00:00:00-07:002024-06756Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-29/pdf/2024-06756.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06440.htmlNotice - Proposed Collection; Comment Request for Forms 5498-QA and 1099-QA2024-03-27T00:00:00-07:002024-03-27T00:00:00-07:002024-06440Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-27/pdf/2024-06440.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06485.htmlRule - Requirements for Type I and Type III Supporting Organizations; Correction2024-03-27T00:00:00-07:002024-03-27T00:00:00-07:002024-06485Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-27/pdf/2024-06485.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06383.htmlNotice - Proposed Collection; Comment Request for Sales of Business Property2024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06383Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06383.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06401.htmlNotice - Proposed Collection; Comment Request for Form 8432024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06401Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06401.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06400.htmlNotice - Proposed Collection; Comment Request for Regulation Project2024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06400Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06400.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06399.htmlNotice - Proposed Collection; Comment Request for Manufacturers Excise Taxes on Sporting Goods and Firearms and Other Administrative Provisions of Special Application to Manufacturers and Retailers Excise Taxes; Reporting and Recordkeeping Requirements2024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06399Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06399.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06398.htmlNotice - Proposed Collection; Comment Request for Form 89452024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06398Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06398.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06397.htmlNotice - Proposed Collection; Comment Request for TD 83832024-03-26T00:00:00-07:002024-03-26T00:00:00-07:002024-06397Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06397.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06156.htmlProposed Rule - Charitable Remainder Annuity Trust Listed Transaction2024-03-25T00:00:00-07:002024-03-25T00:00:00-07:002024-06156Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06156.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06182.htmlNotice - Proposed Collection; Comment Request Relating to Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders2024-03-25T00:00:00-07:002024-03-25T00:00:00-07:002024-06182Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06182.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06180.htmlNotice - Proposed Collection; Comment Request Relating to Application for Determination of Employee Stock Ownership Plan (ESOP)2024-03-25T00:00:00-07:002024-03-25T00:00:00-07:002024-06180Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06180.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06136.htmlProposed Rule - Transactions Between Related Persons and Partnerships; Correction2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06136Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06136.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05968.htmlProposed Rule - Advance Notice of Third-Party Contacts2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-05968Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05968.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05744.htmlRule - De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-05744Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05744.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05639.htmlRule - De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-05639Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05639.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06079.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06079Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06079.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06078.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06078Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06078.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06077.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06077Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06077.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06076.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06076Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06076.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06075.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06075Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06075.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06074.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06074Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06074.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06057.htmlNotice - Proposed Collection; Comment Request on Information Collection for Compliance Assurance Process (CAP) Application and Associated Forms2024-03-22T00:00:00-07:002024-03-22T00:00:00-07:002024-06057Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06057.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/19/2024-05745.htmlProposed Rule - Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Hearing2024-03-19T00:00:00-07:002024-03-19T00:00:00-07:002024-05745Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-19/pdf/2024-05745.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/18/2024-05642.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Associated With Diesel Fuel and Kerosene Excise Tax; Dye Injection2024-03-18T00:00:00-07:002024-03-18T00:00:00-07:002024-05642Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-18/pdf/2024-05642.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05466.htmlNotice - Proposed Collection; Comment Request for Form 1099-C and TD 97932024-03-15T00:00:00-07:002024-03-15T00:00:00-07:002024-05466Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-15/pdf/2024-05466.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05467.htmlNotice - Proposed Collection; Comment Request for Form 89712024-03-15T00:00:00-07:002024-03-15T00:00:00-07:002024-05467Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-15/pdf/2024-05467.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/14/2024-05410.htmlNotice - Art Advisory Panel-Notice of Closed Meeting2024-03-14T00:00:00-07:002024-03-14T00:00:00-07:002024-05410Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-14/pdf/2024-05410.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05257.htmlNotice - Proposed Collection; Comment Request Relating to Carryover of Passive Activity Losses and Credits and At-Risk Losses to Bankruptcy Estates of Individuals2024-03-13T00:00:00-07:002024-03-13T00:00:00-07:002024-05257Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05257.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05335.htmlNotice - Proposed Collection; Comment Request for Form 89242024-03-13T00:00:00-07:002024-03-13T00:00:00-07:002024-05335Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05335.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05334.htmlNotice - Proposed Collection; Comment Request for Form 85822024-03-13T00:00:00-07:002024-03-13T00:00:00-07:002024-05334Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05334.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05333.htmlNotice - Proposed Collection; Comment Request for Form 1099-A2024-03-13T00:00:00-07:002024-03-13T00:00:00-07:002024-05333Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05333.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/12/2024-05208.htmlNotice - Proposed Collection; Comment Request for Electronic Filing of Form W-42024-03-12T00:00:00-07:002024-03-12T00:00:00-07:002024-05208Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-12/pdf/2024-05208.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04606.htmlProposed Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships2024-03-11T00:00:00-07:002024-03-11T00:00:00-07:002024-04606Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04606.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04605.htmlRule - Elective Payment of Advanced Manufacturing Investment Credit2024-03-11T00:00:00-07:002024-03-11T00:00:00-07:002024-04605Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04605.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04604.htmlRule - Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule2024-03-11T00:00:00-07:002024-03-11T00:00:00-07:002024-04604Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04604.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04839.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs)2024-03-07T00:00:00-08:002024-03-07T00:00:00-08:002024-04839Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04839.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04835.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Treaty-Based Return Position Disclosure2024-03-07T00:00:00-08:002024-03-07T00:00:00-08:002024-04835Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04835.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04866.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement.2024-03-07T00:00:00-08:002024-03-07T00:00:00-08:002024-04866Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04866.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04760.htmlNotice - Proposed Collection; Comment Request for Credit for Increasing Research Activities2024-03-06T00:00:00-08:002024-03-06T00:00:00-08:002024-04760Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04760.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04677.htmlNotice - Proposed Collection; Comment Request Relating to Product Liability Losses and Accumulations for Product Liability Losses2024-03-06T00:00:00-08:002024-03-06T00:00:00-08:002024-04677Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04677.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04676.htmlNotice - Proposed Collection; Comment Request for Refunds and Credits; Periods of Limitations; Financial Disability2024-03-06T00:00:00-08:002024-03-06T00:00:00-08:002024-04676Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04676.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04636.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Requirement To Use Taxpayer Identifying Numbers on Submissions Under the Section 897 and 14452024-03-05T00:00:00-08:002024-03-05T00:00:00-08:002024-04636Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04636.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04596.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 26782024-03-05T00:00:00-08:002024-03-05T00:00:00-08:002024-04596Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04596.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04585.htmlNotice - Proposed Collection; Comment Request for Form 8879-EX2024-03-05T00:00:00-08:002024-03-05T00:00:00-08:002024-04585Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04585.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04584.htmlNotice - Proposed Collection; Comment Request for Form 1098-Q2024-03-05T00:00:00-08:002024-03-05T00:00:00-08:002024-04584Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04584.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/04/2024-04304.htmlProposed Rule - Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Correction2024-03-04T00:00:00-08:002024-03-04T00:00:00-08:002024-04304Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-03-04/pdf/2024-04304.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04378.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 13818, Limited Payability Claim Against the United States for Proceeds of an Internal Revenue Refund Check2024-03-01T00:00:00-08:002024-03-01T00:00:00-08:002024-04378Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04378.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04393.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Forms 3921 and 39222024-03-01T00:00:00-08:002024-03-01T00:00:00-08:002024-04393Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04393.pdfhttps://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04314.htmlNotice - Notice of Renewal of the Art Advisory Panel of the Commissioner of Internal Revenue2024-03-01T00:00:00-08:002024-03-01T00:00:00-08:002024-04314Noticehttps://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04314.pdf