<![CDATA[Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker]]> https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2024/03?registers=between&min-day=1&max-day=31 Mon, 20 May 2024 10:22:59 -0700 Mon, 20 May 2024 10:22:59 -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/internal-revenue-service/2024/03?registers=between&min-day=1&max-day=31 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 https://regulations.justia.com/regulations/fedreg/2024/03/29/2024-06756.html https://regulations.justia.com/regulations/fedreg/2024/03/29/2024-06756.html Fri, 29 Mar 2024 00:00:00 -0700 2024-06756 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-29/pdf/2024-06756.pdf Notice - Proposed Collection; Comment Request for Forms 5498-QA and 1099-QA https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06440.html https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06440.html Wed, 27 Mar 2024 00:00:00 -0700 2024-06440 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-27/pdf/2024-06440.pdf Rule - Requirements for Type I and Type III Supporting Organizations; Correction https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06485.html https://regulations.justia.com/regulations/fedreg/2024/03/27/2024-06485.html Wed, 27 Mar 2024 00:00:00 -0700 2024-06485 Rule https://www.govinfo.gov/content/pkg/FR-2024-03-27/pdf/2024-06485.pdf Notice - Proposed Collection; Comment Request for Sales of Business Property https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06383.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06383.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06383 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06383.pdf Notice - Proposed Collection; Comment Request for Form 843 https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06401.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06401.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06401 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06401.pdf Notice - Proposed Collection; Comment Request for Regulation Project https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06400.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06400.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06400 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06400.pdf Notice - 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 Requirements https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06399.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06399.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06399 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06399.pdf Notice - Proposed Collection; Comment Request for Form 8945 https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06398.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06398.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06398 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06398.pdf Notice - Proposed Collection; Comment Request for TD 8383 https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06397.html https://regulations.justia.com/regulations/fedreg/2024/03/26/2024-06397.html Tue, 26 Mar 2024 00:00:00 -0700 2024-06397 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-26/pdf/2024-06397.pdf Proposed Rule - Charitable Remainder Annuity Trust Listed Transaction https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06156.html https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06156.html Mon, 25 Mar 2024 00:00:00 -0700 2024-06156 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06156.pdf Notice - 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 Shareholders https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06182.html https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06182.html Mon, 25 Mar 2024 00:00:00 -0700 2024-06182 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06182.pdf Notice - Proposed Collection; Comment Request Relating to Application for Determination of Employee Stock Ownership Plan (ESOP) https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06180.html https://regulations.justia.com/regulations/fedreg/2024/03/25/2024-06180.html Mon, 25 Mar 2024 00:00:00 -0700 2024-06180 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-25/pdf/2024-06180.pdf Proposed Rule - Transactions Between Related Persons and Partnerships; Correction https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06136.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06136.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06136 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06136.pdf Proposed Rule - Advance Notice of Third-Party Contacts https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05968.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05968.html Fri, 22 Mar 2024 00:00:00 -0700 2024-05968 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05968.pdf Rule - De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05744.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05744.html Fri, 22 Mar 2024 00:00:00 -0700 2024-05744 Rule https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05744.pdf Rule - De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05639.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-05639.html Fri, 22 Mar 2024 00:00:00 -0700 2024-05639 Rule https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05639.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06079.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06079.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06079 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06079.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06078.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06078.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06078 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06078.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06077.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06077.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06077 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06077.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06076.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06076.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06076 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06076.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06075.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06075.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06075 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06075.pdf Notice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06074.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06074.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06074 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06074.pdf Notice - Proposed Collection; Comment Request on Information Collection for Compliance Assurance Process (CAP) Application and Associated Forms https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06057.html https://regulations.justia.com/regulations/fedreg/2024/03/22/2024-06057.html Fri, 22 Mar 2024 00:00:00 -0700 2024-06057 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-06057.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; Hearing https://regulations.justia.com/regulations/fedreg/2024/03/19/2024-05745.html https://regulations.justia.com/regulations/fedreg/2024/03/19/2024-05745.html Tue, 19 Mar 2024 00:00:00 -0700 2024-05745 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-19/pdf/2024-05745.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Associated With Diesel Fuel and Kerosene Excise Tax; Dye Injection https://regulations.justia.com/regulations/fedreg/2024/03/18/2024-05642.html https://regulations.justia.com/regulations/fedreg/2024/03/18/2024-05642.html Mon, 18 Mar 2024 00:00:00 -0700 2024-05642 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-18/pdf/2024-05642.pdf Notice - Proposed Collection; Comment Request for Form 1099-C and TD 9793 https://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05466.html https://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05466.html Fri, 15 Mar 2024 00:00:00 -0700 2024-05466 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-15/pdf/2024-05466.pdf Notice - Proposed Collection; Comment Request for Form 8971 https://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05467.html https://regulations.justia.com/regulations/fedreg/2024/03/15/2024-05467.html Fri, 15 Mar 2024 00:00:00 -0700 2024-05467 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-15/pdf/2024-05467.pdf Notice - Art Advisory Panel-Notice of Closed Meeting https://regulations.justia.com/regulations/fedreg/2024/03/14/2024-05410.html https://regulations.justia.com/regulations/fedreg/2024/03/14/2024-05410.html Thu, 14 Mar 2024 00:00:00 -0700 2024-05410 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-14/pdf/2024-05410.pdf Notice - Proposed Collection; Comment Request Relating to Carryover of Passive Activity Losses and Credits and At-Risk Losses to Bankruptcy Estates of Individuals https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05257.html https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05257.html Wed, 13 Mar 2024 00:00:00 -0700 2024-05257 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05257.pdf Notice - Proposed Collection; Comment Request for Form 8924 https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05335.html https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05335.html Wed, 13 Mar 2024 00:00:00 -0700 2024-05335 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05335.pdf Notice - Proposed Collection; Comment Request for Form 8582 https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05334.html https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05334.html Wed, 13 Mar 2024 00:00:00 -0700 2024-05334 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05334.pdf Notice - Proposed Collection; Comment Request for Form 1099-A https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05333.html https://regulations.justia.com/regulations/fedreg/2024/03/13/2024-05333.html Wed, 13 Mar 2024 00:00:00 -0700 2024-05333 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-13/pdf/2024-05333.pdf Notice - Proposed Collection; Comment Request for Electronic Filing of Form W-4 https://regulations.justia.com/regulations/fedreg/2024/03/12/2024-05208.html https://regulations.justia.com/regulations/fedreg/2024/03/12/2024-05208.html Tue, 12 Mar 2024 00:00:00 -0700 2024-05208 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-12/pdf/2024-05208.pdf Proposed 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/2024/03/11/2024-04606.html https://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04606.html Mon, 11 Mar 2024 00:00:00 -0700 2024-04606 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04606.pdf Rule - Elective Payment of Advanced Manufacturing Investment Credit https://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04605.html https://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04605.html Mon, 11 Mar 2024 00:00:00 -0700 2024-04605 Rule https://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04605.pdf Rule - 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 Rule https://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04604.html https://regulations.justia.com/regulations/fedreg/2024/03/11/2024-04604.html Mon, 11 Mar 2024 00:00:00 -0700 2024-04604 Rule https://www.govinfo.gov/content/pkg/FR-2024-03-11/pdf/2024-04604.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs) https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04839.html https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04839.html Thu, 07 Mar 2024 00:00:00 -0800 2024-04839 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04839.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Treaty-Based Return Position Disclosure https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04835.html https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04835.html Thu, 07 Mar 2024 00:00:00 -0800 2024-04835 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04835.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement. https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04866.html https://regulations.justia.com/regulations/fedreg/2024/03/07/2024-04866.html Thu, 07 Mar 2024 00:00:00 -0800 2024-04866 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-07/pdf/2024-04866.pdf Notice - Proposed Collection; Comment Request for Credit for Increasing Research Activities https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04760.html https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04760.html Wed, 06 Mar 2024 00:00:00 -0800 2024-04760 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04760.pdf Notice - Proposed Collection; Comment Request Relating to Product Liability Losses and Accumulations for Product Liability Losses https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04677.html https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04677.html Wed, 06 Mar 2024 00:00:00 -0800 2024-04677 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04677.pdf Notice - Proposed Collection; Comment Request for Refunds and Credits; Periods of Limitations; Financial Disability https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04676.html https://regulations.justia.com/regulations/fedreg/2024/03/06/2024-04676.html Wed, 06 Mar 2024 00:00:00 -0800 2024-04676 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-06/pdf/2024-04676.pdf Notice - 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 1445 https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04636.html https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04636.html Tue, 05 Mar 2024 00:00:00 -0800 2024-04636 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04636.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 2678 https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04596.html https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04596.html Tue, 05 Mar 2024 00:00:00 -0800 2024-04596 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04596.pdf Notice - Proposed Collection; Comment Request for Form 8879-EX https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04585.html https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04585.html Tue, 05 Mar 2024 00:00:00 -0800 2024-04585 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04585.pdf Notice - Proposed Collection; Comment Request for Form 1098-Q https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04584.html https://regulations.justia.com/regulations/fedreg/2024/03/05/2024-04584.html Tue, 05 Mar 2024 00:00:00 -0800 2024-04584 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-05/pdf/2024-04584.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; Correction https://regulations.justia.com/regulations/fedreg/2024/03/04/2024-04304.html https://regulations.justia.com/regulations/fedreg/2024/03/04/2024-04304.html Mon, 04 Mar 2024 00:00:00 -0800 2024-04304 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2024-03-04/pdf/2024-04304.pdf Notice - 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 Check https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04378.html https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04378.html Fri, 01 Mar 2024 00:00:00 -0800 2024-04378 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04378.pdf Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Forms 3921 and 3922 https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04393.html https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04393.html Fri, 01 Mar 2024 00:00:00 -0800 2024-04393 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04393.pdf Notice - Notice of Renewal of the Art Advisory Panel of the Commissioner of Internal Revenue https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04314.html https://regulations.justia.com/regulations/fedreg/2024/03/01/2024-04314.html Fri, 01 Mar 2024 00:00:00 -0800 2024-04314 Notice https://www.govinfo.gov/content/pkg/FR-2024-03-01/pdf/2024-04314.pdf