Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2024?limit=200®isters=between&min-day=1&min-month=1&max-day=31&max-month=12&mode=atom2024-05-23T22:11:04-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10871.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 Activities; Correction2024-05-17T00:00:00-07:002024-05-17T00:00:00-07:002024-10871Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-17/pdf/2024-10871.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/17/2024-10996.htmlProposed Rule - Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation2024-05-17T00:00:00-07:002024-05-17T00:00:00-07:002024-10996Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-17/pdf/2024-10996.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10631.htmlRule - Preparer Tax Identification Number (PTIN) User Fee Update2024-05-15T00:00:00-07:002024-05-15T00:00:00-07:002024-10631Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10631.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10579.htmlProposed Rule - Interest Capitalization Requirements for Improvements to Designated Property2024-05-15T00:00:00-07:002024-05-15T00:00:00-07:002024-10579Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10579.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/15/2024-10575.htmlNotice - Proposed Collection; Comment Request for Form 1095-A2024-05-15T00:00:00-07:002024-05-15T00:00:00-07:002024-10575Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-15/pdf/2024-10575.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/14/2024-10486.htmlNotice - Proposed Collection; Requesting Comments on Form 31152024-05-14T00:00:00-07:002024-05-14T00:00:00-07:002024-10486Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-14/pdf/2024-10486.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10314.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Joint Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10314Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10314.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10313.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10313Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10313.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10312.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10312Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10312.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10311.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10311Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10311.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10310.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10310Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10310.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10309.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10309Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10309.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/13/2024-10308.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee2024-05-13T00:00:00-07:002024-05-13T00:00:00-07:002024-10308Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-13/pdf/2024-10308.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/09/2024-10146.htmlNotice - ETAAC Public Meeting Announcement2024-05-09T00:00:00-07:002024-05-09T00:00:00-07:002024-10146Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-09/pdf/2024-10146.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/08/2024-09434.htmlProposed Rule - Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts2024-05-08T00:00:00-07:002024-05-08T00:00:00-07:002024-09434Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-08/pdf/2024-09434.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/07/2024-09942.htmlNotice - Proposed Collection; Comment Request for Form 89762024-05-07T00:00:00-07:002024-05-07T00:00:00-07:002024-09942Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-07/pdf/2024-09942.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09644.htmlRule - Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections2024-05-06T00:00:00-07:002024-05-06T00:00:00-07:002024-09644Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-06/pdf/2024-09644.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/06/2024-09094.htmlRule - Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern2024-05-06T00:00:00-07:002024-05-06T00:00:00-07:002024-09094Rulehttps://www.govinfo.gov/content/pkg/FR-2024-05-06/pdf/2024-09094.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/02/2024-09567.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System2024-05-02T00:00:00-07:002024-05-02T00:00:00-07:002024-09567Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-02/pdf/2024-09567.pdfhttps://regulations.justia.com/regulations/fedreg/2024/05/01/2024-09464.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Joint Committee2024-05-01T00:00:00-07:002024-05-01T00:00:00-07:002024-09464Noticehttps://www.govinfo.gov/content/pkg/FR-2024-05-01/pdf/2024-09464.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/30/2024-08926.htmlRule - Transfer of Certain Credits2024-04-30T00:00:00-07:002024-04-30T00:00:00-07:002024-08926Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-08926.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09224.htmlNotice - Publication of Nonconventional Source Production Credit Reference Price for Calendar Year 20232024-04-30T00:00:00-07:002024-04-30T00:00:00-07:002024-09224Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-09224.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/30/2024-09243.htmlNotice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate2024-04-30T00:00:00-07:002024-04-30T00:00:00-07:002024-09243Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-30/pdf/2024-09243.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/26/2024-09021.htmlNotice - Agency Collection Activities; Requesting Comments on Form 1094-C, Form 1095-C, and Form 44232024-04-26T00:00:00-07:002024-04-26T00:00:00-07:002024-09021Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-26/pdf/2024-09021.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/25/2024-08267.htmlRule - Guidance on the Definition of Domestically Controlled Qualified Investment Entities2024-04-25T00:00:00-07:002024-04-25T00:00:00-07:002024-08267Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-25/pdf/2024-08267.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08641.htmlNotice - Low Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Package2024-04-23T00:00:00-07:002024-04-23T00:00:00-07:002024-08641Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-23/pdf/2024-08641.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/23/2024-08615.htmlNotice - Low Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Package2024-04-23T00:00:00-07:002024-04-23T00:00:00-07:002024-08615Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-23/pdf/2024-08615.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08510.htmlNotice - Internal Revenue Service Advisory Council (IRSAC); Nominations2024-04-22T00:00:00-07:002024-04-22T00:00:00-07:002024-08510Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08510.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08528.htmlNotice - Proposed Collection; Comment Request for Digital Asset Proceeds From Broker Transactions2024-04-22T00:00:00-07:002024-04-22T00:00:00-07:002024-08528Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08528.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/22/2024-08494.htmlRule - Elective Payment of Advanced Manufacturing Investment Credit; Correction2024-04-22T00:00:00-07:002024-04-22T00:00:00-07:002024-08494Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08494.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/19/2024-08419.htmlProposed Rule - Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing2024-04-19T00:00:00-07:002024-04-19T00:00:00-07:002024-08419Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-19/pdf/2024-08419.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/16/C1-2024-04604.htmlRule - Elective Payment of Applicable Credits2024-04-16T00:00:00-07:002024-04-16T00:00:00-07:00C1-2024-04604Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-16/pdf/C1-2024-04604.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/15/2024-07833.htmlNotice - Internal Revenue Service Advisory Council; Meeting2024-04-15T00:00:00-07:002024-04-15T00:00:00-07:002024-07833Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-15/pdf/2024-07833.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07764.htmlNotice - Proposed Collection; Comment Request for Itemized Statement Component of Advisee List2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07764Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07764.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07756.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07756Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07756.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07755.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07755Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07755.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07754.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07754Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07754.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07753.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07753Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07753.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07752.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07752Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07752.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07751.htmlNotice - Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07751Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07751.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07118.htmlProposed Rule - Excise Tax on Repurchase of Corporate Stock-Procedure and Administration2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07118Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07118.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/12/2024-07117.htmlProposed Rule - Excise Tax on Repurchase of Corporate Stock2024-04-12T00:00:00-07:002024-04-12T00:00:00-07:002024-07117Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-12/pdf/2024-07117.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07644.htmlProposed Rule - Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property2024-04-11T00:00:00-07:002024-04-11T00:00:00-07:002024-07644Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07644.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/11/2024-07723.htmlProposed Rule - Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction2024-04-11T00:00:00-07:002024-04-11T00:00:00-07:002024-07723Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07723.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07605.htmlNotice - Proposed Collection; Comment Request for Revenue Procedure 2004-122024-04-10T00:00:00-07:002024-04-10T00:00:00-07:002024-07605Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-10/pdf/2024-07605.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/10/2024-07603.htmlNotice - Proposed Collection; Comment Request for Regulation Project2024-04-10T00:00:00-07:002024-04-10T00:00:00-07:002024-07603Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-10/pdf/2024-07603.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07425.htmlNotice - Proposed Collection; Comment Request for Information Reporting by Passport Applicants2024-04-09T00:00:00-07:002024-04-09T00:00:00-07:002024-07425Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07425.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07451.htmlNotice - Proposed Collection; Comment Request for Regulation Project2024-04-09T00:00:00-07:002024-04-09T00:00:00-07:002024-07451Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07451.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07456.htmlNotice - Proposed Collection; Comment Request for Form 88232024-04-09T00:00:00-07:002024-04-09T00:00:00-07:002024-07456Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07456.pdfhttps://regulations.justia.com/regulations/fedreg/2024/04/09/2024-07452.htmlNotice - Proposed Collection; Comment Request for Special Rules and Certificate of Partner-Level Items To Reduce Withholding2024-04-09T00:00:00-07:002024-04-09T00:00:00-07:002024-07452Noticehttps://www.govinfo.gov/content/pkg/FR-2024-04-09/pdf/2024-07452.pdf