Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Tracker https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service?limit=200&mode=atom 2025-03-13T16:05:36-07:00 Justia Inc https://www.justia.com/ Justia Regulations Tracker https://regulations.justia.com/images/justiafedregulations.gif Copyright 2011 Justia Inc https://regulations.justia.com/regulations/fedreg/2025/03/13/2025-03970.html Notice - Agency Collection Activities; Requesting Comments Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs 2025-03-13T00:00:00-07:00 2025-03-13T00:00:00-07:00 2025-03970 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-13/pdf/2025-03970.pdf https://regulations.justia.com/regulations/fedreg/2025/03/12/2025-03890.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Taxation of Gain or Loss From Certain Nonfunctional Currency Transactions 2025-03-12T00:00:00-07:00 2025-03-12T00:00:00-07:00 2025-03890 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-12/pdf/2025-03890.pdf https://regulations.justia.com/regulations/fedreg/2025/03/10/2025-03730.html Notice - Agency Collection Activities; Comment Request for Gaming Industry Tip Rate Compliance Agreement (GITCA) 2025-03-10T00:00:00-07:00 2025-03-10T00:00:00-07:00 2025-03730 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-10/pdf/2025-03730.pdf https://regulations.justia.com/regulations/fedreg/2025/03/06/2025-03575.html Notice - Agency Collection Activities; Requesting Comments for Safe Harbor for Valuation and Mark to Market Accounting Method for Dealers Under Section 475 2025-03-06T00:00:00-08:00 2025-03-06T00:00:00-08:00 2025-03575 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-06/pdf/2025-03575.pdf https://regulations.justia.com/regulations/fedreg/2025/03/05/2025-03499.html Notice - Agency Collection Activities; Comment Request for Treasury Decision (TD) 9207 2025-03-05T00:00:00-08:00 2025-03-05T00:00:00-08:00 2025-03499 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-05/pdf/2025-03499.pdf https://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03487.html Notice - Agency Collection Activities; Requesting Comments on Section 6708, Failure To Maintain List of Advisees With Respect to Reportable Transactions 2025-03-04T00:00:00-08:00 2025-03-04T00:00:00-08:00 2025-03487 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03487.pdf https://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03479.html Notice - Proposed Collection; Comment Request for the Coverdell ESA Contribution Information 2025-03-04T00:00:00-08:00 2025-03-04T00:00:00-08:00 2025-03479 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03479.pdf https://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03478.html Notice - Proposed Collection; Comment Request for Regulation Project 2025-03-04T00:00:00-08:00 2025-03-04T00:00:00-08:00 2025-03478 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03478.pdf https://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03477.html Notice - Agency Collection Activities; Comment Request for Guidance Necessary To Facilitate Business Election Filing 2025-03-04T00:00:00-08:00 2025-03-04T00:00:00-08:00 2025-03477 Notice https://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03477.pdf https://regulations.justia.com/regulations/fedreg/2025/02/26/2025-03082.html Notice - Proposed Collection; Requesting Comments on Form 8850 2025-02-26T00:00:00-08:00 2025-02-26T00:00:00-08:00 2025-03082 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-26/pdf/2025-03082.pdf https://regulations.justia.com/regulations/fedreg/2025/02/19/2025-02745.html Notice - Agency Information Collection Activities: Requesting Comments on Form W-2G 2025-02-19T00:00:00-08:00 2025-02-19T00:00:00-08:00 2025-02745 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-19/pdf/2025-02745.pdf https://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02673.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 13768 2025-02-18T00:00:00-08:00 2025-02-18T00:00:00-08:00 2025-02673 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02673.pdf https://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02672.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 712 2025-02-18T00:00:00-08:00 2025-02-18T00:00:00-08:00 2025-02672 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02672.pdf https://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02671.html Notice - Proposed Collection: Comment Request for Information Returns Application for Transmitter Control Code 2025-02-18T00:00:00-08:00 2025-02-18T00:00:00-08:00 2025-02671 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02671.pdf https://regulations.justia.com/regulations/fedreg/2025/02/14/2025-02606.html Proposed Rule - Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation 2025-02-14T00:00:00-08:00 2025-02-14T00:00:00-08:00 2025-02606 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-02-14/pdf/2025-02606.pdf https://regulations.justia.com/regulations/fedreg/2025/02/05/2025-02251.html Proposed Rule - Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation 2025-02-05T00:00:00-08:00 2025-02-05T00:00:00-08:00 2025-02251 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-02-05/pdf/2025-02251.pdf https://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02076.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Completing Form 7203 2025-02-03T00:00:00-08:00 2025-02-03T00:00:00-08:00 2025-02076 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02076.pdf https://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02075.html Notice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate 2025-02-03T00:00:00-08:00 2025-02-03T00:00:00-08:00 2025-02075 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02075.pdf https://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02074.html Notice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8882 2025-02-03T00:00:00-08:00 2025-02-03T00:00:00-08:00 2025-02074 Notice https://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02074.pdf https://regulations.justia.com/regulations/fedreg/2025/01/28/2025-01823.html Notice - Agency Collection Activities; Requesting Comments on Form 8906 2025-01-28T00:00:00-08:00 2025-01-28T00:00:00-08:00 2025-01823 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-28/pdf/2025-01823.pdf https://regulations.justia.com/regulations/fedreg/2025/01/24/2025-01659.html Notice - Proposed Collection; Comment Request for Regulation Project 2025-01-24T00:00:00-08:00 2025-01-24T00:00:00-08:00 2025-01659 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-24/pdf/2025-01659.pdf https://regulations.justia.com/regulations/fedreg/2025/01/24/2025-01673.html Notice - Agency Collection Activities; Requesting Comments on Form W-8CE 2025-01-24T00:00:00-08:00 2025-01-24T00:00:00-08:00 2025-01673 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-24/pdf/2025-01673.pdf https://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01570.html Notice - Agency Collection Activities; Requesting Comments on Burden Related to Interest Rates and Appropriate Foreign Loss Payment Patterns of Certain Controlled Corporations 2025-01-23T00:00:00-08:00 2025-01-23T00:00:00-08:00 2025-01570 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01570.pdf https://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01569.html Notice - Agency Collection Activities; Requesting Comments on Regulation Project TD 8513 2025-01-23T00:00:00-08:00 2025-01-23T00:00:00-08:00 2025-01569 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01569.pdf https://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01574.html Notice - Proposed Collection; Comment Request for Regulation Project 2025-01-23T00:00:00-08:00 2025-01-23T00:00:00-08:00 2025-01574 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01574.pdf https://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01573.html Notice - Proposed Collection; Comment Request for the Burden Related to Limitations on Passive Activity Losses and Credits 2025-01-23T00:00:00-08:00 2025-01-23T00:00:00-08:00 2025-01573 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01573.pdf https://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01572.html Notice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter 2025-01-23T00:00:00-08:00 2025-01-23T00:00:00-08:00 2025-01572 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01572.pdf https://regulations.justia.com/regulations/fedreg/2025/01/22/2025-01390.html Notice - Agency Collection Activities; Requesting Comments for Revenue Procedure 99-50 2025-01-22T00:00:00-08:00 2025-01-22T00:00:00-08:00 2025-01390 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-22/pdf/2025-01390.pdf https://regulations.justia.com/regulations/fedreg/2025/01/22/2025-01403.html Notice - Agency Collection Activities; Requesting Comments on Form 9779, Form 9783, and Form 14781 2025-01-22T00:00:00-08:00 2025-01-22T00:00:00-08:00 2025-01403 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-22/pdf/2025-01403.pdf https://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01373.html Notice - Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Carbonate 2025-01-21T00:00:00-08:00 2025-01-21T00:00:00-08:00 2025-01373 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01373.pdf https://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01372.html Notice - Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Bicarbonate 2025-01-21T00:00:00-08:00 2025-01-21T00:00:00-08:00 2025-01372 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01372.pdf https://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01371.html Notice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Sodium Chlorite 2025-01-21T00:00:00-08:00 2025-01-21T00:00:00-08:00 2025-01371 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01371.pdf https://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01370.html Notice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Cyanuric Acid 2025-01-21T00:00:00-08:00 2025-01-21T00:00:00-08:00 2025-01370 Notice https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01370.pdf https://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00321.html Proposed Rule - Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations 2025-01-16T00:00:00-08:00 2025-01-16T00:00:00-08:00 2025-00321 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00321.pdf https://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00312.html Proposed Rule - Multi-Year Reporting Requirements for Corporate Separations and Related Transactions 2025-01-16T00:00:00-08:00 2025-01-16T00:00:00-08:00 2025-00312 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00312.pdf https://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00728.html Proposed Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) 2025-01-16T00:00:00-08:00 2025-01-16T00:00:00-08:00 2025-00728 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00728.pdf https://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00774.html Proposed Rule - Enhancing Coverage of Preventive Services Under the Affordable Care Act 2025-01-15T00:00:00-08:00 2025-01-15T00:00:00-08:00 2025-00774 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00774.pdf https://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00196.html Rule - Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit 2025-01-15T00:00:00-08:00 2025-01-15T00:00:00-08:00 2025-00196 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00196.pdf https://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00426.html Rule - Resolution of Federal Tax Controversies by the Independent Office of Appeals 2025-01-15T00:00:00-08:00 2025-01-15T00:00:00-08:00 2025-00426 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00426.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00186.html Proposed Rule - Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00186 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00186.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2024-31373.html Proposed Rule - Source of Income From Cloud Transactions 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2024-31373 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31373.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2024-31372.html Rule - Classification of Digital Content Transactions and Cloud Transactions 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2024-31372 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31372.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00393.html Rule - Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00393 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00393.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00324.html Rule - Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00324 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00324.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00318.html Rule - Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00318 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00318.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00284.html Rule - Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00284 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00284.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00256.html Proposed Rule - Section 45W Credit for Qualified Commercial Clean Vehicles 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00256 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00256.pdf https://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00501.html Proposed Rule - Automatic Enrollment Requirements Under Section 414A 2025-01-14T00:00:00-08:00 2025-01-14T00:00:00-08:00 2025-00501 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00501.pdf https://regulations.justia.com/regulations/fedreg/2025/01/13/2025-00350.html Proposed Rule - Catch-Up Contributions 2025-01-13T00:00:00-08:00 2025-01-13T00:00:00-08:00 2025-00350 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00350.pdf https://regulations.justia.com/regulations/fedreg/2025/01/13/2025-00331.html Rule - Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program 2025-01-13T00:00:00-08:00 2025-01-13T00:00:00-08:00 2025-00331 Rule https://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00331.pdf