Federal Register Recent Federal Regulation Documents - Justia Regulation Tracker - Justia Regulations Trackerhttps://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service?limit=200&mode=atom2025-03-13T18:53:23-07:00Justia Inchttps://www.justia.com/Justia Regulations Trackerhttps://regulations.justia.com/images/justiafedregulations.gifCopyright 2011 Justia Inchttps://regulations.justia.com/regulations/fedreg/2025/03/13/2025-03970.htmlNotice - Agency Collection Activities; Requesting Comments Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs2025-03-13T00:00:00-07:002025-03-13T00:00:00-07:002025-03970Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-13/pdf/2025-03970.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/12/2025-03890.htmlNotice - 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 Transactions2025-03-12T00:00:00-07:002025-03-12T00:00:00-07:002025-03890Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-12/pdf/2025-03890.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/10/2025-03730.htmlNotice - Agency Collection Activities; Comment Request for Gaming Industry Tip Rate Compliance Agreement (GITCA)2025-03-10T00:00:00-07:002025-03-10T00:00:00-07:002025-03730Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-10/pdf/2025-03730.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/06/2025-03575.htmlNotice - Agency Collection Activities; Requesting Comments for Safe Harbor for Valuation and Mark to Market Accounting Method for Dealers Under Section 4752025-03-06T00:00:00-08:002025-03-06T00:00:00-08:002025-03575Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-06/pdf/2025-03575.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/05/2025-03499.htmlNotice - Agency Collection Activities; Comment Request for Treasury Decision (TD) 92072025-03-05T00:00:00-08:002025-03-05T00:00:00-08:002025-03499Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-05/pdf/2025-03499.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03487.htmlNotice - Agency Collection Activities; Requesting Comments on Section 6708, Failure To Maintain List of Advisees With Respect to Reportable Transactions2025-03-04T00:00:00-08:002025-03-04T00:00:00-08:002025-03487Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03487.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03479.htmlNotice - Proposed Collection; Comment Request for the Coverdell ESA Contribution Information2025-03-04T00:00:00-08:002025-03-04T00:00:00-08:002025-03479Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03479.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03478.htmlNotice - Proposed Collection; Comment Request for Regulation Project2025-03-04T00:00:00-08:002025-03-04T00:00:00-08:002025-03478Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03478.pdfhttps://regulations.justia.com/regulations/fedreg/2025/03/04/2025-03477.htmlNotice - Agency Collection Activities; Comment Request for Guidance Necessary To Facilitate Business Election Filing2025-03-04T00:00:00-08:002025-03-04T00:00:00-08:002025-03477Noticehttps://www.govinfo.gov/content/pkg/FR-2025-03-04/pdf/2025-03477.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/26/2025-03082.htmlNotice - Proposed Collection; Requesting Comments on Form 88502025-02-26T00:00:00-08:002025-02-26T00:00:00-08:002025-03082Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-26/pdf/2025-03082.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/19/2025-02745.htmlNotice - Agency Information Collection Activities: Requesting Comments on Form W-2G2025-02-19T00:00:00-08:002025-02-19T00:00:00-08:002025-02745Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-19/pdf/2025-02745.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02673.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 137682025-02-18T00:00:00-08:002025-02-18T00:00:00-08:002025-02673Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02673.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02672.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 7122025-02-18T00:00:00-08:002025-02-18T00:00:00-08:002025-02672Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02672.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/18/2025-02671.htmlNotice - Proposed Collection: Comment Request for Information Returns Application for Transmitter Control Code2025-02-18T00:00:00-08:002025-02-18T00:00:00-08:002025-02671Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-18/pdf/2025-02671.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/14/2025-02606.htmlProposed Rule - Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation2025-02-14T00:00:00-08:002025-02-14T00:00:00-08:002025-02606Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-02-14/pdf/2025-02606.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/05/2025-02251.htmlProposed Rule - Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation2025-02-05T00:00:00-08:002025-02-05T00:00:00-08:002025-02251Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-02-05/pdf/2025-02251.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02076.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Completing Form 72032025-02-03T00:00:00-08:002025-02-03T00:00:00-08:002025-02076Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02076.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02075.htmlNotice - Quarterly Publication of Individuals, Who Have Chosen To Expatriate2025-02-03T00:00:00-08:002025-02-03T00:00:00-08:002025-02075Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02075.pdfhttps://regulations.justia.com/regulations/fedreg/2025/02/03/2025-02074.htmlNotice - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 88822025-02-03T00:00:00-08:002025-02-03T00:00:00-08:002025-02074Noticehttps://www.govinfo.gov/content/pkg/FR-2025-02-03/pdf/2025-02074.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/28/2025-01823.htmlNotice - Agency Collection Activities; Requesting Comments on Form 89062025-01-28T00:00:00-08:002025-01-28T00:00:00-08:002025-01823Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-28/pdf/2025-01823.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/24/2025-01659.htmlNotice - Proposed Collection; Comment Request for Regulation Project2025-01-24T00:00:00-08:002025-01-24T00:00:00-08:002025-01659Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-24/pdf/2025-01659.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/24/2025-01673.htmlNotice - Agency Collection Activities; Requesting Comments on Form W-8CE2025-01-24T00:00:00-08:002025-01-24T00:00:00-08:002025-01673Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-24/pdf/2025-01673.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01570.htmlNotice - Agency Collection Activities; Requesting Comments on Burden Related to Interest Rates and Appropriate Foreign Loss Payment Patterns of Certain Controlled Corporations2025-01-23T00:00:00-08:002025-01-23T00:00:00-08:002025-01570Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01570.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01569.htmlNotice - Agency Collection Activities; Requesting Comments on Regulation Project TD 85132025-01-23T00:00:00-08:002025-01-23T00:00:00-08:002025-01569Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01569.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01574.htmlNotice - Proposed Collection; Comment Request for Regulation Project2025-01-23T00:00:00-08:002025-01-23T00:00:00-08:002025-01574Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01574.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01573.htmlNotice - Proposed Collection; Comment Request for the Burden Related to Limitations on Passive Activity Losses and Credits2025-01-23T00:00:00-08:002025-01-23T00:00:00-08:002025-01573Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01573.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/23/2025-01572.htmlNotice - Proposed Collection; Comment Request for Information Collection Tools Relating to the Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter2025-01-23T00:00:00-08:002025-01-23T00:00:00-08:002025-01572Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-23/pdf/2025-01572.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/22/2025-01390.htmlNotice - Agency Collection Activities; Requesting Comments for Revenue Procedure 99-502025-01-22T00:00:00-08:002025-01-22T00:00:00-08:002025-01390Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-22/pdf/2025-01390.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/22/2025-01403.htmlNotice - Agency Collection Activities; Requesting Comments on Form 9779, Form 9783, and Form 147812025-01-22T00:00:00-08:002025-01-22T00:00:00-08:002025-01403Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-22/pdf/2025-01403.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01373.htmlNotice - Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Carbonate2025-01-21T00:00:00-08:002025-01-21T00:00:00-08:002025-01373Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01373.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01372.htmlNotice - Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Bicarbonate2025-01-21T00:00:00-08:002025-01-21T00:00:00-08:002025-01372Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01372.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01371.htmlNotice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Sodium Chlorite2025-01-21T00:00:00-08:002025-01-21T00:00:00-08:002025-01371Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01371.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/21/2025-01370.htmlNotice - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Cyanuric Acid2025-01-21T00:00:00-08:002025-01-21T00:00:00-08:002025-01370Noticehttps://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2025-01370.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00321.htmlProposed Rule - Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations2025-01-16T00:00:00-08:002025-01-16T00:00:00-08:002025-00321Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00321.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00312.htmlProposed Rule - Multi-Year Reporting Requirements for Corporate Separations and Related Transactions2025-01-16T00:00:00-08:002025-01-16T00:00:00-08:002025-00312Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00312.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/16/2025-00728.htmlProposed Rule - Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)2025-01-16T00:00:00-08:002025-01-16T00:00:00-08:002025-00728Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-16/pdf/2025-00728.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00774.htmlProposed Rule - Enhancing Coverage of Preventive Services Under the Affordable Care Act2025-01-15T00:00:00-08:002025-01-15T00:00:00-08:002025-00774Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00774.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00196.htmlRule - Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit2025-01-15T00:00:00-08:002025-01-15T00:00:00-08:002025-00196Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00196.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/15/2025-00426.htmlRule - Resolution of Federal Tax Controversies by the Independent Office of Appeals2025-01-15T00:00:00-08:002025-01-15T00:00:00-08:002025-00426Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00426.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00186.htmlProposed Rule - Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00186Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00186.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2024-31373.htmlProposed Rule - Source of Income From Cloud Transactions2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002024-31373Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31373.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2024-31372.htmlRule - Classification of Digital Content Transactions and Cloud Transactions2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002024-31372Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2024-31372.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00393.htmlRule - Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00393Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00393.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00324.htmlRule - Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00324Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00324.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00318.htmlRule - Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00318Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00318.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00284.htmlRule - Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00284Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00284.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00256.htmlProposed Rule - Section 45W Credit for Qualified Commercial Clean Vehicles2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00256Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00256.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/14/2025-00501.htmlProposed Rule - Automatic Enrollment Requirements Under Section 414A2025-01-14T00:00:00-08:002025-01-14T00:00:00-08:002025-00501Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00501.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/13/2025-00350.htmlProposed Rule - Catch-Up Contributions2025-01-13T00:00:00-08:002025-01-13T00:00:00-08:002025-00350Proposed Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00350.pdfhttps://regulations.justia.com/regulations/fedreg/2025/01/13/2025-00331.htmlRule - Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program2025-01-13T00:00:00-08:002025-01-13T00:00:00-08:002025-00331Rulehttps://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00331.pdf