Source: https://www.law.cornell.edu/cfr/text/26/1.263A-5?page=11
Timestamp: 2018-09-22 14:59:51
Document Index: 691511170

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', 'art 1', '§ 1', '§ 1', '§ 1', '§ 1']

77 FR 37576 - Treatment of Overall Foreign and Domestic Losses
FR Doc. 2012-15230
RIN 1545-BH13
Effective Date: These regulations are effective on June 22, 2012. Applicability Dates: For dates of applicability, see §§ 1.904(f)-1(g), 1.904(f)-2(e), 1.904(f)-7(f), 1.904(f)-8(c), 1.904(g)-1(f), 1.904(g)-2(d), 1.904(g)-3(k), and 1.1502-9(e).
77 FR 37349 - Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy
FR Doc. 2012-15072
FR Doc. 2012-14979
RIN 1545-BI31
Effective Date: These regulations are effective on June 20, 2012. Applicability Date: The changes reflected in these final regulations (§ 1.1502-13(f)(5)(ii)(B)( 1 ) and ( 2 )) generally apply to transactions in which T&apos;s liquidation into B occurs on or after October 25, 2007. For transactions in which T&apos;s liquidation into B occurs before October 25, 2007, § 1.1502-13(f)(5)(ii)(B)( 1 ) and ( 2 ) in effect prior to October 25, 2007 as contained in 26 CFR part 1, revised April 1, 2009, continue to apply.
FR Doc. 2012-14788
RIN 1545-AU94
FR Doc. C1-2012-12855
77 FR 34785 - Substantial Business Activities
FR Doc. 2012-14226
RIN 1545-BK86
Effective Date: These regulations are effective on June 12, 2012. Applicability Date: For date of applicability, see § 1.7874-3T(f).
This document contains temporary regulations regarding whether a foreign corporation has substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject also published in this issue of the Federal Register .
FR Doc. 2012-14237
RIN 1545-BF47
Effective Date: These regulations are effective on June 12, 2012. Applicability Dates: For dates of applicability, see §§ 1.7874-1(g) and 1.7874-2(l).
FR Doc. 2012-14188
FR Doc. 2012-14238
Written or electronic comments and requests for a public hearing must be received by September 10, 2012.
In the Rules and Regulations section of this issue of the Federal Register , the IRS and the Treasury Department are issuing temporary regulations regarding whether a foreign corporation has substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations.
77 FR 31783 - Property Transferred in Connection With the Performance of Services Under Section 83
FR Doc. 2012-12855
FR Doc. 2012-13056
77 FR 27612 - Modifications to Definition of United States Property
FR Doc. 2012-11329
RIN 1545-BK11
Effective Date. These regulations are effective on May 11, 2012. Applicability Date. These regulations apply to payments described in § 1.956-2T(b)(1)(xi) made on or after May 11, 2012.
This document contains final and temporary regulations relating to the treatment of upfront payments made pursuant to certain notional principal contracts for U.S. federal income tax purposes. The temporary regulations provide that certain obligations of United States persons arising from upfront payments made by controlled foreign corporations pursuant to contracts that are cleared by a derivatives clearing organization or clearing agency do not constitute United States property. These regulations affect United States shareholders of controlled foreign corporations that make such payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-107548-11) on this subject in the Proposed Rules section in this issue of the Federal Register .
FR Doc. 2012-11327
In the Rules and Regulations section of this Federal Register , the IRS and the Treasury Department are issuing temporary regulations relating to the treatment of upfront payments made pursuant to certain notional principal contracts. The temporary regulations provide that certain obligations of United States persons arising from upfront payments made by controlled foreign corporations pursuant to contracts that are cleared by a derivatives clearing organization or clearing agency do not constitute United States property. The text of the temporary regulations also serves as the text of these proposed regulations.
77 FR 26698 - Allocation of Mortgage Insurance Premiums
FR Doc. 2012-10937
RIN 1545-BH84
Effective Date: These regulations are effective on May 4, 2012. Applicability Dates: For dates of applicability, see § 1.163-11(d).
FR Doc. 2012-9885
77 FR 24380 - Treatment of Gain Recognized With Respect to Stock in Certain Foreign Corporations Upon Distributions
FR Doc. 2012-9760
Effective Date: These regulations are effective on April 24, 2012. Applicability Date: These regulations apply to distributions occurring on or after February 10, 2009.
77 FR 22480 - Conduit Financing Arrangements; Correction
FR Doc. 2012-8993
RIN 1545-BH77
FR Doc. 2012-9004
RIN 1545-BI92
FR Doc. 2012-8996
FR Doc. 2012-9003
RIN 1545-BK73
FR Doc. 2012-8995
77 FR 19154 - Allocation and Apportionment of Interest Expense; Hearing Cancellation
FR Doc. 2012-7609
77 FR 18686 - Apportionment of Tax Items Among the Members of a Controlled Group of Corporations
FR Doc. 2012-7533
77 FR 18687 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property: Correction
FR Doc. 2012-7263
RIN 1545-BJ93
This document contains correcting amendments to temporary regulations (TD 9564), which were published in the Federal Register relating to guidance regarding deduction and capitalization of expenditures related to tangible property.
FR Doc. 2012-7266
FR Doc. 2012-7267
77 FR 15646 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Hearing
FR Doc. 2012-6371
77 FR 15319 - Treasury Inflation-Protected Securities Issued at a Premium; Hearing Cancellation
FR Doc. 2012-6212
RIN 1545-BK45
77 FR 15003 - Passive Activity Losses and Credits Limited; Hearing
FR Doc. 2012-6068
RIN 1545-BJ33
The public hearing is being held on Monday, April 30, 2012, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by April 9, 2012.
This document provides notice of public hearing on proposed rulemaking regarding the definition of an “interest in a limited partnership as a limited partner” for purposes of determining whether a taxpayer materially participates in an activity under section 469 of the Internal Revenue Code. These proposed regulations affect individuals who are partners in partnerships.
77 FR 14321 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
FR Doc. 2012-5715
This document contains a correction to the notice of proposed rulemaking andnotice of public hearing (REG-110980-10) that was published in the Federal Register on Friday, February 3, 2012 (77 FR 5454), providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans.
77 FR 13968 - Dividend Equivalents From Sources Within the United States; Correction
FR Doc. 2012-5315
Effective Date: March 8, 2012 and is applicable January 23, 2012.
This document contains corrections to temporary regulations (TD 9572), relating to dividend equivalents from sources within the United States.
77 FR 13996 - Determination of Governmental Plan Status; Correction
FR Doc. 2012-5595