Source: http://www.law.cornell.edu/cfr/text/26?quicktabs_7=2
Timestamp: 2013-05-23 07:39:18
Document Index: 44312356

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There are 57 Updates appearing in the Federal Register for Title 26. Select the tab below to view, or View eCFR (GPOAccess)
2013-01-16; vol. 78 # 11 - Wednesday, January 16, 201378 FR 3325 - Partners Distributive Share; Correction
typeregulations.gov FR Doc.2013-00748 RIN1545-BJ37 TD9607 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to final regulations. This correction is effective on January 16, 2013 and is applicable on December 28, 2012. 26 CFR Part 1 SummaryThis document corrects final regulations (TD 9607) that was published in the Federal Register on Friday, December 28, 2012 (77 FR 76380) regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.
78 FR 3325 - Disclosure or Use of Information by Preparers of Returns; Correction
typeregulations.gov FR Doc.2013-00749 RIN1545-BI85 TD9608 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to final regulations and removal of temporary regulations. These corrections are effective on January 16, 2013, and are applicable on December 28, 2012. 26 CFR Part 1 SummaryThis document corrects the final regulations and removal of temporary regulations (TD 9608) that were published in the Federal Register on Friday, December 28, 2012 (77 FR 76400) relating to the disclosure or use of tax return information by tax return preparers.
2013-01-04; vol. 78 # 3 - Friday, January 4, 201378 FR 666 - Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward
typeregulations.gov FR Doc.2012-31747 RIN1545-BK45 TD9609 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on January 4, 2013. Applicability Dates: For the dates of applicability, see §§ 1.171-2T(a)(4)(i)(C)( 2 ) and 1.1275-7(h)(2). 26 CFR Part 1 SummaryThis document contains final regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder&apos;s final accrual period, including a Treasury bill acquired at a premium. The regulations in this document provide guidance to holders of Treasury Inflation-Protected Securities and other debt instruments. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-140437-12) set forth in the Proposed Rules section in this issue of the Federal Register .
2012-12-28; vol. 77 # 249 - Friday, December 28, 201277 FR 76380 - Partner&apos;s Distributive Share
typeregulations.gov FR Doc.2012-31155 RIN1545-BJ37 TD9607 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: The final regulations are effective on December 28, 2012. Applicability Date: The final regulations under § 1.704-1(b)(2)(iii)( e )( 1 ) are applicable for partnership taxable years beginning after May 19, 2008 and beginning before December 28, 2012. The final regulations under § 1.704-1(b)(2)(iii)( e )( 2 )( i ) are applicable beginning on or after December 28, 2012, and the final regulations under § 1.704-1(b)(2)(iii)( e )( 2 )( ii ) are applicable for partnership taxable years beginning on or after December 28, 2012. 26 CFR Part 1 SummaryThis document contains final regulations regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.
2012-12-26; vol. 77 # 247 - Wednesday, December 26, 201277 FR 75844 - Use of Controlled Corporations To Avoid the Application of Section 304
typeregulations.gov FR Doc.2012-30967 RIN1545-BI13 TD9606 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on December 26, 2012. Applicability Date: These regulations apply to acquisitions of stock occurring on or after December 29, 2009. 26 CFR Part 1 SummaryThis document contains final regulations addressing sales of stock between related corporations. The regulations finalize proposed regulations and remove temporary regulations that apply to certain sales of stock that are recharacterized as contributions and redemptions, but that are structured with a principal purpose of redesignating the issuing corporation or the acquiring corporation. The regulations affect persons treated as receiving distributions in redemption of stock as a result of such transactions.
2012-12-19; vol. 77 # 244 - Wednesday, December 19, 201277 FR 75016 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
typeregulations.gov FR Doc.2012-30490 RIN1545-BJ93 TD9564 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendments. These amendments are effective December 19, 2012. 26 CFR Part 1 SummaryThis document contains correcting amendments to the temporary regulations (TD 9564), which were published in the Federal Register on Tuesday, December 27, 2011, relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election. The amendatory instructions of TD 9564 inadvertently redesignated paragraphs (m)(2) and (m)(3) for the general asset account regulations as in effect before TD 9564 as paragraphs (l)(2) and (l)(3) for the general asset account regulations as amended by TD 9564. These correcting amendments will affect all taxpayers that make a general asset account election.
2012-12-17; vol. 77 # 242 - Monday, December 17, 201277 FR 74583 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
typeregulations.gov FR Doc.2012-30252 RIN1545-BJ93 TD9564 DEPARTMENT OF THE TREASURY, Internal Revenue Service Technical amendments. These amendments are effective December 17, 2012. 26 CFR Part 1 SummaryThis document contains amendments to temporary regulations relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments change the applicability dates of the temporary regulations to taxable years beginning on or after January 1, 2014, while permitting taxpayers to choose to apply the temporary regulations for taxable years beginning on or after January 1, 2012. The amendments to the temporary regulations will affect all taxpayers that acquire, produce, or improve tangible property.
2012-12-07; vol. 77 # 236 - Friday, December 7, 201277 FR 72923 - Deduction for Qualified Film and Television Production Costs
typeregulations.gov FR Doc.2012-29630 RIN1545-BJ23 TD9603 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on December 7, 2012. Applicability Dates: For dates of applicability, see § 1.181-6. 26 CFR Part 1 SummaryThis document contains final regulations relating to deductions for the cost of producing qualified film and television productions. These final regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 and affect taxpayers that produce films and television productions within the United States.
2012-11-08; vol. 77 # 217 - Thursday, November 8, 201277 FR 66915 - Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy
typeregulations.gov FR Doc.2012-27336 RIN1545-BK94 TD9601 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on November 8, 2012. Applicability date: These regulations apply to plan amendments that are adopted and effective after November 8, 2012. 26 CFR Part 1 SummaryThis document contains final regulations that provide guidance under the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans. These regulations provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. These regulations affect administrators, employers, participants, and beneficiaries of such a plan.
2012-09-28; vol. 77 # 189 - Friday, September 28, 201277 FR 59544 - New Markets Tax Credit Non-Real Estate Investments
typeregulations.gov FR Doc.2012-23985 RIN1545-BK04 TD9600 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective September 28, 2012. Applicability Date: For date of applicability see § 1.45D-1(h)(4). 26 CFR Part 1 SummaryThis document contains final regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program.
2012-09-17; vol. 77 # 180 - Monday, September 17, 201277 FR - Integrated Hedging Transactions of Qualifying Debt
typeregulations.gov FR Doc.C1-2012-21986 RIN1545-BK98 TD9598 DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Part 1 Summary
77 FR 56533 - Property Traded on an Established Market
2012-09-06; vol. 77 # 173 - Thursday, September 6, 201277 FR 54808 - Integrated Hedging Transactions of Qualifying Debt
typeregulations.gov FR Doc.2012-21986 RIN1545-BK98 TD9598 DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary and final regulations. Effective Date. These regulations are effective on September 6, 2012. Applicability Date. These regulations apply to leg-outs within the meaning of § 1.988-5(a)(6)(ii) which occur on or after September 6, 2012. 26 CFR Part 1 SummaryThis document contains temporary regulations that address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The regulations provide that if a taxpayer has identified multiple hedges as being part of a qualified hedging transaction, and the taxpayer has terminated at least one but less than all of the hedges (including a portion of one or more of the hedges), the taxpayer must treat the remaining hedges as having been sold for fair market value on the date of disposition of the terminated hedge. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .
2012-08-31; vol. 77 # 170 - Friday, August 31, 201277 FR 53141 - Dividend Equivalents From Sources Within the United States
typeregulations.gov FR Doc.2012-21497 RIN1545-BK53 TD9572 DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary regulations; correcting amendment. Effective Date: These regulations are effective August 31, 2012. Applicability Date: For dates of applicability, see § 1.871-16T(g). 26 CFR Part 1 SummaryThis document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect nonresident aliens and foreign corporations that hold notional principal contracts (NPCs) providing for payments determined by reference to payments of dividends from sources within the United States.
2012-08-21; vol. 77 # 162 - Tuesday, August 21, 201277 FR 50373 - Deductions for Entertainment Use of Business Aircraft; Correction
typeregulations.gov FR Doc.2012-20436 RIN-1545-BF34 TD9597 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to final regulations. Effective Date: This correction is effective on August 21, 2012 and is applicable on August 1, 2012. 26 CFR Part 1 SummaryThis document corrects the final regulation (TD 9597) that was published in the Federal Register on Wednesday, August 1, 2012, (77 FR 45480), relating to the use of business aircraft for entertainment.
2012-08-01; vol. 77 # 148 - Wednesday, August 1, 201277 FR 45480 - Deductions for Entertainment Use of Business Aircraft
typeregulations.gov FR Doc.2012-18693 RIN1545-BF34 TD9597 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective August 1, 2012. Applicability Date: For dates of applicability, see §§ 1.61-21(g)(14)(iii), 1.274-9(e), and 1.274-10(h). 26 CFR Part 1 SummaryThis document contains final regulations relating to the use of business aircraft for entertainment. These final regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. The final regulations reflect statutory amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA).
77 FR - Health Insurance Premium Tax Credit
typeregulations.gov FR Doc.2012-16986 RIN1545-BJ82 TD9590 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendment. This correction is effective on July 12, 2012 and is applicable May 23, 2012. 26 CFR Part 1 SummaryThis document contains corrections to final regulations (TD 9590) that were published in the Federal Register on Wednesday, May 23, 2012 (77 FR 30377). The final regulations relate to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.
2012-06-22; vol. 77 # 121 - Friday, June 22, 201277 FR 37576 - Treatment of Overall Foreign and Domestic Losses
typeregulations.gov FR Doc.2012-15230 RIN1545-BH13 TD9595 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. 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). 26 CFR Part 1 SummaryThis document contains final regulations with respect to a provision of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses that was enacted as part of the American Jobs Creation Act of 2004 (AJCA). These regulations provide guidance regarding these changes, as well as updated guidance with respect to overall foreign losses and separate limitation losses, and affect individuals and corporations claiming foreign tax credits.
77 FR 36914 - Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization
2012-06-12; vol. 77 # 113 - Tuesday, June 12, 201277 FR 34785 - Substantial Business Activities
typeregulations.gov FR Doc.2012-14226 RIN1545-BK86 TD9592 DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary Regulations. Effective Date: These regulations are effective on June 12, 2012. Applicability Date: For date of applicability, see § 1.7874-3T(f). 26 CFR Part 1 SummaryThis 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 .
77 FR 34788 - Surrogate Foreign Corporations
typeregulations.gov FR Doc.2012-14237 RIN1545-BF47 TD9591 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. 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). 26 CFR Part 1 SummaryThis document contains final regulations regarding whether a foreign corporation is treated as a surrogate foreign corporation. The final 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.
2012-05-11; vol. 77 # 92 - Friday, May 11, 201277 FR 27612 - Modifications to Definition of United States Property
typeregulations.gov FR Doc.2012-11329 RIN1545-BK11 TD9589 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. 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. 26 CFR Part 1 SummaryThis 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 .
2012-05-07; vol. 77 # 88 - Monday, May 7, 201277 FR 26698 - Allocation of Mortgage Insurance Premiums
typeregulations.gov FR Doc.2012-10937 RIN1545-BH84 TD9588 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on May 4, 2012. Applicability Dates: For dates of applicability, see § 1.163-11(d). 26 CFR Part 1 SummaryThis document contains final regulations that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year. The final regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006, the Mortgage Forgiveness Debt Relief Act of 2007, and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The regulations affect taxpayers who pay prepaid qualified mortgage insurance premiums.
2012-04-24; vol. 77 # 79 - Tuesday, April 24, 201277 FR 24380 - Treatment of Gain Recognized With Respect to Stock in Certain Foreign Corporations Upon Distributions
typeregulations.gov FR Doc.2012-9760 RIN1545-BI41 TD9585 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on April 24, 2012. Applicability Date: These regulations apply to distributions occurring on or after February 10, 2009. 26 CFR Part 1 SummaryThis document contains final regulations relating to the characterization of gain recognized with respect to stock in certain foreign corporations upon distributions. The regulations finalize proposed regulations and remove temporary regulations that characterize gain recognized with respect to stock in foreign corporations upon distributions as a deemed dividend in certain situations. The regulations affect certain persons that recognize gain with respect to stock in connection with the receipt of a distribution of property from a foreign corporation.
2012-04-16; vol. 77 # 73 - Monday, April 16, 201277 FR 22480 - Conduit Financing Arrangements; Correction
typeregulations.gov FR Doc.2012-8993 RIN1545-BH77 TD9562 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendment. This correction is effective on April 16, 2012 and is applicable on December 9, 2011. 26 CFR Part 1 SummaryThis document contains a correction to final regulations (TD 9562) that were published in the Federal Register on Friday, December 9, 2011 (76 FR 76895) providing guidance on conduit financing arrangements. The final regulations apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.
77 FR 22480 - Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group
typeregulations.gov FR Doc.2012-9004 RIN1545-BI92 TD9583 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective on April 16, 2012. 26 CFR Part 1 SummaryThis document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect corporations that are members of a controlled group.
77 FR 22483 - Guidance Under Sections 642 and 643 (Income Ordering Rules)
typeregulations.gov FR Doc.2012-8996 RIN1545-BH66 TD9582 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final Regulations. Effective Date: These regulations are effective on April 16, 2012. 26 CFR Part 1 SummaryThis document contains final regulations under Internal Revenue Code (Code) section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amounts paid to a charitable beneficiary of the trust or estate. The final regulations also make conforming amendments to the regulations under section 643(a)(5). The final regulations affect estates, charitable lead trusts (CLTs), and other trusts making payments or permanently setting aside amounts for a charitable purpose.
Title 26 published on 2012-04-01The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to Title 26 after this date.2013-01-28; vol. 78 # 18 - Monday, January 28, 201378 FR 5874 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
78 FR 687 - Bond Premium Carryforward
typeregulations.gov FR Doc.2012-31746 RIN1545-BL28 REG-140437-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations. Written or electronic comments must be received by April 4, 2013. 26 CFR Part 1 SummaryIn the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder&apos;s final accrual period, including a Treasury bill acquired at a premium. The text of those regulations also serves as the text of these proposed regulations.
77 FR 76426 - Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
typeregulations.gov FR Doc.2012-31046 RIN1545-BL44 REG155929-06 DEPARTMENT OF THE TREASURY, Internal Revenue Service Partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulation. Written or electronic comments and requests for a public hearing must be received by March 28, 2013. 26 CFR Part 1 SummaryThis document withdraws portions of the notice of proposed rulemaking published on September 24, 2009, relating to the payout requirements for Type III supporting organizations that are not functionally integrated. The withdrawal affects Type III supporting organizations that are not functionally integrated. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. Those regulations reflect changes to the law made by the Pension Protection Act of 2006 and will affect Type III supporting organizations and their supported organizations. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.
2012-12-12; vol. 77 # 239 - Wednesday, December 12, 201277 FR 73965 - Allocation of Costs Under the Simplified Methods; Hearing
typeregulations.gov FR Doc.2012-29932 RIN1545-BG07 REG-126770-06 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of public hearing on notice proposed rulemaking. The public hearing is being held on Monday, January 7, 2013, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Wednesday, December 19, 2012. 26 CFR Part 1 SummaryThis document provides notice of public hearing on proposed regulations that provide guidance on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale.
77 FR 72612 - Net Investment Income Tax
typeregulations.gov FR Doc.2012-29238 RIN1545-BK44 REG-130507-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by March 5, 2013. 26 CFR Part 1 SummaryThis document contains proposed regulations that provide guidance under section 1411 of the Internal Revenue Code (Code). Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Code effective for taxable years beginning after December 31, 2012. The proposed regulations affect individuals, estates, and trusts. This document also contains a notice of a public hearing on these proposed regulations.
77 FR 66938 - Utility Allowances Submetering; Hearing Cancellation
typeregulations.gov FR Doc.2012-27333 RIN1545-BI91 REG-136491-09 DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of notice of public hearing on proposed rulemaking. The public hearing originally scheduled for November 27, 2012 at 10 a.m. is cancelled. 26 CFR Part 1 SummaryThis document cancels a public hearing on proposed regulations under section 42 of the Internal Revenue Code; relating to the utility allowance regulations.
2012-10-23; vol. 77 # 205 - Tuesday, October 23, 201277 FR 64768 - Regulations Regarding the Application of Section 172(h) Including Consolidated Groups; Correction
typeregulations.gov FR Doc.2012-26001 RIN1545-BH16 REG-140668-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to notice of proposed rulemaking. 26 CFR Part 1 SummaryThis document contains corrections to a notice of proposed rulemaking (REG-140668-07) that was published in the Federal Register on Monday, September 17, 2012 (77 FR 57452). The proposed regulation provides guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group.
2012-10-16; vol. 77 # 200 - Tuesday, October 16, 201277 FR 63287 - Additional Requirements for Charitable Hospitals; Hearing
typeregulations.gov FR Doc.2012-25298 RIN1545-BK57 REG-130266-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Change of date of public hearing on proposed rulemaking. The public hearing originally scheduled for Monday, October 29, 2012, at 10 a.m. is rescheduled for Wednesday, December 5, 2012, at 10 a.m. Outlines of topics to be discussed at the public hearing must be received by November 7, 2012. 26 CFR Part 1 SummaryThis document changes the date of a public hearing on proposed regulations that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections.
2012-10-05; vol. 77 # 194 - Friday, October 5, 201277 FR 60959 - Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation
typeregulations.gov FR Doc.2012-24670 RIN1545-BG81 REG-134042-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of notice of public hearing on proposed rulemaking. The public hearing originally scheduled for October 9, 2012 at 10 a.m. is cancelled. 26 CFR Part 1 SummaryThis document cancels a public hearing on proposed regulations under section 1366 of the Internal Revenue Code; relating to basis of indebtedness of S corporations to their shareholders.
2012-10-01; vol. 77 # 190 - Monday, October 1, 201277 FR 59878 - Additional Requirements for Charitable Hospitals; Hearing
typeregulations.gov FR Doc.2012-24115 RIN1545-BK57 REG-130266-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of public hearing on notice proposed rulemaking. The public hearing is being held on Monday, October 29, 2012, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Friday, October 12, 2012. 26 CFR Part 1 SummaryThis document provides notice of public hearing on proposed regulations that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections.
77 FR 57452 - Regulations Regarding the Application of Section 172(h) Including Consolidated Groups
typeregulations.gov FR Doc.2012-22838 RIN1545-BH16 REG-140668-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by December 17, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations under section 172(h) and section 1502 of the Internal Revenue Code. These proposed regulations provide guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group. These proposed regulations also provide guidance regarding certain elections relating to the carryback of consolidated net operating losses (CNOLs) to separate return years. These proposed regulations will affect C corporations and corporations filing consolidated returns.
77 FR 54862 - Integrated Hedging Transactions of Qualifying Debt
typeregulations.gov FR Doc.2012-21987 RIN1545-BI93 REG-138489-09 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations. Written or electronic comments and requests for a public hearing must be received by December 5, 2012. 26 CFR Part 1 SummaryIn the Rules and Regulations section of this issue of the Federal Register , the IRS and the Treasury Department are issuing temporary regulations (TD 9598) under section 988(d) of the Internal Revenue Code. These regulations address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The text of the temporary regulations also serves as the text of these proposed regulations.
2012-09-05; vol. 77 # 172 - Wednesday, September 5, 201277 FR 54482 - Allocation of Costs Under the Simplified Methods
typeregulations.gov FR Doc.2012-21743 RIN1545-BG07 REG-126770-06 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written (including electronic) comments and requests for a public hearing must be received by December 4, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale. The proposed regulations affect taxpayers that are producers or resellers of property that are required to capitalize certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional costs.
2012-08-24; vol. 77 # 165 - Friday, August 24, 201277 FR 51496 - Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy; Hearing Cancellation
typeregulations.gov FR Doc.2012-20995 RIN1545-BK94 REG-113738-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of notice of public hearing on proposed rulemaking. The public hearing, originally scheduled for August 24, 2012 at 10 a.m. is cancelled. 26 CFR Part 1 SummaryThis document cancels a public hearing on proposed regulations under section 411(d)(6) of the Internal Revenue Code. The proposed regulations provide guidance under the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans.
2012-08-13; vol. 77 # 156 - Monday, August 13, 201277 FR 48111 - Branded Prescription Drug Fee; Correction
2012-08-10; vol. 77 # 155 - Friday, August 10, 201277 FR 47787 - Additional Requirements for Charitable Hospitals; Correction
typeregulations.gov FR Doc.2012-19589 RIN1545-BK57 REG-130266-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to notice of proposed rulemaking. 26 CFR Part 1 SummaryThis document contains corrections to a notice of proposed rulemaking (REG-130266-11) that was published in the Federal Register on Tuesday, June 26, 2012 (77 FR 38148). The proposed regulations provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections.
2012-08-07; vol. 77 # 152 - Tuesday, August 7, 201277 FR 46987 - Utility Allowances Submetering
typeregulations.gov FR Doc.2012-19179 RIN1545-BI91 REG-136491-09 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Comments must be received by October 9, 2012. Outlines of topics to be discussed at the public hearing scheduled for Tuesday, November 27, 2012, must be received by October 9, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations that amend the utility allowance regulations concerning the low-income housing tax credit. The proposed regulations update the utility allowance regulations to clarify that utility costs paid by a tenant based on actual consumption in a submetered rent-restricted unit are treated as paid by the tenant directly to the utility company. The proposed regulations affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit. This document also contains a notice of a public hearing on these proposed regulations.
typeregulations.gov FR Doc.2012-18691 RIN1545-BI83 REG-101812-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments or a request for a public hearing must be received by October 30, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations explaining the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements. These proposed regulations affect taxpayers that pay or receive advances, allowances, or reimbursements under reimbursement or other expense allowance arrangements. These proposed regulations clarify the rules for these arrangements.
2012-07-05; vol. 77 # 129 - Thursday, July 5, 201277 FR 39655 - Basis of Indebtedness of S Corporations to Their Shareholders; Correction
typeregulations.gov FR Doc.2012-16378 RIN1545-BG81 REG-134042-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to a notice of proposed rulemaking and notice of public hearing. 26 CFR Part 1 SummaryThis document corrects a notice of proposed rulemaking and notice of public hearing (REG-134042-07) that was published in the Federal Register on Tuesday, June 12, 2012 (77 FR 34884) relating to basis of indebtedness of S corporations to their shareholders.
2012-07-03; vol. 77 # 128 - Tuesday, July 3, 201277 FR 39452 - Substantial Business Activities; Correction
typeregulations.gov FR Doc.2012-16236 RIN1545-BK85 REG-107889-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to a notice of proposed rulemaking by cross- reference to temporary regulations. 26 CFR Part 1 SummaryThis document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-107889-12) that was published in the Federal Register on Tuesday, June 12, 2012 (77 FR 34887) regarding whether a foreign corporation has substantial business activities in a foreign country.
2012-06-26; vol. 77 # 123 - Tuesday, June 26, 201277 FR 38148 - Additional Requirements for Charitable Hospitals
typeregulations.gov FR Doc.2012-15537 RIN1545-BK57 REG-130266-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments and requests for a public hearing must be received by September 24, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections. The regulations reflect changes to the law made by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.
77 FR 37837 - Overall Foreign Loss Recapture on Property Dispositions
typeregulations.gov FR Doc.2012-15443 RIN1545-BK55 REG-134935-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by August 24, 2012. 26 CFR Part 1 SummaryThese proposed regulations provide guidance regarding the coordination of the rules for determining high-taxed income with capital gains adjustments and the allocation and recapture of overall foreign losses and overall domestic losses, as well as the coordination of the recapture of overall foreign losses on certain dispositions of property and other rules concerning overall foreign losses and overall domestic losses. These regulations affect individuals and corporations claiming foreign tax credits.
2012-06-21; vol. 77 # 120 - Thursday, June 21, 201277 FR 37349 - Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy
typeregulations.gov FR Doc.2012-15072 RIN1545-BK94 REG-113738-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by August 20, 2012. Outlines of topics to be discussed at the public hearing scheduled for Friday, August 24, 2012, at 10 a.m. must also be received by August 16, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations that would provide guidance under the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans. These proposed regulations would provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied. These proposed regulations would affect administrators, employers, participants, and beneficiaries of such a plan. This document also provides notice of a public hearing on these proposed regulations.
typeregulations.gov FR Doc.2012-14788 RIN1545-AU94 REG-100276-97 DEPARTMENT OF THE TREASURY, Internal Revenue Service Withdrawal of notice of proposed rulemaking. 26 CFR Part 1 SummaryThis document withdraws a notice of proposed rulemaking relating to financial asset securitization trusts (FASITs). The FASIT provisions (sections 860H through 860L) of the Internal Revenue Code (Code) were repealed by Public Law 108-357, effective January 1, 2005, with a limited exception for existing FASITs.
77 FR 36229 - Property Transferred in Connection With the Performance of Services Under Section 83
typeregulations.gov FR Doc.C1-2012-12855 RIN1545-BJ15 REG-141075-09 DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Part 1 Summary
typeregulations.gov FR Doc.2012-14188 RIN1545-BG81 REG-134042-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by September 10, 2012. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for October 8, 2012, must be received by September 10, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations relating to basis of indebtedness of S corporations to their shareholders. These proposed regulations provide that S corporation shareholders increase their basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide. The proposed regulations affect shareholders of S corporations. This document also provides notice of a public hearing on these proposed regulations.
77 FR 34887 - Substantial Business Activities
typeregulations.gov FR Doc.2012-14238 RIN1545-BK85 REG107889-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations. Written or electronic comments and requests for a public hearing must be received by September 10, 2012. 26 CFR Part 1 SummaryIn 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.
2012-05-30; vol. 77 # 104 - Wednesday, May 30, 201277 FR 31783 - Property Transferred in Connection With the Performance of Services Under Section 83
typeregulations.gov FR Doc.2012-12855 RIN1545-BJ15 REG-141075-09 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments must be received by August 28, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations relating to property transferred in connection with the performance of services under section 83 of the Internal Revenue Code (Code). These proposed regulations affect certain taxpayers who received property transferred in connection with the performance of services.
typeregulations.gov FR Doc.2012-13056 RIN1545-BH31 REG-142561-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and a request for a public hearing must be received by August 28, 2012. 26 CFR Part 1 SummaryThis document contains proposed amendments to the regulations regarding the agent for an affiliated group that files a consolidated return (consolidated group). The proposed regulations provide guidance concerning the identity and authority of the agent for the consolidated group (agent for the group). These proposed regulations affect all consolidated groups. This document also invites comments from the public regarding these proposed regulations.
77 FR 27669 - Modifications to Definition of United States Property
typeregulations.gov FR Doc.2012-11327 RIN1545-BK10 REG-107548-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations. Comments and requests for a public hearing must be received by August 9, 2012. 26 CFR Part 1 SummaryIn 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.
typeregulations.gov FR Doc.2012-9885 RIN1545-BH60 REG-137589-07 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments or a request for a public hearing must be received by July 24, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations relating to the deductibility of expenses for lodging when not traveling away from home (local lodging). The regulations affect taxpayers who pay or incur expenses for local lodging.
77 FR 22515 - Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
typeregulations.gov FR Doc.2012-9003 RIN1545-BK73 REG-141268-11 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by July 16, 2012. 26 CFR Part 1 SummaryThis document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders.
77 FR 22516 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
typeregulations.gov FR Doc.2012-8995 RIN1545-BI84 REG-139991-08 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by July 16, 2012. 26 CFR Part 1 SummaryThis document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations.