Source: https://www.law.cornell.edu/cfr/text/26/1.108%28c%29-1T?page=6
Timestamp: 2017-12-14 13:23:31
Document Index: 775554261

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'arts 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 54', 'arts 1', '§ 1']

26 CFR 1.108(c)-1T - [Reserved] | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.108(c)-1T
26 CFR 1.108(c)-1T - [Reserved]
§ 1.108(c)-1T [Reserved]
Title 26 published on 05-May-2017 03:22
2014-07-10; vol. 79 # 132 - Thursday, July 10, 2014
79 FR 39312 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
FR Doc. C1-2014-15623
RIN 1545-BM07
TD 9674
2014-07-09; vol. 79 # 131 - Wednesday, July 9, 2014
79 FR 38809 - Definition of Real Estate Investment True Real Property; Correction
FR Doc. 2014-15873
REG-150760-13
Written or electronic comments and request for a public hearing for the notice of proposed rulemaking and notice of public hearing published at 79 FR 27508, May 14, 2014, are still being accepted and must be received by August 12, 2014.
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-150760-13) that was published in the Federal Register on Wednesday, May 14, 2014 (79 FR 27508), that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code.
79 FR 38247 - Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums; Correction
FR Doc. 2014-14989
RIN 1545-BG12
TD 9665
This correction is effective on July 7, 2014, and is applicable May 12, 2014.
This document contains corrections to final regulations (TD 9665) that were published in the Federal Register on Monday, May 12, 2014 (79 FR 26838) clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts held in a qualified plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exemptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant&apos;s disability. These regulations affect sponsors, administrators, participants, and beneficiaries of qualified retirement plans.
2014-07-02; vol. 79 # 127 - Wednesday, July 2, 2014
79 FR 37630 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
FR Doc. 2014-15623
Effective date: These regulations are effective on July 1, 2014. Applicability date: For dates of applicability, see §§ 1.501(a)-1T(f)(1), 1.501(c)(3)-1T(h)(1), 1.508-1T(c)(1).
This document contains final and temporary regulations that provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). The text of the temporary regulations also serves as the text of the proposed regulations (REG-110948-14) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .
79 FR 37633 - Longevity Annuity Contracts
FR Doc. 2014-15524
RIN 1545-BK23
TD 9673
Effective date: These regulations are effective on July 2, 2014. Applicability date: These regulations apply to contracts purchased on or after July 2, 2014.
This document contains final regulations relating to the use of longevity annuity contracts in tax-qualified defined contribution plans under section 401(a) of the Internal Revenue Code (Code), section 403(b) plans, individual retirement annuities and accounts (IRAs) under section 408, and eligible governmental plans under section 457(b). These regulations will provide the public with guidance necessary to comply with the required minimum distribution rules under section 401(a)(9) applicable to an IRA or a plan that holds a longevity annuity contract. The regulations will affect individuals for whom a longevity annuity contract is purchased under these plans and IRAs (and their beneficiaries), sponsors and administrators of these plans, trustees and custodians of these plans and IRAs, and insurance companies that issue longevity annuity contracts under these plans and IRAs.
79 FR 37697 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
FR Doc. 2014-15624
REG-110948-14
Comments and requests for a public hearing must be received by September 30, 2014.
In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing regulations that provide guidance to organizations that seek recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code. The final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that certain organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). The text of those temporary regulations also serves as the text of these proposed regulations.
79 FR 37175 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction
FR Doc. 2014-15465
RIN 1545-BL73
Effective Date: These corrections are effective on July 1, 2014. Applicability Date: These corrections are applicable on March 6, 2014.
This document contains corrections to final and temporary regulations (TD 9657), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12812). The regulations relate to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.
2014-06-30; vol. 79 # 125 - Monday, June 30, 2014
79 FR 36640 - Tax Credit for Employee Health Insurance Expenses of Small Employers
FR Doc. 2014-15262
RIN 1545-BL55
TD 9672
Effective date: These regulations are effective on June 30, 2014. Applicability dates: For dates of applicability, see § 1.45R-5(d).
This document contains final regulations on the tax credit available to certain small employers that offer health insurance coverage to their employees. The credit is provided under section 45R of the Internal Revenue Code (Code), enacted by the Patient Protection and Affordable Care Act. These regulations affect small employers, both taxable and tax-exempt that are or might be eligible for the tax credit.
2014-06-06; vol. 79 # 109 - Friday, June 6, 2014
79 FR 32644 - Requirements for Taxpayers Filing Form 5472
FR Doc. 2014-13255
RIN 1545-BK00
TD 9667
Effective Date: These regulations are effective on June 6, 2014. Applicability Date: For dates of applicability, see §§ 1.6038A-1(n) and 1.6038A-2(h).
This document contains final regulations on Form 5472, “Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.” The final regulations affect certain 25-percent foreign-owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472. Contemporaneously, new proposed regulations are being issued that would remove a current provision for timely filing of Form 5472 separately from an income tax return that is untimely filed. As a result, the proposed regulations would require Form 5472 to be filed in all cases only with the filer&apos;s income tax return for the taxable year by the due date (including extensions) of that return.
79 FR 32687 - Filing of Form 5472
FR Doc. 2014-13254
REG-114942-14
1545-BM08
Written or electronic comments and requests for a public hearing must be received by August 5, 2014.
This document contains proposed regulations concerning the manner of filing Form 5472, “Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.” The proposed regulations would remove a current provision for timely filing of Form 5472 separately from an income tax return that is untimely filed. As a result, Form 5472 would be required to be filed in all cases only with the filer&apos;s income tax return for the taxable year by the due date (including extensions) of that return. The proposed regulations affect certain 25-percent foreign-owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472. Regulations finalizing the temporary provisions of TD 9529 (76 FR 33997, 2011-30 IRB 57), also about requirements for taxpayers filing Form 5472, will be published in the same issue of the Federal Register as these proposed regulations.
79 FR 31863 - Alternative Simplified Credit Election
FR Doc. 2014-12757
RIN 1545-BL79
TD 9666
Effective Date: These regulations are effective on June 3, 2014. Applicability Date: For dates of applicability, see § 1.41-9T(d).
This document contains final and temporary regulations relating to the election of the alternative simplified credit. The final and temporary regulations will affect certain taxpayers claiming the credit. The text of these temporary regulations also serves as the text of the proposed regulations (REG-133495-13) published in the Proposed Rules section in this issue of the Federal Register .
79 FR 31892 - Alternative Simplified Credit Election
FR Doc. 2014-12758
RIN 1545-BL78
REG-133495-13
Comments and requests for a public hearing must be received by September 2, 2014.
This document contains proposed regulations relating to the election of the alternative simplified credit. The proposed regulations will affect certain taxpayers claiming the credit. In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing temporary regulations concerning the election of the alternative simplified credit. The text of those regulations also serves as the text of these proposed regulations.
79 FR 31893 - Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Correction
FR Doc. 2014-12754
RIN 1545-BL91
REG-141036-13
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking and notice of public hearing published at 79 FR 4302, January 27, 2014, the comment period ended on April 28, 2014.
This document contains corrections to a notice of proposed notice of proposed and notice of public hearing (REG-141036-13) that was published in the Federal Register on Monday, January 27, 2014 (79 FR 4302). The proposed regulations relate to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-73.
79 FR - Section 752 and Related Party Rules
FR Doc. C1-2013-29420
RIN 1545-BL21
REG-136984-12
79 FR 29700 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Hearing Cancellation
FR Doc. 2014-11921
This document cancels a public hearing on proposed regulations providing guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986.
2014-05-16; vol. 79 # 95 - Friday, May 16, 2014
79 FR 28468 - Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Hearing Cancellation
FR Doc. 2014-11414
The public hearing originally scheduled for May 21, 2014 at 10 a.m. is cancelled.
This document cancels a public hearing on proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law111-73.
2014-05-14; vol. 79 # 93 - Wednesday, May 14, 2014
79 FR 27508 - Definition of Real Estate Investment Trust Real Property
FR Doc. 2014-11115
Written or electronic comments must be received by August 12, 2014. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for September 18, 2014 must be received by August 12, 2014.
This document contains proposed regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate investment trusts and their shareholders. This document also provides notice of a public hearing on these proposed regulations.
2014-05-13; vol. 79 # 92 - Tuesday, May 13, 2014
79 FR 27230 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction
FR Doc. 2014-10858
REG-140974-11
Correction to a notice of proposed rulemaking by cross reference to temporary regulations.
The comment period for written or electronic comments and requests for a public hearing for the notice of proposed rulemaking by cross-reference to temporary regulations published at 78 FR 79650, December 31, 2013, ended on March 31, 2014.
26 CFR Parts 1
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-140974-11) that was published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79650). The proposed regulations provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirements for shareholders that constructively own interests in certain foreign corporations.
79 FR 26836 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction
FR Doc. 2014-10856
RIN 1545-BK67
TD 9650
This correction is effective May 12, 2014 and applicable beginning December 31, 2013.
This document contains corrections to final and temporary regulations (TD 9650) that were published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79602). The regulations provide guidance on determining ownership of a passive foreign investment company (“PFIC”) and on the annual filing requirements for shareholders of PFICs.
79 FR 26838 - Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums
FR Doc. 2014-10849
Effective Date: These regulations are effective on May 12, 2014. Applicability Date: These regulations generally apply for taxable years that begin on or after January 1, 2015. However, taxpayers may elect to apply the regulations to earlier taxable years. See the “Effective/Applicability Dates” section in this preamble for additional information regarding the applicability of these regulations.
This document contains final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts held in a qualified plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant&apos;s disability. These regulations affect sponsors, administrators, participants, and beneficiaries of qualified retirement plans.
79 FR 26616 - Section 67 Limitations on Estates or Trusts
FR Doc. 2014-10661
RIN 1545-BF80
TD 9664
Effective Date: These regulations are effective on May 9, 2014. Applicability Date: For date of applicability, see § 1.67-4(d).
This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code. These regulations affect estates and non-grantor trusts.
2014-05-07; vol. 79 # 88 - Wednesday, May 7, 2014
79 FR 26113 - Information Reporting for Affordable Insurance Exchanges
FR Doc. 2014-10419
RIN 1545-BL42
TD 9663
Effective date: These regulations are effective on May 7, 2014. Applicability Dates: For dates of applicability, see § 1.36B-1(o).
This document contains final regulations relating to requirements for Affordable Insurance Exchanges (Exchanges) to report information relating 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. These final regulations apply to Exchanges that make qualified health plans available to individuals.
79 FR 26190 - Acquiring Corporation for Purposes of Section 381
FR Doc. 2014-10500
RIN 1545-BL80
REG-131239-13
This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of an acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The proposed regulations affect corporations that acquire the assets of other corporations in corporate reorganizations.
2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
FR Doc. 2014-09795
RIN 1545-BL31
This correction is effective April 30, 2014 and applicable March 10, 2014.
This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.
FR Doc. 2014-09796
79 FR 23922 - Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, Modification of Basis Allocation Rules for Substituted Basis Transactions, Miscellaneous Provisions; Hearing Cancellation
FR Doc. 2014-09699
RIN 1545-BE98
REG-144468-05
The public hearing originally scheduled for April 30, 2014 at 10 a.m. is cancelled.
This document cancels a public hearing on proposed regulations that provide guidance on certain provisions of the American Jobs Creation Act of 2004 and conform the regulations to statutory changes in the Taxpayer Relief Act of 1997.
2014-04-22; vol. 79 # 77 - Tuesday, April 22, 2014
79 FR 22378 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
FR Doc. 2014-09161
This correction is effective on April 22, 2014 and is applicable on March 6, 2014.
This document contains corrections to final and temporary regulations (TD 9658), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12726). The regulations relate to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest paid to nonresident alien individuals and foreign corporations, and the associated requirements governing collection, refunds, and credits of withheld amounts under these rules.
2014-04-17; vol. 79 # 74 - Thursday, April 17, 2014
79 FR 21617 - Returns of Information of Brokers and Barter Exchanges; Furnishing Statement Required With Respect to Certain Substitute Payments
FR Doc. 2014-08935
79 FR 21163 - Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, Modification of Basis Allocation Rules for Substituted Basis Transactions, Miscellaneous Provisions; Correction
FR Doc. 2014-08360
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 79 FR 3042, January 16, 2014, are still being accepted and must be received by April 16, 2014.
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-144468-05) that was published in the Federal Register on Thursday, January 16, 2014. The proposed rules provide guidance on certain provisions of the American Jobs Creation Act of 2004 and conform the regulations to statutory changes in the Taxpayer Relief Act of 1997.
2014-04-01; vol. 79 # 62 - Tuesday, April 1, 2014
79 FR 18159 - Net Investment Income Tax; Correction
FR Doc. 2014-07160
RIN 1545-BK44
TD 9644
This correction is effective April 1, 2014 and applicable December 2, 2013.
This document contains corrections to final regulations (TD 9644) that were published in the Federal Register on Monday, December 2, 2013 (78 FR 72394). The final regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income.
FR Doc. 2014-07162
Final regulations; correction
2014-03-27; vol. 79 # 59 - Thursday, March 27, 2014
79 FR 17082 - Dividend Equivalents From Sources Within the United States; Hearing Cancellation
FR Doc. 2014-06712
RIN 1545-BJ56
REG-120282-10
The public hearing originally scheduled for April 11, 2014 at 10 a.m. is cancelled.
2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
79 FR 13220 - Information Reporting of Minimum Essential Coverage
FR Doc. 2014-05051
Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
79 FR 12812 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
FR Doc. 2014-03967
Effective date. These regulations are effective on March 6, 2014.
This document contains final and temporary regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. The text of the temporary regulations also serves as the text of the proposed regulations set forth in a cross-reference notice of proposed rulemaking (REG-130967-13) published in the Proposed Rules section in this issue of the Federal Register .
79 FR 12868 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
FR Doc. 2014-03960
Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing scheduled for June 24, 2014, at 10 a.m. must be received by May 5, 2014.
In this issue of the Federal Register , the IRS and the Department of the Treasury (Treasury Department) are issuing final and temporary regulations that provide guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code). These regulations address reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. The text of the temporary regulations published in the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
2014-02-26; vol. 79 # 38 - Wednesday, February 26, 2014
79 FR 10663 - Property Transferred in Connection With the Performance of Services Under Section 83
FR Doc. 2014-03988
RIN 1545-BJ15
Effective Date: These regulations are effective on February 26, 2014. Applicability Date: For dates of applicability, see § 1.83-3(l).
This document contains final regulations relating to property transferred in connection with the performance of services under section 83 of the Internal Revenue Code (Code). These final regulations affect certain taxpayers who receive property transferred in connection with the performance of services.
2014-02-24; vol. 79 # 36 - Monday, February 24, 2014
79 FR 10054 - Dividend Equivalents From Sources Within the United States; Correction
FR Doc. 2014-03767
Correction to a withdrawal of notice of proposed rulemaking, notice of proposed rulemaking and notice of public hearing.
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 78 FR 73129, December 5, 2013 are still being accepted and must be received by March 5, 2014.
This document contains corrections to a withdrawal of notice of proposed rulemaking, notice of proposed rulemaking and notice of public hearing (REG-120282-10) that was published in the Federal Register on Thursday, December 5, 2013 (78 FR 73128). The proposed rules provide guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents.
79 FR 10055 - Net Investment Income Tax; Correction
FR Doc. 2014-03763
RIN 1545-BL74
REG-130843-13
Correction to a withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 78 FR 72451, December 2, 2013 are still being accepted and must be received by March 3, 2014.
This document contains corrections to a withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG-130843-13) that was published in the Federal Register on Monday, December 2, 2013, providing guidance on the computation of net investment income.
2014-02-12; vol. 79 # 29 - Wednesday, February 12, 2014
79 FR 8544 - Shared Responsibility for Employers Regarding Health Coverage
FR Doc. 2014-03082
RIN 1545-BL33
TD 9655
Effective date: These regulations are effective February 12, 2014. Applicability Dates: For dates of applicability, see section XVI of this preamble, §§ 54.4980H-1(b), 54.4980H-2(f), 54.4980H-3(i), 54.4980H-4(h), 54.4980H-5(g), and 54.4980H-6(b).
26 CFR Parts 1, 54, and 301
This document contains final regulations providing guidance to employers that are subject to the shared responsibility provisions regarding employee health coverage under section 4980H of the Internal Revenue Code (Code), enacted by the Affordable Care Act. These regulations affect employers referred to as applicable large employers (generally meaning, for each year, employers that had 50 or more full-time employees, including full-time equivalent employees, during the prior year). Generally, under section 4980H an applicable large employer that, for a calendar month, fails to offer to its full-time employees health coverage that is affordable and provides minimum value may be subject to an assessable payment if a full-time employee enrolls for that month in a qualified health plan for which the employee receives a premium tax credit.
2014-02-06; vol. 79 # 25 - Thursday, February 6, 2014
79 FR 7110 - Calculation of UBTI for Certain Exempt Organizations
FR Doc. 2014-01625
RIN 1545-BJ92
REG-143874-10
The notice of proposed rulemaking that was published on February 4, 1986, at 51 FR 4391 is withdrawn as of February 6, 2014. Written or electronic comments and request for a public hearing must be received by May 7, 2014.
This document contains a new proposed regulation providing guidance on how certain organizations that provide employee benefits must calculate unrelated business taxable income (UBTI). This document also withdraws the notice of proposed rulemaking relating to UBTI that was published on February 4, 1986.
79 FR 4826 - Section 707 Regarding Disguised Sales, Generally
FR Doc. 2014-01637
REG-119305-11
Written or electronic comments and requests for a public hearing must be received by April 30, 2014.
This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to or by a partnership and under section 752 relating to the treatment of partnership liabilities. The proposed regulations address certain deficiencies and technical ambiguities in the section 707 regulations and certain issues in determining partners&apos; shares of liabilities under section 752. The proposed regulations affect partnerships and their partners.
2014-01-27; vol. 79 # 17 - Monday, January 27, 2014
79 FR 4302 - Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
FR Doc. 2014-01439
Comments must be received by April 28, 2014. Outlines of topics to be discussed at the public hearing scheduled for May 21, 2014, at 10 a.m., must be received by April 28, 2014.
This document contains proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations affect individual taxpayers who may be liable for the shared responsibility payment for not maintaining minimum essential coverage. This document also provides notice of a public hearing on these proposed regulations.
79 FR 4105 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds; Hearing Cancellation
FR Doc. 2014-01388
RIN 1545-BK80
REG-148812-11
The public hearing originally scheduled for February 5, 2014 at 2 p.m. is cancelled.
This document cancels a public hearing on proposed regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other tax-advantaged bonds.
2014-01-17; vol. 79 # 12 - Friday, January 17, 2014
79 FR 3094 - Guidance for Determining Stock Ownership
FR Doc. 2014-00899
RIN 1545-BL01
TD 9654
Effective Date: These regulations are effective on January 17, 2014. Applicability Dates: For dates of applicability, see §§ 1.7874-4T(k) and 1.7874-5T(c).
This document contains temporary regulations that identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation. These regulations also provide guidance with respect to the effect of transfers of stock of a foreign corporation after the foreign corporation has acquired substantially all of the properties of a domestic corporation or of a trade or business of a domestic partnership. 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 of the trades or businesses of such domestic partnerships. The text of the temporary regulations serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register . This document also contains a final regulation that provides a cross-reference to the temporary regulations.
FR Doc. 2014-00807
RIN 1545-BJ42
REG-154890-03
Written or electronic comments and requests for a public hearing must be received by April 17, 2014.
This document contains proposed regulations that provide rules for determining a taxable beneficiary&apos;s basis in a term interest in a charitable remainder trust upon a sale or other disposition of all interests in the trust to the extent that basis consists of a share of adjusted uniform basis. The regulations affect taxable beneficiaries of charitable remainder trusts.