Source: http://octaxlawattorney.com/category/regulations/temporary-regulations/
Timestamp: 2018-12-11 04:18:25
Document Index: 557439269

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Temporary Archives - Orange County Tax Law Attorney
IRS withdraws portions of older proposed regs that are replaced by new guidance
Partial Withdrawal of Proposed Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Partial Withdrawal of Proposed Guidance for Determining Stock Ownership. IRS has partially withdrawn portions of two sets of proposed regs issued in 2009 and 2014. The withdrawn portion of the 2009 proposed regs no […]
Temp regs issued on partnership’s allocation of creditable foreign tax expenditures
T.D. 9748, 02/03/2016, Reg. § 1.704-1T; Preamble to Prop Reg02/03/2016, Prop Reg § 1.704-1 IRS has issued temporary regs on the operation of the safe harbor rule under Reg. § 1.704-1(b)(4)(viii), which is used in determining whether allocations of partnership creditable foreign tax expenditures to partners are deemed to be in accordance with the partners’ […]
Temporary Regs Outline Participant Vote Requirement For Suspension Of Plan Benefits
T.D. 9735, 08/31/2015, Prop Reg § 1.432(e)(9)-1T, Preamble to Prop Reg 08/31/2015, Prop Reg § 1.432(e)(9)-1 Under Code Sec. 432(e)(9), as amended by the Multiemployer Pension Reform Act of 2014, multiemployer defined benefit pension plans in critical and declining status are allowed to reduce the plan benefits payable to participants and beneficiaries (a “suspension of […]
To combat fraud, temp and proposed regs will end automatic information return extensions
T.D. 9730, 08/12/2015; Reg. § 1.6081-8T; Preamble to Prop Reg 08/12/2015; Prop Reg § 1.6081-8 IRS has issued temporary regs that end the availability of automatic extensions for filing forms in the W-2 series (except Form W-2G), effective for returns due after Dec. 31, 2016. It has also issued proposed regs that would end the […]
IRS has corrected temporary regs that were issued June 12, 2015, that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. The correction somewhat narrows the scope of the regs. Click here for TD 9722, Partnership Transactions Involving Equity Interests of a Partner, as corrected. […]
Guidance on certain multiemployer DB plans applying for suspension of benefits
T.D. 9723, 06/17/2015, Reg. § 1.432(e)(9)-1T, Preamble to Prop Reg06/17/2015, Prop Reg § 1.432(e)(9)-1 , Rev Proc 2015-34, 2015-26 IRB Contemporaneously, IRS has released temporary regs, proposed regs, and a revenue procedure to provide guidance to multiemployer defined benefit pension plans in critical and declining status, on how to apply for approval of a proposed […]
Temporary Regs spell out treatment of nonperiodic payments under notional principal contracts
T.D. 9719, 05/07/2015, Reg. § 1.446-3, Reg. § 1.446-3T, Reg. § 1.956-2T, Preamble to Prop Reg 05/07/2015, Prop Reg § 1.446-3 IRS has issued temporary regs under Code Sec. 446 providing that, subject to two exceptions, a notional principal contract (NCP) with a nonperiodic payment—regardless of whether it is significant—must be treated as two […]
Temporary Regs on allocation of controlled groups’ research credits follow 2013 notice
T.D. 9717, 04/02/2015; Reg. § 1.41-0, Reg. § 1.41-6, Reg. § 1.41-6T , Reg. § 1.45G-0, Reg. § 1.45G-1, Reg. § 1.45G-1T , Reg. § 1.280C-4, Reg. § 1.280C-4T; Preamble to Prop Reg04/02/2015; Prop Reg § 1.41-6 , Prop Reg § 1.45G-1, Prop Reg § 1.280C-4 IRS has issued temporary regs which provide rules for […]
Regs On Reporting By Brokers Of Basis Amounts And Of Broker-To-Broker Transfers
T.D. 9713, 03/12/2015; Reg. § 1.6045-1, Reg. § 1.6045-1T, Reg. § 1.6045A-1 , Reg. § 1.6045A-1T; Preamble to Prop Reg03/12/2015; Prop Reg § 1.6045-1, Prop Reg § 1.6045A-1 IRS has issued final and temporary regs that update final 2013 regs on reporting by brokers of basis amounts and of broker-to-broker transfers. The text of the […]