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Issued by Internal Revenue Service

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of a public hearing on notice of proposed rulemaking. SUMMARY: This document provides a notice of public hearing on proposed changes to the regulations under section 468A of the Internal Revenue Code of 1986 (Code) relating to deductions for … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Start Printed Page 33468Register, the IRS is issuing temporary regulations that update the due dates and extensions of … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws the remaining part of a notice of proposed rulemaking containing proposed regulations that would have required an exchange or distribution of net value for certain corporate formations and reorganizations … [read more]

Start Preamble Start Printed Page 27334 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking, notice of public hearing, and withdrawal of notice of proposed rulemaking. SUMMARY: This document contains proposed regulations regarding implementation of section 1101 of the Bipartisan Budget Act of 2015 (BBA), which was … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: This document contains proposed regulations relating to certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. Start Printed Page 8173 … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulation; correction. SUMMARY: This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulation (REG-133353-16) that was published in the Federal Register on Friday, December 9, 2016. The … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulation. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, temporary regulations are being issued under sections 197, 704, 721(c), and 6038B of the Internal Revenue Code … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking. SUMMARY: This document withdraws proposed regulations relating to the definition of an authorized placement agency for purposes of a dependency exemption for a child placed for adoption that were … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed amendments to the definitions of qualified matching contributions (QMACs) and qualified nonelective contributions (QNECs) under regulations relating to certain qualified retirement plans that contain cash or deferred arrangements under section 401(k) … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are amending portions of temporary regulations that … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws portions of a notice of proposed rulemaking (REG-135734-14) published on April 8, 2016, in the Federal Register (81 FR 20588). The withdrawn portions relate to exceptions to general rules … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing temporary regulations (TD 9808) that … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulation. SUMMARY: This document contains proposed regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) describing the verification … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The … [read more]

Start Preamble Start Printed Page 95911 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations prescribing mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document provides proposed changes to the regulations under section 468A of the Internal Revenue Code of 1986 (Code) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants and the use … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-114734-16) that was published in the Federal Register on Thursday, November 3, 2016 (81 FR 76542). The proposed regulations provide rules regarding … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking, notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance regarding the … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulation. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register the IRS is issuing temporary regulations authorizing the disclosure of specified return information to the Bureau of … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that would modify the current definition of “net premiums written” for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The … [read more]

Start Preamble Start Printed Page 89020 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document proposes to amend the Health Insurance Providers Fee regulations to require certain covered entities engaged in the business of providing health insurance for United States health risks to electronically … [read more]

Start Preamble Start Printed Page 88882 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: Published elsewhere in this issue of the Federal Register, the Treasury Department and the IRS are issuing temporary regulations under section 987 of the Code relating … [read more]

Start Preamble Start Printed Page 88562 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference in part to temporary regulations. SUMMARY: This document contains proposed Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will modify the existing regulations related to the penalty under … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that relate to the establishment of dollar-value last-in, first-out (LIFO) inventory pools by certain taxpayers that use the inventory price index computation (IPIC) pooling method. The proposed regulations provide rules … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These proposed regulations would provide guidance on changes made … [read more]

Start Preamble Start Printed Page 84518 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to the application of section 514(c)(9)(E) of the Internal Revenue Code (Code) to partnerships that hold debt-financed real property and have one or more (but … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws portions of a notice of proposed rulemaking (INTL-49-86, subsequently converted to REG-209001-86) published in the Federal Register (53 FR 22186) on June 14, 1988, (the 1988 NPRM). The withdrawn … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that provide rules regarding the determination of the amount of United States property treated as held by a controlled foreign corporation (CFC) through a partnership. The proposed regulations affect United … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking, notice of proposed rulemaking, and notice of public hearing. SUMMARY: This document withdraws a proposed regulation relating to the user fee for the special enrollment examination to become an enrolled agent. This document also … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulation. SUMMARY: The Department of the Treasury (Treasury Department) and the IRS are issuing temporary regulations that affect corporations and partnerships that issue purported indebtedness to related corporations or partnerships in the … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of a public hearing on notice of proposed rulemaking. SUMMARY: This document provides a notice of public hearing on proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY: This document provides notice of the cancellation of a public hearing on proposed regulation relating to proposed amendments to the regulations that provide user fees for installment agreements. DATES: The … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of a public hearing on notice of proposed rulemaking. SUMMARY: This document provides a notice of a public hearing on proposed IRS regulations that are affecting the repeal of the General Utilities doctrine by the Tax Reform Act of … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Proposed Rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Start Printed Page 71026Register, the IRS is issuing temporary regulations under section 165(i) of the Internal Revenue Code … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed amendments to the regulations that provide user fees for offers in compromise. The proposed amendments affect taxpayers who wish to pay their liabilities through offers in … [read more]

Start Preamble Start Printed Page 69301 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking, including by cross reference to temporary regulations. SUMMARY: This document contains proposed regulations that incorporate the text of related temporary regulations and withdraws a … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-163113-02) that was published in the Federal Register on Thursday, August 4, 2016 (81 FR 51413). The proposed regulations concern the valuation … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document provides guidance relating to the income test and the asset diversification requirements that are used to determine whether a corporation may qualify as a regulated investment company (RIC) for federal income tax purposes. … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-131418-14) that was published in the Federal Register on Tuesday, August 2, … [read more]

Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-109086-15) published in the Federal Register on Friday, July 8, 2015 (81 FR 44557). The proposed regulations related to the health insurance … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions A. Overview B. User Fee Authority C. Installment Agreement User Fee D. Calculation of User Fees Generally 1. Cost Center Allocation 2. Determining the Per Unit Cost 3. Cost Estimation … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: Background and Explanation of Provisions Special Analyses Comments and Request for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 301 Proposed Amendments to the Regulations PART 301—PROCEDURE AND ADMINISTRATION DATES: Back to … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Covered Entities Classification of the Entity Control of the Entity Lapses Under Section 2704(a) Applicable Restrictions Under Section 2704(b) Disregarded Restrictions Coordination With Marital and Charitable Deductions Effective Dates Special … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 81 FR 40569, June 22, 2016 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background 1. Section 25A—Education Tax Credits 2. Section 222—Deduction for Qualified Expenses 3. Section 6050S—Information Reporting for Eligible Educational Institutions 4. Sections 6721, 6722 and 6724—Information Reporting Penalties and Penalty Relief … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Persons Required To Report Information Required To Be Reported Explanation of Provisions and Summary of Comments 1. Reporting of Catastrophic Plans 2. Reporting of Coverage Under Basic Health Programs 3. … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Background II. Solicitation of Comments A. Notification to Issuers Without Self-Certification B. Other Approaches With Respect to Insured Plans Described in the Supplemental Briefing C. Self-Insured Plans III. Collection of Information Requirements Footnotes … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Withdrawal of Notice of Proposed Rulemaking Proposed Amendments to the … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: II. Appendices A. Data Elements for Forms and Schedules B. Proposed Instructions for Form 5500 Annual Return/Report C. Proposed Instructions for Form 5500-SF III. Request for Comments IV. Discussion of Proposed Changes A. Modernize … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background A. Introduction B. Section 355 Requirements C. Development of Current Law and IRS Practice 1. Early Legislation 2. Case Law 3. Device Regulations a. 1955 Regulations b. 1989 Regulations 4. Active Business Requirement … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background and Explanation of Provisions Statement of Availability of IRS Documents Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Applicable Taxpayers Premium Assistance Credit Amount Coverage Month Required Contribution for Employer-Sponsored Coverage Information Reporting Explanation of Provisions 1. Effective/Applicability Date 2. Eligibility a. Applicable Taxpayers b. Exchange Determination of … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 81 FR 21795, April 13, 2016 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background I. American Jobs Creation Act of 2004 II. Pension Protection Act of 2006 III. Heroes Earnings Assistance and Relief Tax Act of 2008 IV. Small Business Jobs Act of 2010 and American Taxpayer … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions I. Overview II. Deferral of Compensation A. Section 457(f) and Section 457A Plans B. Short-Term Deferral Rule C. Stock Rights 1. Service Recipient Stock 2. Eligible Issuer of Service Recipient … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Thursday, July 14, 2016, at 10:00 a.m. Written or electronic comments and outlines of the topics to be discussed at the public hearing … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Monday, June 27, 2016 at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Background General Statutory Background and Enactment of ACA Expatriate Health Plans, Expatriate Health Plan Issuers and Qualified Expatriates IRS Notice 2015-43 IRS Notices 2015-29 and 2016-14 Excepted Benefits Short-Term, Limited-Duration Insurance Coverage Prohibition … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 81 FR 20588, April 8, 2016 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects Proposed Amendments to the Regulations PART 1—INCOME TAXES Example 1. … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Federal Employment Taxes Professional Employer Organizations The ABLE Act of 2014 Explanation of Provisions 1. Applicable Definitions 2. CPEO as Employer of Covered Employees 3. Application of Federal Employment Tax … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analysis Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 301 Proposed Amendments to the Regulations PART 301—PROCEDURE AND ADMINISTRATION DATES: Back … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Friday, May 13, 2016, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions 1. Overview 2. Amount and Timing of Deemed Distributions Under Section 305(c) A. Application of Section 305(b) and (c) Generally B. Application of Section 305(b) and (c) to Adjustments … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background List of Subjects in 26 CFR Part 1 Partial Withdrawal of a Notice of Proposed Rulemaking DATES: Back to Top As of April 8, 2016, portions of proposed rules (REG-147636-08 and REG-121534-12) published in … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to Top Written or electronic … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background I. Section 385 Statute and Legislative History A. Original Enactment of Section 385 B. 1989 and 1992 Amendments to Section 385 II. Regulations III. Case Law IV. Other Relevant Statutory … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Tractors, Trailers, and Trucks Tires Definition of Highway Vehicle Reason for These Regulations Explanation of Provisions Definition of Highway Vehicle Retail Tax on Tractors, Trailers, and Trucks Chassis Characterization Taxable … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments for the notice of proposed rulemaking and notice of public hearing published at 81 FR 8870, February 23, 2016, … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background 1. Overview 2. Summary of New Statutory Framework A. Section 1014(f) B. Section 6035 C. Penalties Under Sections 6662, 6721, and 6722 3. Notice 2015-57 4. Notice 2016-19 Summary of … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to Top Comments and requests … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to Top Comments and requests … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 79795, December 23, 2015, are still … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions 1. Definition of Political Subdivision A. Sovereign Powers B. Governmental Purpose C. Governmental Control i. Definition of Control ii. Control Vested in a State or Local Governmental Unit or an … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background 1. Overview 2. Prior Rulemaking Explanation of Provisions and Summary of Comments 1. Gifts From Controlling Donor—Meaning of Control 2. Type III Supporting Organization Relationship Test A. Notification Requirement B. … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Effective/Applicability Dates Special Analyses Comments and Public Hearing Contact Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES Footnotes DATES: Back to … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES Example 36. Example … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top The public hearing is being held on Monday, February 8, 2016 at 10 a.m. The IRS must now receive outlines of the topics … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions I. Overview II. Rules Related to Closed Plans and Similar Arrangements A. Modifications to the DBRA Rules Under § 1.401(a)(4)-8 B. Closed Plan Rule Added to the Plan Aggregation and Restructuring … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background I. Normal Retirement Age Generally II. Normal Retirement Age Under a Governmental Plan A. Application of Section 411 to Governmental Plans B. Pre-ERISA Vesting Requirements for Governmental Plans III. Application of the 2007 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Friday, February 26, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 300 Proposed Amendments to the Regulations PART 300—USER FEES DATES: Back to Top Written … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Monday, February 8, 2016 at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking at 80 FR 72649, November 20, 2015, … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Wednesday, January 27, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background List of Subjects in 26 CFR Part 1 Withdrawal of Notice of Proposed Rulemaking DATES: Back to Top As of January 8, 2016 the notice of proposed rulemaking published on September 17, 2015 (80 … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing originally scheduled for January 15, 2016 at 10 a.m. is cancelled. FOR FURTHER INFORMATION CONTACT: Back to Top Oluwafunmilayo Taylor of the Publications and Regulations Branch, Legal Processing … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background 1. Objectives of Proposed Regulatory Action 2. Exchange of Information, Confidentiality, and Improper Use of Information Explanation of Provisions 1. U.S. Persons Required To File Form XXXX, Country-by-Country Report 2. Information Required on … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication § 1.871-15[Corrected] § 1.1441-1[Corrected] DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions 1. Section 1.6015-1 2. Section 1.6015-2 3. Section 1.6015-3 4. Section 1.6015-4 5. Section 1.6015-5 6. Section 1.6015-6 7. Section 1.6015-7 8. Section 1.66-4 9. Effective and Applicability Dates Special … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Friday, December 18, 2015, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on August 13, 2015 (80 FR 48472), is extended to January 11, 2016. … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 55568, September 16, 2015 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Initial Regulatory Flexibility Analysis Description of the Reasons Why Action by the Agency Is Being Considered A Succinct Statement of the Objectives of, and Legal Basis for, … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 45905, August 3, 2015, … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 53058, September 2, 2015, are … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background List of Subjects in 26 CFR Part 1 Partial Withdrawal of a Notice of Proposed Rulemaking DATES: Back to Top As of October 27, 2015, the notice of proposed rulemaking published in the Federal … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Amendments to Regulations Incorporating Holdings of Windsor, Obergefell, and Revenue Ruling 2013-17 Registered Domestic Partnerships, Civil Unions, or Other Similar Relationships Not Denominated as Marriage Effect on Other Documents … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on July 23, 2015 (80 FR 43652), is extended to November 16, 2015. … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Tuesday, October 27, 2015, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to Top Written … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions Manner of Donee Reporting Time of Donee Reporting Proposed Effective Date Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background I. Current Law A. Section 367(a) B. Section 367(d) C. Legislative History of Section 367(d) D. Taxpayer Interpretations Regarding Foreign Goodwill and Going Concern Value Under Section 367 II. Reasons … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions Definitions Rules and Exceptions Applicable to Covered Gifts and Covered Bequests Liability for Section 2801 Tax Charitable Remainder Trusts Computation of Section 2801 Tax Value of a … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions 1. Obligations of Foreign Partnerships A. General Rule B. Exception for Obligations of Partnerships in Which Neither the Lending CFC Nor Any Person Related to the Lending CFC Is a … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background and Explanation of Provisions Special Analyses Comments and Request for a Public Hearing Contact Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Premium Tax Credit Employer Shared Responsibility Provision Minimum Value Explanation of Provisions Effective/Applicability Date and Transition Relief Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions 1. Definition of Return 2. Amount of the Penalty A. Decrease in Tax B. Subsequently Identified Transactions C. Penalty Under Section 6707A(e) for Failure To Report to the Securities and … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Proposed Effective/Applicability Date Reliance on Proposed Regulations Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background General Overview Explanation of Provisions 1. Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition of a Trade or Business (or Major Portion) 2. Oil Related Qualified … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Outlines of topics to be discussed at the public hearing being held on Friday, September 18, 2015 (see the document published at 80 FR … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing is being held on Friday, September 18, 2015, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 43625, July 23, 2015, … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, are … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments, and outlines of topics to be discussed at the public hearing scheduled for September 10, 2015 for the notice of … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background 1. Allocable Cash Basis Items 2. Tiered Partnerships Explanation of Provisions and Summary of Comments 1. Allocable Cash Basis Items 2. Tiered Partnerships 3. Additional Extraordinary Item for Publicly Traded Partnerships (PTPs) 4. … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 36301, June 24, 2015, … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Distributive Share Treatment Arrangements Subject to Sections 707(c) or 707(a)(1). Enactment of Section 707(a)(2)(A) Explanation of Provisions I. General Rules Regarding Disguised Payments for Services A. Scope B. Application and Timing II. Factors … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Proposed Effective Date Special Analyses Comments and Request for Public Hearing Drafting Information List of Subjects 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 22449, April 22, 2015, are … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Partial Withdrawal of Notice of Proposed Rulemaking Proposed … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions Qualification as an ABLE program Established and Maintained Establishment of an ABLE Account Disability Determination Change in Eligible Individual Status Contributions to an ABLE Account Application of … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Conditions for Suspensions Limitations on Suspensions Benefit Improvements Suspension Applications Participant Vote on Proposed Benefit Reduction Explanation of Provisions I. Overview II. General Rules on Suspension of Benefits III. Conditions … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 25970, May 6, 2015 are still being … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: DATES: Back to Top The public hearing originally scheduled for June 24, 2015 at 10 a.m. is cancelled. FOR FURTHER INFORMATION CONTACT: Back to Top Oluwafunmilayo Taylor of the Publications and Regulations Branch, Legal Processing … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Requests for a Public Hearing Drafting Information Withdrawal of Notice of Proposed Rulemaking List of Subjects in 26 CFR Part 1 Proposed Amendment to the … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background 1. Section 337(d) and the Repeal of the General Utilities Doctrine 2. Section 732(f) Explanation of Provisions 1. Aggregation of Section 732(b) Basis Adjustments 2. Gain Elimination Transactions 3. Tiered Partnerships Effective/Applicability Date … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions 1. Introduction 2. Allocation and Absorption of Members' Losses 3. Circular Adjustments to Basis A. The Circular Basis Problem and Current Regulations B. Proposed Circular Basis Rules i. In … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Overview of Legislative History and Current Regulations Definitions Inclusion of FFA in Income Explanation of Provisions 1. Removal of References to Highest Guaranteed Value 2. Determination of Fair Market Value … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Withdrawal of Notice of Proposed Rulemaking Proposed Amendments to the Regulations … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions 1. Section 7704(d)(1)(E) Activities A. Exploration B. Development C. Mining or Production D. Processing or Refining E. Transportation F. Marketing 2. Intrinsic Activities A. Specialized B. Essential C. Significant Services … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top This correction is effective April 27, 2015 and applicable April 3, 2015. FOR FURTHER INFORMATION CONTACT: Back to Top James Holmes at (202) 317-4137 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Explanation of Provisions I. Payments Subject to Section 5000C Tax II. Definitions A. Contracting Party, Foreign Contracting Party B. U.S. Government C. International Procurement Agreement D. Contract III. Exemptions From … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking by cross-reference to temporary regulations published at 80 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES DATES: Back to Top Comments and requests for a … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background and Explanation of Provisions Consideration of Administrative Burdens Related to Basis Reporting Special Analyses Comments and Request for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions 1. Introduction 2. Prior and Current Regulations 3. Proposed Regulations A. Overview B. Proposed Next Day Rule C. Previous Day Rule D. Revised Scope of the End of the … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Filing Requirement Filing and Form and Content of the Information Return Payee Identification Aggregate Reporting Method Gambling Winnings Other Than Bingo, Keno, and Slot Machine Play Proposed Effective/Applicability Date Special … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Request for Comments and Summary of Comments Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 57 Proposed Amendments to the Regulations PART 57—HEALTH INSURANCE PROVIDERS FEE DATES: Back to Top … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Request for Information Timing of Applications and Notices Footnotes DATES: Back to Top Comments must be received by April 6, 2015. ADDRESSES: Back to Top Send submissions to: CC:PA:LPD:PR (REG-102648-15), Room 5205, Internal … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction to Publication DATES: Back to Top Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 79 FR 65151, November 3, 2014, are … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background General Overview Legislative History Prior Regulations Summary of Comments and Explanation of Provisions In General Definition of Internal Use Software Non-Internal Use Software Dual Function Computer Software Computer Software and Hardware Developed as … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Background II. Overview of the Proposed Regulations A. Requirement To Provide a Summary of Benefits and Coverage 1. Providing the SBC a. Provision of the SBC by an Issuer to a Plan b. … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Proposed Effective/Applicability Date Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to the Regulations PART 1—INCOME TAXES … [read more]

  Table of Contents Back to Top AGENCIES: DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Background II. Overview of These Proposed Regulations A. Requirements of These New Proposed Regulations 1. Covers Additional Benefits 2. Limited in Amount 3. Nondiscrimination 4. Plan Eligibility Requirements 5. Reporting B. Pilot … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 801 Proposed Amendment to the Regulations PART 801—BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Summary of Comments and Explanation of Provisions 1. Determination of a Partner's Interest in Section 751 Property A. Adoption of Hypothetical Sale Approach B. Revaluations C. Effect of Basis Adjustments … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Statutory Provisions Regulatory History Notice 2012-65 Explanation of Provisions Effective Date Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to … [read more]

  Table of Contents Back to Top DATES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Need for Correction Correction of Publication DATES: Back to Top Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking by cross-reference to temporary regulations published at 79 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background I. In General II. Effective Dates III. Permissible Interest Crediting Rates Explanation of Provisions Proposed Effective/Applicability Dates Special Analyses Comments and Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Background Explanation of Provisions Proposed Effective Date Statement of Availability of IRS Documents Special Analyses Comments and Requests for Public Hearing Drafting Information List of Subjects in 26 CFR Part 1 Proposed Amendments to … [read more]

  Table of Contents Back to Top DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Paperwork Reduction Act Background Special Analyses Comments and Requests for a Public Hearing Drafting Information List of Subjects in 26 CFR Part 54 Proposed Amendments to the Regulations PART 54—PENSION EXCISE TAXES DATES: Back … [read more]

  Table of Contents Back to Top AGENCIES: DATES: ADDRESSES: FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Background II. Provisions of the Proposed Regulations Defining a Closely Held For-Profit Entity Religious Objection To Providing Coverage for Some or All of the Contraceptive Services Required To Be Covered. Other Potential … [read more]

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