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The Federal Register

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1. Source Rules Involving U.S. Possessions and Other Conforming Changes

RULES: Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,

Correction

In rule document 081105 beginning on page 19350 in the issue of Wednesday, April 9, 2008 make the following corrections:

1. On page 19357, in the third column, in the first paragraph, in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read
``Sec. 601.601(d)(2)(ii)(b)''.

Sec. 1.9372 [Corrected]

2. On page 19373, in Sec.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

2. Declaratory Judgments--Gift Tax Determinations

PROPOSED RULES: Declaratory Judgments; Gift Tax Determinations,

This document contains proposed regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments as to the valuation of gifts. Changes to the applicable law were made by section 506(c)(1) of the Taxpayer Relief Act of 1997 (TRA). The proposed regulations
DEPARTMENT OF THE TREASURY : Internal Revenue Service

3. Guidance Regarding Foreign Base Company Sales Income; Hearing

PROPOSED RULES: Guidance Regarding Foreign Base Company Sales Income; Hearing,

This document provides notice of public hearing on proposed regulations that provide guidance relating to foreign base company sales income, as defined in section 954(d), in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or
DEPARTMENT OF THE TREASURY : Internal Revenue Service

4. Qualified Nonpersonal Use Vehicles

PROPOSED RULES: Qualified Nonpersonal Use Vehicles,

This document contains proposed regulations relating to qualified nonpersonal use vehicles as defined in section 274(i). Qualified nonpersonal use vehicles are excepted from the substantiation requirements of section 274(d)(4) that apply to listed property as defined in section 280F(d)(4). These proposed regulations would add clearly marked public
DEPARTMENT OF THE TREASURY : Internal Revenue Service

5. Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)

NOTICES: Area 7 Taxpayer Advocacy Panel,

This is to correct the Federal Register Notice that was posted on May 27, 2008. The correct date and time for this meeting is Wednesday, June 25, 2008. An open meeting of the Area 7 committee of the Taxpayer Advocacy Panel will be conducted via telephone conference call. The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and
DEPARTMENT OF THE TREASURY : Internal Revenue Service

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