RULES: Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns; Correction,
Published: 2008-07-16
This document contains a correction to final and temporary
regulations (TD 9409) that was published in the Federal Register on
Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the
disclosure and use of tax return information by tax return preparers.
These regulations provide updated guidance regarding the disclosure of
a
RULES: Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction,
Published: 2008-07-16
This document contains a correction to final regulations (TD
9410) that were published in the Federal Register on Tuesday, July 8,
2008 (73 FR 38915) relating to the discharge of liens under section
7425 and return of wrongfully levied upon property under section 6343
of the Internal Revenue Code of 1986. These regulations revise
regulations
RULES: Determining the Amount of Taxes Paid for Purposes of Section 901,
Published: 2008-07-16
This document contains final and temporary regulations under
section 901 of the Internal Revenue Code providing guidance relating to
the determination of the amount of taxes paid for purposes of the foreign tax credit.
The regulations affect taxpayers that claim direct and indirect
foreign tax credits. The text of these temporary regulations
PROPOSED RULES: Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns; Correction,
Published: 2008-07-16
This document contains a correction to a notice of proposed
rulemaking by crossreference to temporary regulations (REG12169808)
that was published in the Federal Register on Wednesday, July 2, 2008
(73 FR 37910) providing updated guidance affecting tax return preparers
regarding the disclosure of a taxpayer's social security number to a
tax return
PROPOSED RULES: Determining the Amount of Taxes Paid for Purposes of Section 901,
Published: 2008-07-16
In the Rules and Regulations section in this issue of the
Federal Register, the IRS is issuing temporary regulations that provide
guidance relating to the determination of the amount of taxes paid for
purposes of the foreign tax credit. The regulations affect taxpayers
that claim direct and indirect foreign tax credits. The text of those
temporary
PROPOSED RULES: Employer Comparable Contributions to Health Savings Accounts and Requirement of Return for Filing of the Excise Tax,
Published: 2008-07-16
This document contains proposed regulations providing guidance
on employer comparable contributions to Health Savings Accounts (HSAs)
under section 4980G of the Internal Revenue Code (Code) as amended by
sections 302, 305 and 306 of the Tax Relief and Health Care Act of 2006
(the Act). The proposed regulations also provide guidance relating to
the
PROPOSED RULES: Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction,
Published: 2008-07-16
This document contains corrections to a notice of proposed
rulemaking (REG10125808) that was published in the Federal Register
on Wednesday, June 18, 2008 (73 FR 34670) providing guidance under
Internal Revenue Code section 642(c) with regard to the Federal tax
consequences of an ordering provision in a trust, a will, or a
provision of local law
PROPOSED RULES: Tax Return Preparer Penalties; Correction,
Published: 2008-07-16
[REG12924307]
RIN 1545BG83
Tax Return Preparer Penalties Under Sections 6694 and 6695
Correction
In proposed rule document E812898 beginning on page 34560 in the
issue of Tuesday, June 17, 2008, make the following correction:
On page 34563, in the third column, in the third full paragraph, in
the first line, ``Sec. 66941(b)(1)'' should
