RULES: Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns,
Published: 2008-07-02
This document contains final and temporary regulations that
provide 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 taxpayer's social security
number to a tax return preparer located outside of the United States.
The text of these
RULES: Dependent Child of Divorced or Separated Parents or Parents Who Live Apart,
Published: 2008-07-02
This document contains final regulations relating to a claim
that a child is a dependent by parents who are divorced, legally
separated under a decree of separate maintenance, or separated under a
written separation agreement, or who live apart at all times during the
last 6 months of the calendar year. The regulations reflect amendments
under the
PROPOSED RULES: Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns,
Published: 2008-07-02
In the Procedure and Administration section of this issue of
the Federal Register, the IRS is issuing temporary regulations that
provide updated guidance affecting tax return preparers regarding the
disclosure of a taxpayer's social security number to a tax return
preparer located outside of the United States in order to provide an
exception
PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,
Published: 2008-07-02
This document contains a correction to a notice of public
hearing on a notice of proposed rulemaking that was published in the
Federal Register on Friday, June 27, 2008 (73 FR 36476) providing
additional rules for certain multiemployer defined benefit plans that
are in effect on July 16, 2006. These proposed regulations affect
sponsors and
