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1. Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

Part III: Treasury Department, Internal Revenue Service,

This document contains proposed regulations that explain how section 263(a) of the Internal Revenue Code (Code) applies to amounts paid to acquire, produce, or improve tangible property. The proposed regulations clarify and expand the standards in the current regulations under section 263(a), as well as provide some brightline tests (for example,
DEPARTMENT OF THE TREASURY : Veterans Affairs Department

2. Partner's Distributive Share; Correction

RULES: Partner's Distributive Share; Correction,

This document contains corrections to final regulations (TD 9398) that were published in the Federal Register on Monday, May 19, 2008 (73 FR 28699) providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are lookthrough entities or members of a consolidated group.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

3. Section 42 Utility Allowance Regulations Update

RULES: Section 42 Utility Allowance Regulations Update,

This document contains final regulations that amend the utility allowances regulations concerning the lowincome housing tax credit. The final regulations update the utility allowance regulations to provide new options for estimating tenant utility costs. The final regulations affect owners of lowincome housing projects who claim the credit, the
DEPARTMENT OF THE TREASURY : Internal Revenue Service

4. Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction

PROPOSED RULES: Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction,

This document contains corrections to a notice of proposed rulemaking (REG16874503) that was published in the Federal Register on Monday, March 10, 2008 (73 FR 12838) explaining how section 263(a) of the Internal Revenue Code applies to amounts paid to acquire, produce, or improve tangible property. The proposed regulations clarify and expand the
DEPARTMENT OF THE TREASURY : Internal Revenue Service

5. Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works

RULES: Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works,

This document contains a temporary regulation that provides the time and manner for making an election to treat the sale or exchange of musical compositions or copyrights in musical works created by the taxpayer (or received by the taxpayer from the works' creator in a transferred basis transaction) as the sale or exchange of a capital asset. The
DEPARTMENT OF THE TREASURY : Internal Revenue Service

6. Dependent Child of Divorced or Separated Parents or Parents Who Live Apart

RULES: Dependent Child of Divorced or Separated Parents or Parents Who Live Apart,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

7. Farmer and Fisherman Income Averaging; Correction

PROPOSED RULES: Farmer and Fisherman Income Averaging; Correction,

This document corrects a notice of proposed rulemaking by crossreference to temporary regulations (REG16169504) that was published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42538) relating to the averaging of farm and fishing income in computing income tax liability.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

8. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction

RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,

This document contains corrections to final and temporary regulations (TD 9368) that were published in the Federal Register on [[Page 15064]]
Friday, December 21, 2007 (72 FR 72582) regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. These regulations affect
DEPARTMENT OF THE TREASURY : Internal Revenue Service

9. Hybrid Retirement Plans; Hearing

PROPOSED RULES: Hybrid Retirement Plans,

This document provides notice of public hearing on proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code concerning certain hybrid defined benefit plans.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

10. Determining the Amount of Taxes Paid for Purposes of Section 901

PROPOSED RULES: Determining the Amount of Taxes Paid for Purposes of Section 901,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

11. Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock

RULES: Amendment of Matching Rule for Certain Gains on Member Stock; Guidance under Section 1502,

This document contains final and temporary regulations concerning the treatment of certain intercompany gain with respect to consolidated group member stock. These amendments provide for the redetermination of an intercompany gain as excluded from gross income in certain member stock transactions. These regulations affect corporations filing
DEPARTMENT OF THE TREASURY : Internal Revenue Service

12. Partner's Distributive Share; Correction

RULES: Partner's Distributive Share; Correction,

This document contains a correction to final regulations (TD 9398) that were published in the Federal Register on Monday, May 19, 2008 (73 FR 28699) providing rules for testing whether the economic effect of an allocation is substantial within the meaning of section 704(b) where partners are lookthrough entities or members of a consolidated group.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

13. Mortality Tables for Determining Present Value

RULES: Mortality Tables for Determining Present Value,

This document contains final regulations providing guidance regarding the mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements. These regulations affect sponsors,
administrators, participants, and beneficiaries of certain retirement plans.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

14. RIN-1545-BH39

PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,

This document corrects a notice of proposed rulemaking (REG- 15113507) that was published in the Federal Register on Tuesday, March 18, 2008 (73 FR 14417), that provides additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006.
DEPARTMENT OF THE TREASURY : Internal Revenue Service

15. Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works

PROPOSED RULES: Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works,

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation that provides the time and manner for making an election to treat the sale or exchange of musical compositions or copyrights in musical works created by the taxpayer (or received by the taxpayer from the works' creator in a
DEPARTMENT OF THE TREASURY : Internal Revenue Service

16. Multiemployer Plan Funding Guidance; Correction

PROPOSED RULES: Multiemployer Plan Funding Guidance; Correction,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

17. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction

RULES: Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction,

This document contains corrections to final and temporary regulations (TD 9368) that were published in the Federal Register on Friday, December 21, 2007 (72 FR 72582) regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. These regulations affect taxpayers
DEPARTMENT OF THE TREASURY : Internal Revenue Service

18. Assumption of Liabilities

RULES: Assumption of Liabilities,

This document contains final regulations relating to the assumption of liabilities under section 358(h) of the Internal Revenue Code (Code). Section 358(h) provides that, after application of section 358(d), the basis in stock received in a nonrecognition transaction shall be reduced to the fair market value of the stock by the amount of any
DEPARTMENT OF THE TREASURY : Internal Revenue Service

19. Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction

PROPOSED RULES: Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction,

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

20. Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization

RULES: Standards for Recognition of Tax-Exempt Status if Private Benefit Exists, etc.; Correction,

This document contains corrections to final regulations (TD 9390) that were published in the Federal Register on Friday, March 28, 2008 (73 FR 16519) clarifying the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code. These final regulations also contain provisions that clarify the relationship between
DEPARTMENT OF THE TREASURY : Internal Revenue Service

21. Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts

RULES: Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts,

This document contains final regulations concerning the diversification requirements of section 817(h) of the Internal Revenue Code (Code). The regulations expand the list of holders whose beneficial interests in an investment company, partnership, or trust do not prevent a segregated asset account from looking through to the assets of the
DEPARTMENT OF THE TREASURY : Internal Revenue Service

22. Alternative Simplified Credit Under Section 41(c)(5)

RULES: Alternative Simplified Credit under Section 41(c)(5),

This document contains final and temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code. The final and temporary regulations implement changes to the credit for increasing research activities under section 41 made by the Tax Relief and Health Care Act
DEPARTMENT OF THE TREASURY : Internal Revenue Service

23. Rules for Home Construction Contracts

PROPOSED RULES: Rules for Home Construction Contracts,

This document contains proposed regulations amending the regulations under Sec. 1.460 to provide guidance to taxpayers in the home construction industry regarding accounting for certain longterm construction contracts that qualify as home construction contracts under section 460(e)(6) of the Internal Revenue Code (Code) and to provide guidance to
DEPARTMENT OF THE TREASURY : Internal Revenue Service

24. Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred

RULES: Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits, etc.; correction,

This document contains a correction to final regulations (TD 9387) that were published in the Federal Register on Thursday, March 20, 2008 (73 FR 14934), providing guidance on the normalization requirements applicable to public utilities that benefit (or have benefited) from accelerated depreciation methods or from the investment tax credit
DEPARTMENT OF THE TREASURY : Internal Revenue Service

25. Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction

RULES: Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction,

This document contains a correction to temporary regulations (TD 9369) that were published in the Federal Register on Wednesday, December 26, 2007 (72 FR 72929) affecting component members of a controlled group of corporations and consolidated groups filing life nonlife Federal income tax returns. These regulations provide guidance for calculating
DEPARTMENT OF THE TREASURY : Internal Revenue Service

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