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RULES: Guidance Necessary to Facilitate Electronic Tax AdministrationUpdating of Section 7216 Regulations,
Published: 2008-01-07
This document contains regulations to update the rules
regarding the disclosure and use of tax return information by tax
return preparers. Among other things, the regulations finalize rules
for taxpayers to consent to the disclosure or use of their tax return
information by tax return preparers.
PROPOSED RULES: Section 6707A and the Failure to Include on any Return or Statement any Information Required to be Disclosed,
Published: 2008-09-11
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations under
section 6707A of the Internal Revenue Code (Code), which provide the
rules relating to the assessment of penalties under section 6707A for
the failure to include on any return or statement any information
required to be
RULES: Simplification of Entity Classification Rules; Correction,
Published: 2008-04-04
This document contains a correction to final regulations (TD
8697), that were published in the Federal Register on Wednesday,
December 18, 1996 (61 FR 66584). The final regulations classify certain
business organizations under an elective regime.
PROPOSED RULES: Guidance Necessary to Facilitate Electronic Tax AdministrationUpdating of Section 7216 Regulations,
Published: 2008-01-07
This document describes rules that the Treasury Department and
the IRS are considering proposing, in a notice of proposed rulemaking,
regarding the disclosure and use of tax return information by tax
return preparers. The rules would apply to the marketing of refund
anticipation loans (RALs) and certain other products in connection with
the
RULES: Classification of Certain Foreign Entities,
Published: 2008-11-28
This document contains final regulations relating to certain
business entities included on the list of foreign business entities
that are always classified as corporations for Federal tax purposes.
The regulations are needed to make the Federal tax classification of
the Bulgarian public limited liability company (aktsionerno druzhestvo)
consistent
RULES: Disclosure of Return Information in Connection with Written Contracts Among the IRS Whistleblowers, etc.,
Published: 2008-03-25
This document contains temporary regulations relating to the
disclosure of return information, pursuant to section 6103(n) of the
Internal Revenue Code (Code), by an officer or employee of the Treasury
Department, to a whistleblower and, if applicable, the legal
representative of the whistleblower, to the extent necessary in
connection with a
PROPOSED RULES: Withdrawal of Regulations Under Old Section 6323(b)(10); Correction,
Published: 2008-05-14
This document contains corrections to a notice of proposed
rulemaking (REG14199806) that was published in the Federal Register
on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and
priority of the Federal tax lien against certain persons under section
6323 of the Internal Revenue Code.
RULES: Procedure and Administration; Tax Shelter Registration; Correction,
Published: 2008-12-02
This document contains a correction to temporary regulations
(TD 7964) that were published in the Federal Register on Wednesday,
August 15, 1984 (49 FR 32712) relating to tax shelter registration. In
addition, the text of the temporary regulations set forth in this
document also serves as the text of the proposed regulations cross
referenced in the
PROPOSED RULES: Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, etc.,
Published: 2008-03-25
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the disclosure of return information, pursuant to section 6103(n), to
whistleblowers and their legal representatives. The temporary
regulations describe the circumstances by which an officer or employee
of the Treasury
PROPOSED RULES: Declaratory Judgments; Gift Tax Determinations,
Published: 2008-06-09
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
RULES: Amendments to Section 7216 Regulations- Disclosure or Use of Information by Preparers of Returns,
Published: 2008-12-16
This document contains final regulations that provide rules
relating to the disclosure and use of tax return information by tax
return preparers. These regulations affect tax return preparers and
provide updated guidance regarding the disclosure of a taxpayer's
social security number to a tax return preparer located outside of the
United States.
RULES: Classification of Certain Foreign Entities,
Published: 2008-03-21
This document contains temporary and final regulations
relating to certain business entities included on the list of foreign
business entities that are always classified as corporations for
Federal tax purposes. The regulations are needed to make the Federal
tax classification of Bulgarian public limited liability companies
consistent with the
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
PROPOSED RULES: Section 6707 and the Failure to Furnish Information Regarding Reportable Transactions,
Published: 2008-12-22
This document contains proposed regulations under section 6707
of the Internal Revenue Code (Code), which provide the rules relating
to the assessment of penalties against material advisors who fail to
timely file a true and complete return required under section 6111(a).
The regulations implement the amendments to section 6707 by the
American Jobs
PROPOSED RULES: Classification of Certain Foreign Entities,
Published: 2008-03-21
In the Rules and Regulations section of this issue of the
Federal Register, the IRS and the Treasury Department are issuing
temporary and final regulations relating to certain business entities
included on the list of foreign business entities that are always
classified as corporations for Federal tax purposes. The regulations
are needed to make
RULES: Change to Office to which Notices of Nonjudicial Sale Requests for Return of Wrongfully Levied Property must be sent,
Published: 2008-07-08
This document contains final regulations relating to the
discharge of liens under section 7425 and return of wrongfully levied
upon property under section 6343 of the Internal Revenue Code (Code) of
1986. These regulations revise regulations currently published under
sections 7425 and 6343. These regulations clarify that such notices and
claims
RULES: Disclosure of Return Information to the Bureau of Economic Analysis,
Published: 2008-12-29
This document contains final regulations relating to
disclosures of corporate tax return information to the Bureau of
Economic Analysis (Bureau). The final regulations authorize the IRS to
disclose certain items of corporate tax return information to the
Secretary of Commerce for purposes of structuring United States
national economic accounts and
RULES: Substitute for Return; Correction,
Published: 2008-03-13
This document corrects final regulations and removal of
temporary regulations (TD 9380) that was published in the Federal
Register on Wednesday, February 20, 2008 (73 FR 9188), relating to
substitutes for returns.
PROPOSED RULES: Postponement of Certain Tax-related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions,
Published: 2008-07-15
This document contains a proposed regulation that proposes to
amend existing regulations issued under section 7508A of the Internal
Revenue Code (Code). The purpose of the proposed regulation is to
clarify rules relating to the postponement of certain taxrelated acts
by reason of a Presidentially declared disaster or terroristic or
military
RULES: Release of Lien or Discharge of Property; Correction,
Published: 2008-02-29
Correction
In rule document E81569 beginning on page 5741 in the issue of Thursday, January 31, 2008, make the following correction:
Sec. 301.63251 [Corrected]
On page 5742, in Sec. 301.63251, in the third column, in paragraph
(5), in the third line, ``proof of full payment'' should read ``proof of full payment''.
[FR Doc. Z81569 Filed
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: Third-Party and John Doe Summons Disputes,
Published: 2008-04-30
This document contains final regulations relating to third-
party and John Doe summonses. These final regulations reflect
amendments to sections 7603 and 7609 of the Internal Revenue Code of
1986 made by the Internal Revenue Service Restructuring and Reform Act
of 1998, the Omnibus Budget Reconciliation Act of 1990, the Technical
and Miscellaneous
RULES: Release of Lien or Discharge of Property; Correction,
Published: 2008-02-22
This document contains corrections to final regulations (TD
9378) that were published in the Federal Register on Thursday, January
31, 2008 (73 FR 5741) relating to release of lien and discharge of
property under sections 6325, 6503 and 7423 of the Internal Revenue
Code. These regulations update existing regulations and contain
procedures for
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
PROPOSED RULES: Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons,
Published: 2008-04-28
This document contains proposed regulations regarding the use
of designated summonses and related summonses and the effect on the
period of limitations on assessment when a case is brought with respect
to a designated or related summons. This document also withdraws the
previous proposed regulations published in the Federal Register on July
31,
