TD 9478
Amendments to the Section 7216 regulations – Disclosure or Use of Information by Preparers of Returns
REG 101896-09
Contains proposed amendments to the Income Tax Regulations (26 CFR part 1), the Regulations on Employment Tax and Collection of Income Tax at the Source (26 CFR part 31), and the Regulations on Procedure and Administration (26 CFR part 301) relating to information reporting by brokers and others as required by section 6045. This document also contains proposed amendments relating to the scope and computation of basis by the average basis method under section 1012 and to new information reporting requirements by brokers, custodians, and issuers of securities under sections 6045A and 6045B.
TD 9454
Final regulations regarding the e-postcard filing requirement for small tax-exempt organizations
TD 9450
Final regulations on reporting requirements of lump-sum timber sales.
TD 9448
Temporary and proposed regulation on how to use the mortality tables under Sec. 7520
REG 116699-07
Proposed regulations that provide guidance on mandatory electronic filing of Form 2290, Heavy Highway Vehicle Use Tax Return, for 25 or more vehicles.
TD-9437
Final regulations on disclosure of a taxpayer's social security number.
TD-9436 CA
Corrections to final regulations under Sections 6694 and 6695 relating to preparer penalties.
TD-9436
Final regulations implementing amendments to the tax return preparer penalties under IRC Secs. 6694 and 6695 by the Small Business Act of 2007 [211 pages].
TD-9431
Final regulations providing guidance on the information reporting required on employer-owned life insurance contracts under Sec. 6039I.
REG 142339-05
This document contains proposed regulations relating to how an entity serving certain targeted populations under section 45D(e)(2) can meet the requirements to be a qualified active low-income community business.
TD-9423
This document contains final and temporary regulations necessary to implement the redesigned Form 990, "Return of Organization Exempt From Income Tax."
TD-9405
Final regulations relating to employment tax adjustments and employment tax refund claims.
REG 102822-08
This document contains proposed regulations that provide guidance on the manner in which an S corporation reduces its tax attributes under Sec. 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under Sec. 108(a).
REG 140029–07
These proposed regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions under Sec. 170 of the Internal Revenue Code.
TD-9418
Final regulations on the conversion of annuity contracts from non-Roth individual retirement accounts (IRAs) to Roth IRAs under Sec. 408A.
TD-9417
Final, temporary, and proposed regulations under Sec. 1301 regarding the allowance of farm income averaging to fishermen.
TD-9413
Designated settlement funds—escrow accounts, trusts, and funds used in deferred like-kind exchanges; loans to exchange facilitators.
TD-9411
This document contains final and temporary regulations relating to elections to deduct start-up expenditures under section 195 of the Internal Revenue Code (Code), organizational expenditures of corporations under section 248, and organizational expenses of partnerships under section 709.
TD-9409
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.
TD-9408
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 Working Families Tax Relief Act of 2004 (WFTRA) and the Gulf Opportunity Zone Act of 2005.
TD-9407
This document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns.
REG–129243–07
This document contains proposed regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by the Small Business and Work Opportunity Tax Act of 2007. The proposed regulations affect tax return preparers and provide guidance regarding the amended provisions. (218 pages)
TD-9394
Withholding tax on foreign partner's share of effectively connected income—special rules to reduce partnership's tax with respect to foreign partner's allocable share of effectively connected taxable income.
REG-136596-07
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 preparation of a tax return.
TD-9375
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.
TD-9366
Temporary regulations describing the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice using Form 990-N.
TD-9364
Information Reporting on Employer-Owned Life Insurance Contracts
REG-138637-07
Proposed regulations under Circular 230 amending the preparer standards and penalties under IRC Sec. 6694.
TD-9359
Final regulations under Circular 230
TD-9352
Final regulations on reportable transactions.
TD-9351
Final regulations on reportable transactions.
TD-9350
Final regulations on reportable transactions.
TD-9347
Final regulations explaining new rules for corporate estimated tax payments. (70 pages)
TD-9329
Final regulations affecting taxpayers who e-file federal income tax returns.
TD-9325
Final regulations under IRC Sections 401(a) and 411(d)(6). These regulations provide rules permitting distributions to be made from a pension plan upon the attainment of normal retirement age prior to a participant's severance from employment with the employer maintaining the plan. These regulations provide guidance regarding distributions from qualified pension plans and will affect administrators of, and participants in, such plans.
TD-9324
Final regulations concerning taxation of distributions from designated Roth accounts.
Proposed Reg. 1.152-4
Relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year. The proposed regulations reflect amendments under the Working Families Tax Relief Act of 2004 (WFTRA) and the Gulf Opportunity Zone Act of 2005 (GOZA).
REG-100841-97
Proposed regulations under Sec. 6159. Agreements for Payment of Tax Liabilities in Installments
TD-9314
Final regulations regarding depreciation of MACRS Property that is acquired in a like-kind exchange or as a result of an involuntary conversion.
