TD-9417
Final, temporary, and proposed regulations under Sec. 1301 regarding the allowance of farm income averaging to fishermen.
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.
TD-9289
Final regulations under section 752 for taking into account certain obligations of a business entity that is disregarded as separate from its owner under section 856(1) or section 1361(b)(3)
TD-9288
Final regulations relating to user fees for the special enrollment examination to become an enrolled agent, the application for enrollment of enrolled agents, and the renewal of this enrollment.
TD-9277
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
TD-9263
Final regulations under Section 199
Proposed Changes to Circular 230
This document proposes modifications of the regulations governing practice before the IRS (Circular 230). These proposed regulations affect individuals who practice before the IRS. The proposed amendments modify the general standards of practice before the IRS. This document also provides notice of a public hearing on the proposed regulations.
REG-105847-05
Proposed regulations under section 199 of the Code relate to the deduction for income attributable to domestic production activities. (91 pages)
TD-9239
Regulations for filing new Form 944, Employers Annual Federal Tax Return.
TD-9229
Automatic extension of time for filing returns for individuals; business taxpayers; employee plans; and gifts.
TD-9201
Regulations Governing Practice Before the Internal Revenue Service
TD-9196
Temporary and proposed regulations eliminate the requirement that employers send copies of potentially questionable Forms W-4, Employee's Withholding Allowance Certificate, to the IRS. The new regulations take effect on April 14, 2005.
TD-9189
This document contains the final regulations relating to property exempt from levy, which revise regulations currently published under Internal Revenue Code Code Sec. 6334; . The regulation reflects changes made by the IRS Restructuring and Reform Act of 1998 (the RRA 98) and provides guidance regarding: (1) procedures for obtaining prior judicial approval of certain principal residence levies; (2) an exemption from levy for certain residences in small deficiency cases and for certain business assets in the absence of administrative approval or jeopardy; and (3) the applicable dollar amounts for certain exemptions. The regulation also reflects changes made by the Taxpayer Relief Act of 1997, which permits levy on certain specified payments with the prior approval of the Secretary.
TD-9186
Temporary regulations that modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.
TD-9175
Electronic Filing Requirements for Large Corporations, Exempt Organizations.
TD-9171
These regulations finalize the rules relating to the new markets tax credit under section 45D and replace the temporary regulations which expire on December 23, 2004.
TD-9165
Final Regulations Governing Practice Before the Internal Revenue Service.
TD-9163
Final regulations and removal of temporary regulations on Automatic Extension of Time to File Certain Information Returns and Exempt Organization Returns.
TD-9152
Final Regulations on Reduced Maximum Exclusion of Gain from Sale or Exchange of Principal Residence.
TD-9151
Final and temporary regulations were issued replacing Standard Industrial Classification System with North American Industry Classification System for making like class determinations under Code Sec. 1031. Click the link below for a list of the codes: http://www.census.gov/epcd/naics02/naicod02.htm
TD-9132
Final Regulations for Change in use of MACRS Property Held by the Same Owner
TD-9130
Final Regulations regarding required minimum distributions from retirement plans.
TD-9125
Deduction for Interest on Qualified Education Loans
TD-9091
Special Depreciation Allowance
TD-9031
Reduced Maximum Exclusion of Gain from Sale or Exchange of Principal Residence
TD-9030
Exclusion of Gain from Sale or Exchange of a Principal Residence
TD-9011
Regulations Governing Practice Before the Internal Revenue Service
