26 CFR 301 - PROCEDURE AND ADMINISTRATION

There are 24 Updates appearing in the Federal Register for 26 CFR 301. Select the tab below to view.

Authority: 26 U.S.C. 7805. Section 301.6011-2 also issued under 26 U.S.C. 6011(e). Section 301.6011-3 also issued under 26 U.S.C. 6011. Section 301.6011-5 also issued under 26 U.S.C. 6011. Section 301.6011-6 also issued under 26 U.S.C. 6011(a). Section 301.6011-7 also issued under 26 U.S.C. 6011(e). Section 301.6033-4 also issued under 26 U.S.C. 6033. Section 301.6036-1 also issued under 26 U.S.C. 6036. Section 301.6037-2 also issued under 26 U.S.C. 6037. Section 301.6050M-1 also issued under 26 U.S.C. 6050M. Section 301.6061-1 also issued under 26 U.S.C. 6061. Section 301.6081-2 also issued under 26 U.S.C. 6081(a). Section 301.6103(c)-1 also issued under 26 U.S.C. 6103(c). Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1). Section 301.6103(j)(1)-1T also issued under 26 U.S.C. 6103(j)(1); Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5). Section 301.6103(k)(6)-1 also issued under 26 U.S.C. 6103(k)(6); Section 301.6103(k)(6)-1T also issued under 26 U.S.C. 6103(k)(6); Section 301.6103(k)(9)-1 also issued under 26 U.S.C. 6103(k)(9) and 26 U.S.C. 6103(q). Section 301.6103(l)-1 also issued under 26 U.S.C. 6103(q). Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14). Section 301.6103(m)-1 also issued under 26 U.S.C. 6103(q). Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n). Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n). Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(q). Section 301.6103(p)(2)(B)-1 also issued under 26 U.S.C. 6103(p)(2). Section 301.6103(p)(2)(B)-1T also issued under 26 U.S.C. 6103(p)(2). Sections 301.6103(p)(4)-1 and 301.6103(p)(7)-1T also issued under 26 U.S.C. 6103(p)(4) and (7) and (q), Section 301.6104(a)-6(d) is also issued under 5 U.S.C. 552. Section 301.6104(b)-1(d)(4) is also issued under 5 U.S.C. 552. Section 301.6104(d)-1(d)(3)(i) is also issued under 5 U.S.C. 552. Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3). Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3). Section 301.6104(d)-4 also issued under 26 U.S.C. 6104(e)(3). Section 301.6104(d)-5 also issued under 26 U.S.C. 6104(e)(3). Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d). Section 301.6109-3 also issued under 26 U.S.C. 6109. Section 301.6111-1T also issued under 26 U.S.C. 6111. Section 301.6111-2T also issued under 26 U.S.C. 6111(f)(4). Section 301.6111-3 also issued under 26 U.S.C. 6111. Section 301.6111-3T also issued under 26 U.S.C. 6111. Section 301.6112-1T also issued under 26 U.S.C. 6112. Section 301.6114-1 also issued under 26 U.S.C. 6114. Section 301.6222(a)-1T also issued under 26 U.S.C. 6230(k). Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k). Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k). Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k). Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k). Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k). Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k). Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (i) and (k). Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k). Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k). Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (i) and (k). Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k). Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k). Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k). Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k). Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k). Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k). Section 301.6229(c)(2)-1 is also issued under 26 U.S.C. 6230(k). Section 301.6229(c)(2)-1T also issued under 26 U.S.C. 6230(k). Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k). Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6231(a)(7)-2 also issued under 26 U.S.C. 6230 (i) and (k). Section 301.6231(a)(12)-1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12). Section 301.6231(c)-1 also issued under 26 U.S.C. 6231(c)(1) and (3). Section 301.6231(c)-2 also issued under 26 U.S.C. 6231(c)(1) and (3). Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(c)-4T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c). Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k). Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k). Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k). Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (i) and (k) and 6231(f). Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233. Section 301.6241-1T also issued under 26 U.S.C. 6241. Section 301.6245-1T also issued under 26 U.S.C. 6245. Section 301.6311-2 also issued under 26 U.S.C. 6311. Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(f)(3). Section 301.6325-1T also issued under 26 U.S.C. 6326. Section 301.6343-1 also issued under 26 U.S.C. 6343. Section 301.6343-2 also issued under 26 U.S.C. 6343. Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351. Section 301.6402-7 also issued under 26 U.S.C. 6402(i) and 6411(c). Section 301.6404-2 also issued under 26 U.S.C. 6404. Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3). Section 301.6621-1 also issued under 26 U.S.C. 6230(k). Section 301.6689-1T also issued under 26 U.S.C. 6689(a). Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3). Section 301.7502-1 also issued under 26 U.S.C. 7502. Section 301.7502-1T also issued under 26 U.S.C. 7502(c). Section 301.7502-2 also issued under 26 U.S.C. 7502. Section 301.7507-1 also issued under 26 U.S.C. 597. Section 301.7507-9 also issued under 26 U.S.C. 597. Section 301.7508-1 also issued under 26 U.S.C. 7508(a)(1)(K). Section 301.7508A-1 also issued under 26 U.S.C. 7508(a)(1)(K) and 7508A(a). Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988. Section 301.7624-1 also issued under 26 U.S.C. 7624. Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11). Section 301.7701(i)-1(g)(1) also issued under 26 U.S.C. 7701(i)(2)(D). Section 301.7701(i)-4(b) also issued under 26 U.S.C. 7701(i)(3). Section 301.9000-1 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9000-2 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9000-3 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9000-4 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9000-5 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9000-6 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804; Section 301.9100-1T also issued under 26 U.S.C. 6081. Section 301.9100-2T also issued under 26 U.S.C. 6081. Section 301.9100-3T also issued under 26 U.S.C. 6081. Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G). Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat. 2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804. Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii), 42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(l), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a). Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a). Sections 301.9100-13T, 301.9100-14T and 301.9100-15T also issued under 26 U.S.C. 108(d)(8) and 1017(b)(3)(E). Section 301.9100-16T also issued under 26 U.S.C. 463(d).

Source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

Title 26 published on 2009-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2012-02-29; vol. 77 # 40 - Wednesday, February 29, 2012

77 FR 12203 - Public Inspection of Material Relating to Tax-Exempt Organizations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-4740
RIN	1545-BG60
TD	9581

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Effective Date: These regulations are effective on February 29, 2012.

26 CFR Part 301

Summary

This document contains final regulations pertaining to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents. These regulations are necessary to clarify rules relating to information and materials made available by the IRS for public inspection under the Internal Revenue Code (Code). The final regulations affect certain organizations exempt from Federal income tax, organizations that were exempt but are no longer exempt from Federal income tax, and organizations that were denied tax-exempt status.

2012-02-22; vol. 77 # 35 - Wednesday, February 22, 2012

77 FR 10370 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-3989
RIN	1545-BJ89
TD	9580

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: This final regulation is effective on February 22, 2012. Applicability Date: For dates of applicability, see § 301.7623-1(g).

26 CFR Part 301

Summary

This document contains final regulations relating to the payment of rewards under section 7623(a) of the Internal Revenue Code for detecting underpayments or violations of the internal revenue laws and whistleblower awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.

2011-12-22; vol. 76 # 246 - Thursday, December 22, 2011

76 FR 80082 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-32458
RIN	1545-BI47
TD	9568

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on December 16, 2011. Applicability Date: For dates of applicability, see §§ 1.482-1(j)(6)(i), 1.482-2(f), 1.482-4(h), 1.482-7(l), 1.482-8(c), 1.482-9(n)(3), and 1.301-7701-1(f).

26 CFR Parts 1, 301, and 602

Summary

This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations.

2011-12-06; vol. 76 # 234 - Tuesday, December 6, 2011

76 FR 76037 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-31182
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on December 6, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

This document describes a correction to final and temporary regulations (TD 9554) extending the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3) (concerning individuals who work for certain family members), 3127 (concerning members of religious faiths), and 3306(c)(5) (concerning persons employed by children and spouses and children under 21 employed by their parents) of the Internal Revenue Code (“Code”) to entities that are disregarded as separate from their owners for Federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. These regulations were published in the Federal Register on Tuesday, November 1, 2011 (76 FR 67363).

2011-11-17; vol. 76 # 222 - Thursday, November 17, 2011

76 FR 71259 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29560
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on November 17, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

2011-11-14; vol. 76 # 219 - Monday, November 14, 2011

76 FR 70340 - Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29313
RIN	1545-BG89
TD	9556

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

These regulations are effective November 14, 2011.

26 CFR Parts 26 and 301

Summary

This document contains final regulations that provide rules relating to the disclosure of listed transactions and transactions of interest with respect to the generation-skipping transfer tax under section 6011 of the Internal Revenue Code (Code), conforming amendments under sections 6111 and 6112, and rules relating to the preparation and maintenance of lists with respect to reportable transactions under section 6112. The regulations affect taxpayers participating in listed transactions and transactions of interest and material advisors to such transactions. The final regulations also contain rules under section 6112 that affect material advisors to reportable transactions. These regulations provide guidance regarding the length of time a material advisor has to prepare the list that must be maintained after the list maintenance requirement first arises with respect to a reportable transaction. These regulations also clarify guidance regarding designation agreements.

2011-11-10; vol. 76 # 218 - Thursday, November 10, 2011

76 FR 70057 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29087
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

This correction is effective on November 10, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

2011-11-01; vol. 76 # 211 - Tuesday, November 1, 2011

76 FR 67363 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28176
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final and temporary regulations.

Effective Date: These regulations are effective on November 1, 2011. Applicability Date: For dates of applicability see §§ 31.3121(b)(3)-1T(e), 31.3127-1T(d), 31.3306(c)(5)-1T(e), 301.7701-2T(e)(5).

26 CFR Parts 31 and 301

Summary

This document contains final and temporary regulations amending 26 CFR parts 31 and 301. These regulations extend the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3) (concerning individuals who work for certain family members), 3127 (concerning members of religious faiths), and 3306(c)(5) (concerning persons employed by children and spouses and children under 21 employed by their parents) of the Internal Revenue Code (“Code”) to entities that are disregarded as separate from their owners for federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .

2011-10-26; vol. 76 # 207 - Wednesday, October 26, 2011

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-27720
RIN	1545-BH90
TD	9553

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on October 26, 2011. Applicability Date: For dates of applicability, see §§ 301.7701-2(e)(2), 301.7701-2(e)(5), and 301.7701-2(e)(6).

26 CFR Part 301

Summary

This document contains final regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. These regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS.

2011-10-11; vol. 76 # 196 - Tuesday, October 11, 2011

76 FR 62607 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-26187
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on October 11, 2011 and applies to any payment or document mailed and delivered in accordance with the requirements of § 301.7502-1 in an envelope bearing a postmark dated after September 21, 2004.

26 CFR Part 301

Summary

This document contains corrections to final regulations that were published in the Federal Register on Tuesday, August 23, 2011, the regulations provide that the proper use of registered or certified mail, or a service of a private delivery service designated under criteria established by the Internal Revenue Service, will constitute prima facie evidence of delivery. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue service or the United States Tax Court.

2011-10-06; vol. 76 # 194 - Thursday, October 6, 2011

76 FR 61947 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-25616
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on October 6, 2011 and applies to any payment or document mailed and delivered in accordance with the requirements of § 301.7502-1 in an envelope bearing a postmark dated after September 21, 2004.

26 CFR Part 301

Summary

This document contains corrections to final regulations (TD 9543) that were published in the Federal Register on Tuesday, August 23, 2011 (76 FR 52561), the regulations provide guidance on the proper use of registered or certified mail, or a service of a private delivery service designated under criteria established by the Internal Revenue Service, will constitute prima facie evidence of delivery. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.

2011-09-29; vol. 76 # 189 - Thursday, September 29, 2011

76 FR - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	C1-2011-21164
RIN	1545-BG75
TD	9545

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Part 301

Summary

2011-09-07; vol. 76 # 173 - Wednesday, September 7, 2011

76 FR 55256 - Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-22853
RIN	1545-BF61
TD	9550

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on September 7, 2011. Applicability Date: For dates of applicability, see § 301.6707A-1(f).

26 CFR Part 301

Summary

This document contains final regulations that provide guidance regarding section 6707A of the Internal Revenue Code (Code) with respect to the penalties applicable to the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. These final regulations reflect amendments under the Small Business Jobs Act of 2010 that revise the penalty calculation.

2011-08-23; vol. 76 # 163 - Tuesday, August 23, 2011

76 FR 52561 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21416
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on August 23, 2011. Applicability Date: These regulations apply to any payment or document mailed and delivered in accordance with the requirements of this section in an envelope bearing a postmark dated after September 21, 2004.

26 CFR Part 301

Summary

This document contains regulations amending a Treasury Regulation to provide guidance as to the only ways to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws, absent direct proof of actual delivery. The regulations provide that the proper use of registered or certified mail, or a service of a private delivery service (PDS) designated under criteria established by the IRS, will constitute prima facie evidence of delivery. The regulations are necessary to provide greater certainty on this issue and to provide specific guidance. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.

2011-08-22; vol. 76 # 162 - Monday, August 22, 2011

76 FR 52259 - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21164
RIN	1545-BG75
TD	9545

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on August 22, 2011. Applicability date: Section 301.6404-4(a)(5) applies to notices under section 6404(g)(1)(A) that are provided by the IRS on or after November 26, 2007, and thatrelate to individual Federal income tax returns that were timely filed before that date.

26 CFR Part 301

Summary

This document contains final regulations regarding the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g) of the Internal Revenue Code. The final regulations explain the general rules for suspension and exceptions to those general rules, and incorporate a special rule from Notice 2007-93, 2007-48 IRB 1072, regarding the effective date of the changes to section 6404(g) made by the Small Business and Work Opportunity Tax Act of 2007. The final regulations affect taxpayers who file timely individual income tax returns and who fail to receive notification from the IRS of additional tax liability within the time period prescribed by section 6404(g).

2011-05-25; vol. 76 # 101 - Wednesday, May 25, 2011

76 FR 30254 - Taxpayer Assistance Orders; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-12791
RIN	1545-BF33
TD	9519

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective May 25, 2011 and applicable April 1, 2011.

26 CFR Part 301

Summary

This document contains a correction to final regulations (TD 9519) that were published in the Federal Register on Friday, April 1, 2011 (76 FR 18059) relating to taxpayer assistance orders.

2011-05-03; vol. 76 # 85 - Tuesday, May 3, 2011

76 FR 24813 - Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	C1-2011-7933
RIN	1545-BG13
TD	9520

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Part 301

Summary

2011-04-22; vol. 76 # 78 - Friday, April 22, 2011

76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-9737
RIN	1545-BJ52
TD	9518

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on April 22, 2011, and is applicable to individual income tax returns filed after December 31, 2010.

26 CFR Part 301

Summary

This document describes a correction to final regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code.

2011-04-04; vol. 76 # 64 - Monday, April 4, 2011

76 FR 18384 - Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7933
RIN	1545-BG13
TD	9520

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 4, 2011. Applicability Date: These regulations apply to any notice of Federal tax lien filed on or after April 4, 2011.

26 CFR Part 301

Summary

This document contains final regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The final regulations update the corresponding Treasury Regulations to reflect changes in the law and in IRS practice.

2011-04-01; vol. 76 # 63 - Friday, April 1, 2011

76 FR 18059 - Taxpayer Assistance Orders

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7770
RIN	1545-BF33
TD	9519

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective date: These regulations are effective on April 1, 2011. Applicability date: For dates of applicability, see § 301.7811-1 (f).

26 CFR Part 301

Summary

This document contains final regulations relating to taxpayer assistance orders. These regulations reflect changes to the law made by the Taxpayer Bill of Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, the Community Renewal Tax Relief Act of 2000, and the American Jobs Creation Act of 2004. The final regulations affect taxpayers in cases where a taxpayer assistance order is being considered or issued.

2011-03-30; vol. 76 # 61 - Wednesday, March 30, 2011

76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7571
RIN	1545-BJ52
TD	9518

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective March 30, 2011. Applicability Dates: In accordance with sections 7805(b)(1)(B) and (b)(2) and section 6011(e)(3), these regulations are applicable to individual income tax returns filed after December 31, 2010. See § 301.6011-7(g).

26 CFR Parts 1 and 301

Summary

This document contains final regulations on the requirement for “specified tax return preparers” to file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code (Code). The final regulations reflect changes made to the law by the Worker, Homeownership, and Business Assistance Act of 2009. These regulations provide guidance to specified tax return preparers who prepare and file individual income tax returns. Unless an exception in these regulations applies, a tax return preparer who meets the definition of a “specified tax return preparer” must electronically file Federal income tax returns that the preparer prepares and files for individuals, trusts, and estates. These regulations provide a two-year transition period for certain specified tax return preparers.

2011-03-15; vol. 76 # 50 - Tuesday, March 15, 2011

76 FR 13880 - Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-6111
RIN	1545-BG73
TD	9516

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These final regulations are effective on March 15, 2011. Applicability Date: For dates of applicability, see § 301.6103(n)-2(f).

26 CFR Part 301

Summary

This document contains final regulations relating to the disclosure of return information 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 written contract among the IRS, the whistleblower and, if applicable, the legal representative of the whistleblower, for services relating to the detection of violations of the internal revenue laws or related statutes. The final regulations will affect officers and employees of the Treasury Department who disclose return information to whistleblowers or their legal representatives in connection with written contracts among the IRS, whistleblowers and, if applicable, their legal representatives, for services relating to the detection of violations of the internal revenue laws or related statutes. The final regulations will also affect any whistleblower or legal representative of a whistleblower who receives return information in connection with a written contract among the IRS, the whistleblower and, if applicable, the legal representative of the whistleblower, for services relating to the detection of violations of the internal revenue laws or related statutes.

2011-01-06; vol. 76 # 4 - Thursday, January 6, 2011

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33354
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.

26 CFR Parts 40 and 301

Summary

This document contains corrections to final regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33357
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

Effective January 6, 2011.

26 CFR Parts 1, 31, 40, and 301

Summary

This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

26 USC 1 - Tax imposed

26 USC 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

26 USC 108 - Income from discharge of indebtedness

26 USC 1103 - Repealed.

26 USC 121 - Exclusion of gain from sale of principal residence

26 USC 141 - Private activity bond; qualified bond

26 USC 142 - Exempt facility bond

26 USC 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

26 USC 145 - Qualified 501(c)(3) bond

26 USC 147 - Other requirements applicable to certain private activity bonds

26 USC 165 - Losses

26 USC 168 - Accelerated cost recovery system

26 USC 2056 - Bequests, etc., to surviving spouse

26 USC 2056A - Qualified domestic trust

26 USC 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

26 USC 219 - Retirement savings

26 USC 245 - Dividends received from certain foreign corporations

26 USC 2523 - Gift to spouse

26 USC 263 - Capital expenditures

26 USC 2632 - Special rules for allocation of GST exemption

26 USC 263A - Capitalization and inclusion in inventory costs of certain expenses

26 USC 2652 - Other definitions

26 USC 3121 - Definitions

26 USC 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

26 USC 41 - Credit for increasing research activities

26 USC 42 - Low-income housing credit

26 USC 448 - Limitation on use of cash method of accounting

26 USC 453C - Repealed.

26 USC 460 - Special rules for long-term contracts

26 USC 463 - Repealed.

26 USC 468B - Special rules for designated settlement funds

26 USC 469 - Passive activity losses and credits limited

26 USC 474 - Simplified dollar-value LIFO method for certain small businesses

26 USC 48 - Energy credit

26 USC 4982 - Excise tax on undistributed income of regulated investment companies

26 USC 56 - Adjustments in computing alternative minimum taxable income

26 USC 585 - Reserves for losses on loans of banks

26 USC 597 - Treatment of transactions in which Federal financial assistance provided

26 USC 6011 - General requirement of return, statement, or list

26 USC 6033 - Returns by exempt organizations

26 USC 6036 - Notice of qualification as executor or receiver

26 USC 6037 - Return of S corporation

26 USC 6050M - Returns relating to persons receiving contracts from Federal executive agencies

26 USC 6061 - Signing of returns and other documents

26 USC 6081 - Extension of time for filing returns

26 USC 6103 - Confidentiality and disclosure of returns and return information

26 USC 6104 - Publicity of information required from certain exempt organizations and certain trusts

26 USC 6111 - Disclosure of reportable transactions

26 USC 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.

26 USC 6114 - Treaty-based return positions

26 USC 6158 - Repealed.

26 USC 616 - Development expenditures

26 USC 617 - Deduction and recapture of certain mining exploration expenditures

26 USC 6223 - Notice to partners of proceedings

26 USC 6230 - Additional administrative provisions

26 USC 6231 - Definitions and special rules

26 USC 6233 - Extension to entities filing partnership returns, etc.

26 USC 6241 - Partner’s return must be consistent with partnership return

26 USC 6245 - Secretarial authority

26 USC 6311 - Payment of tax by commercially acceptable means

26 USC 6323 - Validity and priority against certain persons

26 USC 6326 - Administrative appeal of liens

26 USC 6343 - Authority to release levy and return property

26 USC 6402 - Authority to make credits or refunds

26 USC 6404 - Abatements

26 USC 6411 - Tentative carryback and refund adjustments

26 USC 643 - Definitions applicable to subparts A, B, C, and?D

26 USC 6689 - Failure to file notice of redetermination of foreign tax

26 USC 7216 - Disclosure or use of information by preparers of returns

26 USC 7502 - Timely mailing treated as timely filing and paying

26 USC 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation

26 USC 7520 - Valuation tables

26 USC 7624 - Reimbursement to State and local law enforcement agencies

26 USC 7701 - Definitions

26 USC 7804 - Other personnel

26 USC 82 - Reimbursement for expenses of moving

26 USC 831 - Tax on insurance companies other than life insurance companies

26 USC 835 - Election by reciprocal

26 USC 865 - Source rules for personal property sales

26 USC 904 - Limitation on credit

5 USC 522

Statutes at Large

100 Stat. 2746

102 Stat. 3324

88 Stat. 2351

95 Stat. 357

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301

2012-03-14; vol. 77 # 50 - Wednesday, March 14, 2012

77 FR 15004 - Updating of Employer Identification Numbers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-6072
RIN	1545-BK02
	REG-135491-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and request for a public hearing must be received by June 12, 2012.

26 CFR Part 301

Summary

This document contains proposed regulations that provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These proposed regulations affect persons with EINs and will enhance the IRS's ability to maintain accurate information as to persons assigned EINs.

2012-02-29; vol. 77 # 40 - Wednesday, February 29, 2012

77 FR 12203 - Public Inspection of Material Relating to Tax-Exempt Organizations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-4740
RIN	1545-BG60
TD	9581

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Effective Date: These regulations are effective on February 29, 2012.

26 CFR Part 301

Summary

2012-02-22; vol. 77 # 35 - Wednesday, February 22, 2012

77 FR 10370 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-3989
RIN	1545-BJ89
TD	9580

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: This final regulation is effective on February 22, 2012. Applicability Date: For dates of applicability, see § 301.7623-1(g).

26 CFR Part 301

Summary

2012-02-15; vol. 77 # 31 - Wednesday, February 15, 2012

77 FR 9022 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-2979
RIN	1545-BK68
	REG-121647-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking and notice of public hearing.

Written or electronic comments must be received by April 30, 2012. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for May 15, 2012, at 10 a.m. must be received by May 1, 2012.

26 CFR Parts 1 and 301

Summary

This document contains proposed regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. This document also provides a notice of a public hearing on these proposed regulations.

2012-01-26; vol. 77 # 17 - Thursday, January 26, 2012

77 FR 3964 - Information Reporting by Passport Applicants

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-1567
RIN	1545-AJ93
	REG-208274-86

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Withdrawal of notice of proposed rulemaking; notice of proposed rulemaking.

Comments and requests for a public hearing must be received by April 25, 2012.

26 CFR Part 301

Summary

This document contains proposed regulations that provide information reporting rules for certain passport applicants. These regulations do not provide information reporting rules for individuals applying to become permanent residents (green card holders). This document also withdraws the notice of proposed rulemaking (57 FR 61373) published in the Federal Register on December 24, 1992.

2011-12-22; vol. 76 # 246 - Thursday, December 22, 2011

76 FR 80082 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-32458
RIN	1545-BI47
TD	9568

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

26 CFR Parts 1, 301, and 602

Summary

2011-12-06; vol. 76 # 234 - Tuesday, December 6, 2011

76 FR 76037 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-31182
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on December 6, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

2011-11-17; vol. 76 # 222 - Thursday, November 17, 2011

76 FR 71259 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29560
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on November 17, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

2011-11-14; vol. 76 # 219 - Monday, November 14, 2011

76 FR 70340 - Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29313
RIN	1545-BG89
TD	9556

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

These regulations are effective November 14, 2011.

26 CFR Parts 26 and 301

Summary

2011-11-10; vol. 76 # 218 - Thursday, November 10, 2011

76 FR 70057 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-29087
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

This correction is effective on November 10, 2011, and is applicable on November 1, 2011.

26 CFR Part 301

Summary

2011-11-01; vol. 76 # 211 - Tuesday, November 1, 2011

76 FR 67363 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28176
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final and temporary regulations.

26 CFR Parts 31 and 301

Summary

76 FR 67384 - Extending Religious and Family Member FICA and FUTA Exceptions To Disregard Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28177
RIN	1545-BJ06
	REG-136565-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking by cross-reference to temporary regulations.

Written or electronic comments and requests for a public hearing must be received by January 30, 2012.

26 CFR Parts 31 and 301

Summary

In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing temporary regulations to extend the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3), 3127, and 3306(c)(5) to entities that are disregarded as separate from their owners for federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. The text of those regulations also serves as the text of these proposed regulations.

2011-10-26; vol. 76 # 207 - Wednesday, October 26, 2011

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-27720
RIN	1545-BH90
TD	9553

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on October 26, 2011. Applicability Date: For dates of applicability, see §§ 301.7701-2(e)(2), 301.7701-2(e)(5), and 301.7701-2(e)(6).

26 CFR Part 301

Summary

2011-10-11; vol. 76 # 196 - Tuesday, October 11, 2011

76 FR 62607 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-26187
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

26 CFR Part 301

Summary

2011-10-06; vol. 76 # 194 - Thursday, October 6, 2011

76 FR 61947 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-25616
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

26 CFR Part 301

Summary

2011-09-29; vol. 76 # 189 - Thursday, September 29, 2011

76 FR - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	C1-2011-21164
RIN	1545-BG75
TD	9545

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Part 301

Summary

2011-09-07; vol. 76 # 173 - Wednesday, September 7, 2011

76 FR 55256 - Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-22853
RIN	1545-BF61
TD	9550

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on September 7, 2011. Applicability Date: For dates of applicability, see § 301.6707A-1(f).

26 CFR Part 301

Summary

2011-08-23; vol. 76 # 163 - Tuesday, August 23, 2011

76 FR 52561 - Timely Mailing Treated as Timely Filing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21416
RIN	1545-BA99
TD	9543

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

26 CFR Part 301

Summary

2011-08-22; vol. 76 # 162 - Monday, August 22, 2011

76 FR 52259 - Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-21164
RIN	1545-BG75
TD	9545

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

26 CFR Part 301

Summary

2011-06-01; vol. 76 # 105 - Wednesday, June 1, 2011

76 FR 31543 - Disclosure of Returns and Return Information to Designee of Taxpayer; Hearing Cancellation

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-13408
RIN	1545-BJ19
	REG-153338-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Cancellation of a notice of public hearing on a proposed rulemaking.

The public hearing, originally scheduled for June 9, 2011 at 10 a.m. is cancelled.

26 CFR Part 301

Summary

This document cancels a public hearing on a proposed rulemaking pertaining to the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information.

2011-05-25; vol. 76 # 101 - Wednesday, May 25, 2011

76 FR 30254 - Taxpayer Assistance Orders; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-12791
RIN	1545-BF33
TD	9519

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective May 25, 2011 and applicable April 1, 2011.

26 CFR Part 301

Summary

This document contains a correction to final regulations (TD 9519) that were published in the Federal Register on Friday, April 1, 2011 (76 FR 18059) relating to taxpayer assistance orders.

2011-05-03; vol. 76 # 85 - Tuesday, May 3, 2011

76 FR 24813 - Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	C1-2011-7933
RIN	1545-BG13
TD	9520

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Part 301

Summary

2011-04-22; vol. 76 # 78 - Friday, April 22, 2011

76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-9737
RIN	1545-BJ52
TD	9518

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on April 22, 2011, and is applicable to individual income tax returns filed after December 31, 2010.

26 CFR Part 301

Summary

2011-04-04; vol. 76 # 64 - Monday, April 4, 2011

76 FR 18384 - Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7933
RIN	1545-BG13
TD	9520

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 4, 2011. Applicability Date: These regulations apply to any notice of Federal tax lien filed on or after April 4, 2011.

26 CFR Part 301

Summary

2011-04-01; vol. 76 # 63 - Friday, April 1, 2011

76 FR 18059 - Taxpayer Assistance Orders

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7770
RIN	1545-BF33
TD	9519

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective date: These regulations are effective on April 1, 2011. Applicability date: For dates of applicability, see § 301.7811-1 (f).

26 CFR Part 301

Summary

76 FR 18134 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws; Hearing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7670
RIN	1545-BJ89
	REG-131151-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of public hearing on proposed rulemaking.

The public hearing is being held on Wednesday, May 11, 2011, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Tuesday, April 19, 2011.

26 CFR Part 301

Summary

This document provides notice of public hearing on a notice of proposed rulemaking relating to the payment of rewards under section 7623(a) of the Internal Revenue Code and awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.

2011-03-30; vol. 76 # 61 - Wednesday, March 30, 2011

76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-7571
RIN	1545-BJ52
TD	9518

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

26 CFR Parts 1 and 301

Summary

2011-03-18; vol. 76 # 53 - Friday, March 18, 2011

76 FR 14827 - Disclosure of Returns and Return Information to Designee of Taxpayer

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-6449
RIN	1545-BJ19
	REG-153338-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking and notice of public hearing.

Written or electronic comments must be received by May 17, 2011. Outlines of topics to be discussed at the public hearing scheduled for Thursday, June 9, 2011 at 10 a.m. must be received by Wednesday, May 18, 2011.

26 CFR Part 301

Summary

This document contains a proposed regulation pertaining to the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third-party designees. Specifically, the proposed regulation extends from 60 days to 120 days the period within which a signed and dated authorization must be received by the IRS (or an agent or contractor of the IRS) in order for it to be effective. The proposed regulation extends the period as some institutions charged with assisting taxpayers in their financial dealings have encountered difficulty in obtaining written authorizations and submitting the authorizations within the 60-day period allowed by the existing regulations. The proposed regulation will affect taxpayers who submit authorizations permitting disclosure of returns and return information to third-party designees. This document also provides notice of a public hearing on the proposed regulation.

2011-03-15; vol. 76 # 50 - Tuesday, March 15, 2011

76 FR 13880 - Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-6111
RIN	1545-BG73
TD	9516

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These final regulations are effective on March 15, 2011. Applicability Date: For dates of applicability, see § 301.6103(n)-2(f).

26 CFR Part 301

Summary

76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-6011
RIN	1545-BI29
	REG-140108-08

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and requests for a public hearing must be received by June 13, 2011.

26 CFR Part 301

Summary

This document contains proposed regulations that amend existing regulations to reflect changes to section 6104(c) of the Internal Revenue Code (Code) made by the Pension Protection Act of 2006 (PPA). These rules provide guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities. These regulations will affect such exempt organizations, as well as those state agencies choosing to obtain information from the Internal Revenue Service (IRS) under section 6104(c).

2011-02-04; vol. 76 # 24 - Friday, February 4, 2011

76 FR - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	C1-2011-928
RIN	1545-BJ89
	REG-131151-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Part 301

Summary

2011-01-18; vol. 76 # 11 - Tuesday, January 18, 2011

76 FR 2852 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-928
RIN	1545-BJ89
	REG-131151-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and requests for a public hearing must be received by April 18, 2011.

26 CFR Part 301

Summary

This document contains a proposed regulation relating to the payment of rewards under section 7623(a) of the Internal Revenue Code and awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.

2011-01-06; vol. 76 # 4 - Thursday, January 6, 2011

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33354
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correcting amendment.

This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.

26 CFR Parts 40 and 301

Summary

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33357
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

Effective January 6, 2011.

26 CFR Parts 1, 31, 40, and 301

Summary

26 CFR 301 - PROCEDURE AND ADMINISTRATION

CFR Toolbox

Get Involved