26 CFR 301.7701-2 - Business entities; definitions.

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§ 301.7701-2

Business entities; definitions.

(a) Business entities. For purposes of this section and § 301.7701-3, a business entity is any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity separate from its owner under § 301.7701-3) that is not properly classified as a trust under § 301.7701-4 or otherwise subject to special treatment under the Internal Revenue Code. A business entity with two or more members is classified for federal tax purposes as either a corporation or a partnership. A business entity with only one owner is classified as a corporation or is disregarded; if the entity is disregarded, its activities are treated in the same manner as a sole proprietorship, branch, or division of the owner. But see paragraphs (c)(2)(iv) and (v) of this section for special employment and excise tax rules that apply to an eligible entity that is otherwise disregarded as an entity separate from its owner.

(b) Corporations. For federal tax purposes, the term corporation means—

(1) A business entity organized under a Federal or State statute, or under a statute of a federally recognized Indian tribe, if the statute describes or refers to the entity as incorporated or as a corporation, body corporate, or body politic;

(2) An association (as determined under § 301.7701-3 );

(3) A business entity organized under a State statute, if the statute describes or refers to the entity as a joint-stock company or joint-stock association;

(4) An insurance company;

(5) A State-chartered business entity conducting banking activities, if any of its deposits are insured under the Federal Deposit Insurance Act, as amended, 12 U.S.C. 1811 et seq., or a similar federal statute;

(6) A business entity wholly owned by a State or any political subdivision thereof, or a business entity wholly owned by a foreign government or any other entity described in § 1.892-2T ;

(7) A business entity that is taxable as a corporation under a provision of the Internal Revenue Code other than section 7701(a)(3); and

(8) Certain foreign entities— (i) In general. Except as provided in paragraphs (b)(8)(ii) and (d) of this section, the following business entities formed in the following jurisdictions:

American Samoa, Corporation

Argentina, Sociedad Anonima

Australia, Public Limited Company

Austria, Aktiengesellschaft

Barbados, Limited Company

Belgium, Societe Anonyme

Belize, Public Limited Company

Bolivia, Sociedad Anonima

Brazil, Sociedade Anonima

Bulgaria, Aktsionerno Druzhestvo.

Canada, Corporation and Company

Chile, Sociedad Anonima

People's Republic of China, Gufen Youxian Gongsi

Republic of China (Taiwan), Ku-fen Yu-hsien Kung-szu

Colombia, Sociedad Anonima

Costa Rica, Sociedad Anonima

Cyprus, Public Limited Company

Czech Republic, Akciova Spolecnost

Denmark, Aktieselskab

Ecuador, Sociedad Anonima or Compania Anonima

Egypt, Sharikat Al-Mossahamah

El Salvador, Sociedad Anonima

Estonia, Aktsiaselts

European Economic Area/European Union, Societas Europaea

Finland, Julkinen Osakeyhtio/Publikt Aktiebolag

France, Societe Anonyme

Germany, Aktiengesellschaft

Greece, Anonymos Etairia

Guam, Corporation

Guatemala, Sociedad Anonima

Guyana, Public Limited Company

Honduras, Sociedad Anonima

Hong Kong, Public Limited Company

Hungary, Reszvenytarsasag

Iceland, Hlutafelag

India, Public Limited Company

Indonesia, Perseroan Terbuka

Ireland, Public Limited Company

Israel, Public Limited Company

Italy, Societa per Azioni

Jamaica, Public Limited Company

Japan, Kabushiki Kaisha

Kazakstan, Ashyk Aktsionerlik Kogham

Republic of Korea, Chusik Hoesa

Latvia, Akciju Sabiedriba

Liberia, Corporation

Liechtenstein, Aktiengesellschaft

Lithuania, Akcine Bendroves

Luxembourg, Societe Anonyme

Malaysia, Berhad

Malta, Public Limited Company

Mexico, Sociedad Anonima

Morocco, Societe Anonyme

Netherlands, Naamloze Vennootschap

New Zealand, Limited Company

Nicaragua, Compania Anonima

Nigeria, Public Limited Company

Northern Mariana Islands, Corporation

Norway, Allment Aksjeselskap

Pakistan, Public Limited Company

Panama, Sociedad Anonima

Paraguay, Sociedad Anonima

Peru, Sociedad Anonima

Philippines, Stock Corporation

Poland, Spolka Akcyjna

Portugal, Sociedade Anonima

Puerto Rico, Corporation

Romania, Societate pe Actiuni

Russia, Otkrytoye Aktsionernoy Obshchestvo

Saudi Arabia, Sharikat Al-Mossahamah

Singapore, Public Limited Company

Slovak Republic, Akciova Spolocnost

Slovenia, Delniska Druzba

South Africa, Public Limited Company

Spain, Sociedad Anonima

Surinam, Naamloze Vennootschap

Sweden, Publika Aktiebolag

Switzerland, Aktiengesellschaft

Thailand, Borisat Chamkad (Mahachon)

Trinidad and Tobago, Limited Company

Tunisia, Societe Anonyme

Turkey, Anonim Sirket

Ukraine, Aktsionerne Tovaristvo Vidkritogo Tipu

United Kingdom, Public Limited Company

United States Virgin Islands, Corporation

Uruguay, Sociedad Anonima

Venezuela, Sociedad Anonima or Compania Anonima

(ii) Clarification of list of corporations in paragraph (b)(8)(i) of this section— (A) Exceptions in certain cases. The following entities will not be treated as corporations under paragraph (b)(8)(i) of this section:

(1) With regard to Canada, a Nova Scotia Unlimited Liability Company (or any other company or corporation all of whose owners have unlimited liability pursuant to federal or provincial law).

(2) With regard to India, a company deemed to be a public limited company solely by operation of section 43A(1) (relating to corporate ownership of the company), section 43A(1A) (relating to annual average turnover), or section 43A(1B) (relating to ownership interests in other companies) of the Companies Act, 1956 (or any combination of these), provided that the organizational documents of such deemed public limited company continue to meet the requirements of section 3(1 )(iii) of the Companies Act, 1956.

(3) With regard to Malaysia, a Sendirian Berhad.

(B) Inclusions in certain cases. With regard to Mexico, the term Sociedad Anonima includes a Sociedad Anonima that chooses to apply the variable capital provision of Mexican corporate law (Sociedad Anonima de Capital Variable).

(iii) Public companies. For purposes of paragraph (b)(8)(i) of this section, with regard to Cyprus, Hong Kong, and Jamaica, the term Public Limited Company includes any Limited Company that is not defined as a private company under the corporate laws of those jurisdictions. In all other cases, where the term Public Limited Company is not defined, that term shall include any Limited Company defined as a public company under the corporate laws of the relevant jurisdiction.

(iv) Limited companies. For purposes of this paragraph (b)(8), any reference to a Limited Company includes, as the case may be, companies limited by shares and companies limited by guarantee.

(v) Multilingual countries. Different linguistic renderings of the name of an entity listed in paragraph (b)(8)(i) of this section shall be disregarded. For example, an entity formed under the laws of Switzerland as a Societe Anonyme will be a corporation and treated in the same manner as an Aktiengesellschaft.

(b) (9) Business entities with multiple charters. An entity created or organized under the laws of more than one jurisdiction if the rules of this section would treat it as a corporation with reference to any one of the jurisdictions in which it is created or organized. Such an entity may elect its classification under § 301.7701-3, subject to the limitations of those provisions, only if it is created or organized in each jurisdiction in a manner that meets the definition of an eligible entity in § 301.7701-3(a). The determination of a business entity's corporate or non-corporate classification is made independently from the determination of whether the entity is domestic or foreign. See § 301.7701-5 for the rules that determine whether a business entity is domestic or foreign.

(ii) Examples. The following examples illustrate the rule of this paragraph (b)(9):

Example 1. (i) Facts. X is an entity with a single owner organized under the laws of Country A as an entity that is listed in paragraph (b)(8)(i) of this section. Under the rules of this section, such an entity is a corporation for Federal tax purposes and under § 301.7701-3(a) is unable to elect its classification. Several years after its formation, X files a certificate of domestication in State B as a limited liability company (LLC). Under the laws of State B, X is considered to be created or organized in State B as an LLC upon the filing of the certificate of domestication and is therefore subject to the laws of State B. Under the rules of this section and § 301.7701-3 , an LLC with a single owner organized only in State B is disregarded as an entity separate from its owner for Federal tax purposes (absent an election to be treated as an association). Neither Country A nor State B law requires X to terminate its charter in Country A as a result of the domestication, and in fact X does not terminate its Country A charter. Consequently, X is now organized in more than one jurisdiction. (ii) Result. X remains organized under the laws of Country A as an entity that is listed in paragraph (b)(8)(i) of this section, and as such, it is an entity that is treated as a corporation under the rules of this section. Therefore, X is a corporation for Federal tax purposes because the rules of this section would treat X as a corporation with reference to one of the jurisdictions in which it is created or organized. Because X is organized in Country A in a manner that does not meet the definition of an eligible entity in § 301.7701-3(a) , it is unable to elect its classification.

Example 2. (i) Facts. Y is an entity that is incorporated under the laws of State A and has two shareholders. Under the rules of this section, an entity incorporated under the laws of State A is a corporation for Federal tax purposes and under § 301.7701-3(a) is unable to elect its classification. Several years after its formation, Y files a certificate of continuance in Country B as an unlimited company. Under the laws of Country B, upon filing a certificate of continuance, Y is treated as organized in Country B. Under the rules of this section and § 301.7701-3 , an unlimited company organized only in Country B that has more than one owner is treated as a partnership for Federal tax purposes (absent an election to be treated as an association). Neither State A nor Country B law requires Y to terminate its charter in State A as a result of the continuance, and in fact Y does not terminate its State A charter. Consequently, Y is now organized in more than one jurisdiction. (ii) Result. Y remains organized in State A as a corporation, an entity that is treated as a corporation under the rules of this section. Therefore, Y is a corporation for Federal tax purposes because the rules of this section would treat Y as a corporation with reference to one of the jurisdictions in which it is created or organized. Because Y is organized in State A in a manner that does not meet the definition of an eligible entity in § 301.7701-3(a) , it is unable to elect its classification.

Example 3. (i) Facts. Z is an entity that has more than one owner and that is recognized under the laws of Country A as an unlimited company organized in Country A. Z is organized in Country A in a manner that meets the definition of an eligible entity in § 301.7701-3(a) . Under the rules of this section and § 301.7701-3 , an unlimited company organized only in Country A with more than one owner is treated as a partnership for Federal tax purposes (absent an election to be treated as an association). At the time Z was formed, it was also organized as a private limited company under the laws of Country B. Z is organized in Country B in a manner that meets the definition of an eligible entity in § 301.7701-3(a) . Under the rules of this section and § 301.7701-3 , a private limited company organized only in Country B is treated as a corporation for Federal tax purposes (absent an election to be treated as a partnership). Thus, Z is organized in more than one jurisdiction. Z has not made any entity classification elections under § 301.7701-3 . (ii) Result. Z is organized in Country B as a private limited company, an entity that is treated (absent an election to the contrary) as a corporation under the rules of this section. However, because Z is organized in each jurisdiction in a manner that meets the definition of an eligible entity in § 301.7701-3(a) , it may elect its classification under § 301.7701-3 , subject to the limitations of those provisions.

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Example 4. (i) Facts. P is an entity with more than one owner organized in Country A as a general partnership. Under the rules of this section and § 301.7701-3 , an eligible entity with more than one owner in Country A is treated as a partnership for federal tax purposes (absent an election to be treated as an association). P files a certificate of continuance in Country B as an unlimited company. Under the rules of this section and § 301.7701-3 , an unlimited company in Country B with more than one owner is treated as a partnership for federal tax purposes (absent an election to be treated as an association). P is not required under either the laws of Country A or Country B to terminate the general partnership in Country A, and in fact P does not terminate its Country A partnership. P is now organized in more than one jurisdiction. P has not made any entity classification elections under § 301.7701-3 . (ii) Result. P's organization in both Country A and Country B would result in P being classified as a partnership. Therefore, since the rules of this section would not treat P as a corporation with reference to any jurisdiction in which it is created or organized, it is not a corporation for federal tax purposes.

(1) The term partnership means a business entity that is not a corporation under paragraph (b) of this section and that has at least two members.

(2) Wholly owned entities— (i) In general. Except as otherwise provided in this paragraph (c), a business entity that has a single owner and is not a corporation under paragraph (b) of this section is disregarded as an entity separate from its owner.

(ii) Special rule for certain business entities. If the single owner of a business entity is a bank (as defined in section 581, or, in the case of a foreign bank, as defined in section 585(a)(2)(B) without regard to the second sentence thereof), then the special rules applicable to banks under the Internal Revenue Code will continue to apply to the single owner as if the wholly owned entity were a separate entity. For this purpose, the special rules applicable to banks under the Internal Revenue Code do not include the rules under sections 864(c), 882(c), and 884.

(iii) [Reserved] For further guidance, see § 301.7701-2T(c)(2)(iii).

(iv) Special rule for employment tax purposes— (A) In general. Paragraph (c)(2)(i) of this section (relating to certain wholly owned entities) does not apply to taxes imposed under Subtitle C—Employment Taxes and Collection of Income Tax (Chapters 21, 22, 23, 23A, 24, and 25 of the Internal Revenue Code). Paragraph (c)(2)(i) of this section does apply to taxes imposed under Subtitle A, including Chapter 2—Tax on Self-Employment Income. The owner of an entity that is treated in the same manner as a sole proprietorship under paragraph (a) of this section will be subject to the tax on self-employment income.

(B) [Reserved] For further guidance, see § 301.7701-2T(c)(2)(iv)(B).

Example. (i) LLCA is an eligible entity owned by individual A and is generally disregarded as an entity separate from its owner for Federal tax purposes. However, LLCA is treated as an entity separate from its owner for purposes of subtitle C of the Internal Revenue Code. LLCA has employees and pays wages as defined in sections 3121(a), 3306(b), and 3401(a). (ii) LLCA is subject to the provisions of subtitle C of the Internal Revenue Code and related provisions under 26 CFR subchapter C, Employment Taxes and Collection of Income Tax at Source, parts 31 through 39. Accordingly, LLCA is required to perform such acts as are required of an employer under those provisions of the Internal Revenue Code and regulations thereunder that apply. All provisions of law (including penalties) and the regulations prescribed in pursuance of law applicable to employers in respect of such acts are applicable to LLCA. Thus, for example, LLCA is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. See sections 3402 and 3403 (relating to income tax withholding); 3102(b) and 3111 (relating to FICA taxes), and 3301 (relating to FUTA taxes). In addition, LLCA must file under its name and EIN the applicable Forms in the 94X series, for example, Form 941, “Employer's Quarterly Employment Tax Return,” Form 940, “Employer's Annual Federal Unemployment Tax Return;” file with the Social Security Administration and furnish to LLCA's employees statements on Forms W-2, “Wage and Tax Statement;” and make timely employment tax deposits. See §§ 31.6011(a)-1, 31.6011(a)-3, 31.6051-1, 31.6051-2, and 31.6302-1 of this chapter.

Code of Federal Regulations - Page 669

(iii) A is self-employed for purposes of subtitle A, chapter 2, Tax on Self-Employment Income, of the Internal Revenue Code. Thus, A is subject to tax under section 1401 on A's net earnings from self-employment with respect to LLCA's activities. A is not an employee of LLCA for purposes of subtitle C of the Internal Revenue Code. Because LLCA is treated as a sole proprietorship of A for income tax purposes, A is entitled to deduct trade or business expenses paid or incurred with respect to activities carried on through LLCA, including the employer's share of employment taxes imposed under sections 3111 and 3301, on A's Form 1040, Schedule C, “Profit or Loss for Business (Sole Proprietorship).”

(v) Special rule for certain excise tax purposes— (A) In general. Paragraph (c)(2)(i) of this section (relating to certain wholly owned entities) does not apply for purposes of—

(1) Federal tax liabilities imposed by Chapters 31, 32 (other than section 4181 ), 33, 34, 35, 36 (other than section 4461 ), and 38 of the Internal Revenue Code, or any floor stocks tax imposed on articles subject to any of these taxes;

(2) Collection of tax imposed by Chapter 33 of the Internal Revenue Code;

(3) Registration under sections 4101, 4222, and 4412; and

(4) Claims of a credit (other than a credit under section 34 ), refund, or payment related to a tax described in paragraph (c)(2)(v)(A)(1) of this section or under section 6426 or 6427.

(B) [Reserved] For further guidance, see § 301.7701-2T(c)(2)(v)(B).

Example. (i) LLCB is an eligible entity that has a single owner, B. LLCB is generally disregarded as an entity separate from its owner. However, under paragraph (c)(2)(v) of this section, LLCB is treated as an entity separate from its owner for certain purposes relating to excise taxes. (ii) LLCB mines coal from a coal mine located in the United States. Section 4121 of chapter 32 of the Internal Revenue Code imposes a tax on the producer's sale of such coal. Section 48.4121-1(a) of this chapter defines a “producer” generally as the person in whom is vested ownership of the coal under state law immediately after the coal is severed from the ground. LLCB is the person that owns the coal under state law immediately after it is severed from the ground. Under paragraph (c)(2)(v)(A)(1) of this section, LLCB is the producer of the coal and is liable for tax on its sale of such coal under chapter 32 of the Internal Revenue Code. LLCB must report and pay tax on Form 720, “Quarterly Federal Excise Tax Return,” under its own name and taxpayer identification number. (iii) LLCB uses undyed diesel fuel in an earthmover that is not registered or required to be registered for highway use. Such use is an off-highway business use of the fuel. Under section 6427(l), the ultimate purchaser is allowed to claim an income tax credit or payment related to the tax imposed on diesel fuel used in an off-highway business use. Under paragraph (c)(2)(v) of this section, for purposes of the credit or payment allowed under section 6427(l), LLCB is the person that could claim the amount on its Form 720 or on a Form 8849, “Claim for Refund of Excise Taxes.” Alternatively, if LLCB did not claim a payment during the time prescribed in section 6427(i)(2) for making a claim under section 6427, § 1.34-1 of this chapter provides that B, the owner of LLCB, could claim the income tax credit allowed under section 34 for the nontaxable use of diesel fuel by LLCB. (iv) [Reserved] For further guidance, see § 301.7701-2T(c)(2)(v)(C) Example (iv).

(d) Special rule for certain foreign business entities— (1) In general. Except as provided in paragraph (d)(3) of this section, a foreign business entity described in paragraph (b)(8)(i) of this section will not be treated as a corporation under paragraph (b)(8)(i) of this section if—

(i) The entity was in existence on May 8, 1996;

(ii) The entity's classification was relevant (as defined in § 301.7701-3(d)) on May 8, 1996;

(iii) No person (including the entity) for whom the entity's classification was relevant on May 8, 1996, treats the entity as a corporation for purposes of filing such person's federal income tax returns, information returns, and withholding documents for the taxable year including May 8, 1996;

(iv) Any change in the entity's claimed classification within the sixty months prior to May 8, 1996, occurred solely as a result of a change in the organizational documents of the entity, and the entity and all members of the entity recognized the federal tax consequences of any change in the entity's classification within the sixty months prior to May 8, 1996;

(v) A reasonable basis (within the meaning of section 6662) existed on May 8, 1996, for treating the entity as other than a corporation; and

(vi) Neither the entity nor any member was notified in writing on or before May 8, 1996, that the classification of the entity was under examination (in which case the entity's classification will be determined in the examination).

(2) Binding contract rule. If a foreign business entity described in paragraph (b)(8)(i) of this section is formed after May 8, 1996, pursuant to a written binding contract (including an accepted bid to develop a project) in effect on May 8, 1996, and all times thereafter, in which the parties agreed to engage (directly or indirectly) in an active and substantial business operation in the jurisdiction in which the entity is formed, paragraph (d)(1) of this section will be applied to that entity by substituting the date of the entity's formation for May 8, 1996.

(3) Termination of grandfather status— (i) In general. An entity that is not treated as a corporation under paragraph (b)(8)(i) of this section by reason of paragraph (d)(1) or (d)(2) of this section will be treated permanently as a corporation under paragraph (b)(8)(i) of this section from the earliest of:

(A) The effective date of an election to be treated as an association under § 301.7701-3 ;

(B) A termination of the partnership under section 708(b)(1)(B) (regarding sale or exchange of 50 percent or more of the total interest in an entity's capital or profits within a twelve month period);

(D) The date any person or persons, who were not owners of the entity as of November 29, 1999, own in the aggregate a 50 percent or greater interest in the entity.

(ii) Special rule for certain entities. For purposes of paragraph (d)(2) of this section, paragraph (d)(3)(i)(B) of this section shall not apply if the sale or exchange of interests in the entity is to a related person (within the meaning of sections 267(b) and 707(b)) and occurs no later than twelve months after the date of the formation of the entity.

(e) Effective/applicability date. (1) Except as otherwise provided in this paragraph (e), the rules of this section apply as of January 1, 1997, except that paragraph (b)(6) of this section applies on or after January 14, 2002, to a business entity wholly owned by a foreign government regardless of any prior entity classification, and paragraph (c)(2)(ii) of this section applies to taxable years beginning after January 12, 2001. The reference to the Finnish, Maltese, and Norwegian entities in paragraph (b)(8)(i) of this section is applicable on November 29, 1999. The reference to the Trinidadian entity in paragraph (b)(8)(i) of this section applies to entities formed on or after November 29, 1999. Any Maltese or Norwegian entity that becomes an eligible entity as a result of paragraph (b)(8)(i) of this section in effect on November 29, 1999, may elect by February 14, 2000, to be classified for Federal tax purposes as an entity other than a corporation retroactive to any period from and including January 1, 1997. Any Finnish entity that becomes an eligible entity as a result of paragraph (b)(8)(i) of this section in effect on November 29, 1999, may elect by February 14, 2000, to be classified for Federal tax purposes as an entity other than a corporation retroactive to any period from and including September 1, 1997. However, paragraph (d)(3)(i)(D) of this section applies on or after October 22, 2003.

(2) [Reserved] For further guidance, see § 301.7701-2T(e)(2).

(3) (i) General rule. Except as provided in paragraph (e)(3)(ii) of this section, the rules of paragraph (b)(9) of this section apply as of August 12, 2004, to all business entities existing on or after that date.

(ii) Transition rule. For business entities created or organized under the laws of more than one jurisdiction as of August 12, 2004, the rules of paragraph (b)(9) of this section apply as of May 1, 2006. These entities, however, may rely on the rules of paragraph (b)(9) of this section as of August 12, 2004.

(4) The reference to the Estonian, Latvian, Liechtenstein, Lithuanian, and Slovenian entities in paragraph (b)(8)(i) of this section applies to such entities formed on or after October 7, 2004, and to any such entity formed before such date from the date any person or persons, who were not owners of the entity as of October 7, 2004, own in the aggregate a 50 percent or greater interest in the entity. The reference to the European Economic Area/European Union entity in paragraph (b)(8)(i) of this section applies to such entities formed on or after October 8, 2004.

(5) Paragraph (c)(2)(iv) of this section applies with respect to wages paid on or after January 1, 2009.

(6) Paragraph (c)(2)(v) of this section applies to liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008.

(7) The reference to the Bulgarian entity in paragraph (b)(8)(i) of this section applies to such entities formed on or after January 1, 2007, and to any such entity formed before such date from the date that, in the aggregate, a 50 percent or more interest in such entity is owned by any person or persons who were not owners of the entity as of January 1, 2007. For purposes of the preceding sentence, the term interest means—

(i) In the case of a partnership, a capital or profits interest; and

(ii) In the case of a corporation, an equity interest measured by vote or value.

[T.D. 8697, 61 FR 66589, Dec. 18, 1996, as amended by T.D. 8844, 64 FR 66583, Nov. 29, 1999; T.D. 9012, 67 FR 49864, Aug. 1, 2002; T.D. 9093, 68 FR 60298, Oct. 22, 2003; T.D. 9153, 69 FR 49810, Aug. 12, 2004; T.D. 9183, 70 FR 9221, Feb. 25, 2005; T.D. 9197, 70 FR 19698, Apr. 14, 2005; T.D. 9235, 70 FR 74658, Dec. 16, 2005; T.D. 9246, 71 FR 4817, Jan. 30, 2006; T.D. 9356, 72 FR 45893, Aug. 16, 2007; T.D. 9388, 73 FR 15065, Mar. 21, 2008; T.D. 8697, 73 FR 18442, Apr. 4, 2008; 73 FR 21415, Apr. 21, 2008; T.D. 9433, 73 FR 72346, Nov. 28, 2008; T.D. 9462, 74 FR 46904, Sept. 14, 2009]

Title 26 published on 2009-04-01

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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

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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

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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

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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

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FR Doc.	2011-31182
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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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 301.7701-2 - Business entities; definitions.

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