Title 26 published on 2012-04-01
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.
This document contains final 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 contains final regulations that provide rules relating to the disclosure or use of tax return information by tax return preparers. These regulations provide updated guidance affecting tax return preparers regarding the use of information related to lists for solicitation of tax return business; the disclosure or use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a tax return preparer in connection with, or in support of, a tax return preparer's tax return preparation business; and the disclosure or use of information for the purpose of performing conflict reviews.
This document contains corrections to temporary regulations (TD 9596), which were published in the Federal Register on June 25, 2012 (77 FR 37806) relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax.
This document contains final and temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The text of these temporary regulations serves as the text of proposed regulations (REG-125570-11) published in the Proposed Rules section in this issue of the Federal Register .
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.
§ 1 - Tax imposed
§ 41 - Credit for increasing research activities
§ 42 - Low-income housing credit
§ 48 - Energy credit
§ 56 - Adjustments in computing alternative minimum taxable income
§ 82 - Reimbursement for expenses of moving
§ 108 - Income from discharge of indebtedness
§ 121 - Exclusion of gain from sale of principal residence
§ 141 - Private activity bond; qualified bond
§ 142 - Exempt facility bond
§ 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
§ 145 - Qualified 501(c)(3) bond
§ 147 - Other requirements applicable to certain private activity bonds
§ 165 - Losses
§ 168 - Accelerated cost recovery system
§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§ 219 - Retirement savings
§ 245 - Dividends received from certain foreign corporations
§ 263 - Capital expenditures
§ 263A - Capitalization and inclusion in inventory costs of certain expenses
§ 448 - Limitation on use of cash method of accounting
§ 453C - Repealed.
§ 460 - Special rules for long-term contracts
§ 463 - Repealed.
§ 468B - Special rules for designated settlement funds
§ 469 - Passive activity losses and credits limited
§ 474 - Simplified dollar-value LIFO method for certain small businesses
§ 585 - Reserves for losses on loans of banks
§ 597 - Treatment of transactions in which Federal financial assistance provided
§ 616 - Development expenditures
§ 617 - Deduction and recapture of certain mining exploration expenditures
§ 643 - Definitions applicable to subparts A, B, C, and?D
§ 831 - Tax on insurance companies other than life insurance companies
§ 835 - Election by reciprocal
§ 865 - Source rules for personal property sales
§ 904 - Limitation on credit
§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
§ 1103 - Repealed.
§ 2056 - Bequests, etc., to surviving spouse
§ 2056A - Qualified domestic trust
§ 2523 - Gift to spouse
§ 2632 - Special rules for allocation of GST exemption
§ 2652 - Other definitions
§ 3121 - Definitions
§ 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
§ 4982 - Excise tax on undistributed income of regulated investment companies
§ 6011 - General requirement of return, statement, or list
§ 6033 - Returns by exempt organizations
§ 6036 - Notice of qualification as executor or receiver
§ 6037 - Return of S corporation
§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies
§ 6061 - Signing of returns and other documents
§ 6081 - Extension of time for filing returns
§ 6103 - Confidentiality and disclosure of returns and return information
§ 6104 - Publicity of information required from certain exempt organizations and certain trusts
§ 6111 - Disclosure of reportable transactions
§ 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
§ 6114 - Treaty-based return positions
§ 6158 - Repealed.
§ 6223 - Notice to partners of proceedings
§ 6230 - Additional administrative provisions
§ 6231 - Definitions and special rules
§ 6233 - Extension to entities filing partnership returns, etc.
§ 6241 - Partner’s return must be consistent with partnership return
§ 6245 - Secretarial authority
§ 6311 - Payment of tax by commercially acceptable means
§ 6323 - Validity and priority against certain persons
§ 6326 - Administrative appeal of liens
§ 6343 - Authority to release levy and return property
§ 6402 - Authority to make credits or refunds
§ 6404 - Abatements
§ 6411 - Tentative carryback and refund adjustments
§ 6689 - Failure to file notice of redetermination of foreign tax
§ 7216 - Disclosure or use of information by preparers of returns
§ 7502 - Timely mailing treated as timely filing and paying
§ 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§ 7520 - Valuation tables
§ 7624 - Reimbursement to State and local law enforcement agencies
§ 7701 - Definitions
§ 7804 - Other personnel
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 after this date.
This document contains proposed regulations that create a new taxpayer identifying number known as an IRS truncated taxpayer identification number, a TTIN. As an alternative to using a social security number (SSN), IRS individual taxpayer identification number (ITIN), or IRS adoption taxpayer identification number (ATIN), the filer of certain information returns may use a TTIN on the corresponding payee statements to identify the individual being furnished a statement. The TTIN displays only the last four digits of an individual's identifying number and is shown in the format XXX-XX-1234 or ***-**-1234. These proposed regulations affect filers of certain information returns who will be permitted to identify an individual payee by use of a TTIN on the payee statement furnished to the individual, and those individuals who receive payee statements containing a TTIN.
This document contains proposed regulations providing guidance under section 4980H of the Internal Revenue Code (Code) with respect to the shared responsibility for employers regarding employee health coverage. These proposed regulations would affect only employers that meet the definition of “applicable large employer” as described in these proposed regulations. As discussed in section X of this preamble, employers may rely on these proposed regulations for guidance pending the issuance of final regulations or other applicable guidance. This document also provides notice of a public hearing on these proposed regulations.
These regulations provide comprehensive guidance for the award program authorized under Internal Revenue Code (Code) section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceedings applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Office are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings. The regulations provide needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623. This document also provides notice of a request for a public hearing on the proposed regulations.
This document cancels a public hearing on proposed regulations relating to the disclosure of return under section 6103(1)(21) of the Internal Revenue Code, as enacted by the Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act of 2010.
This document corrects a notice of proposed rulemaking (REG-153627-08) that was published in the Federal Register on Thursday, June 21, 2012 (77 FR 37352), that would provide guidance relating to automatic extensions of time for filing certain employee plan returns by adding the Form 8955-SSA, “Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits,” to the list of forms that are covered by the Income Tax Regulations on automatic extensions.
In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing temporary regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The text of the temporary regulations also serves as the text of the proposed regulations.
This document contains proposed regulations that would provide guidance relating to automatic extensions of time for filing certain employee plan returns by adding the Form 8955-SSA, “Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits,” to the list of forms that are covered by the Income Tax Regulations on automatic extensions. The proposed regulations would also provide guidance on applicable reporting and participant notice rules that require certain plan administrators to file registration statements and provide notices that set forth information for deferred vested participants. These regulations would affect administrators of, employers maintaining, participants in, and beneficiaries of plans that are subject to the reporting and participant notice requirements.
This document contains proposed regulations relating to the disclosure of return information under section 6103(l)(21) of the Internal Revenue Code, as enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. The regulations define certain terms and prescribe certain items of return information in addition to those items prescribed by statute that will be disclosed, upon written request, under section 6103(l)(21) of the Internal Revenue Code.