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.
2013-05-06; vol. 78 # 87 - Monday, May 6, 2013 78 FR 26244 - Updating of Employer Identification Numbers
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on May 6, 2013. Applicability date: For date of applicability, see § 301.6109-1(d)(2)(ii)(B). 26 CFR Parts 301 and 602 Summary This document contains final regulations that require 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 regulations affect persons with EINs and will enhance the IRS's ability to maintain accurate information as to persons assigned EINs.
2013-04-18; vol. 78 # 75 - Thursday, April 18, 2013 78 FR 23116 - Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on April 18, 2013. Applicability Dates: For dates of applicability, see §§ 1.1275-3(c)(4), 1.6045-1(a)(15)(i)(C) through 1.6045-1(a)(15)(i)(F), 1.6045-1(a)(18), 1.6045-1(c)(3)(vii)(C) and (D), 1.6045-1(c)(3)(x), 1.6045-1(c)(3)(xiii), 1.6045-1(d)(2), 1.6045-1(d)(5), 1.6045-1(d)(6)(ii)(A), 1.6045-1(m), 1.6045-1(n), 1.6045A-1(d), 1.6045B-1(j), and 1.6049-9T(a). 26 CFR Parts 1 and 602 Summary This document contains final regulations relating to reporting by brokers for transactions involving debt instruments and options. These final regulations reflect changes in the law made by the Energy Improvement and Extension Act of 2008 that require brokers when reporting the sale of securities to the IRS to include the customer's adjusted basis in the sold securities and to classify any gain or loss as long-term or short-term. These final regulations also implement the requirement that a broker report gross proceeds from a sale or closing transaction with respect to certain options. In addition, this document contains final regulations that implement reporting requirements for a transfer of a debt instrument or an option to another broker and for an organizational action that affects the basis of a debt instrument or an option. Moreover, this document contains final regulations relating to the filing of Form 8281, “Information Return for Publicly Offered Original Issue Discount Instruments,” for certain debt instruments with original issue discount and temporary regulations relating to information reporting for premium. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-154563-12) set forth in the Proposed Rules section in this issue of the Federal Register .
2013-03-19; vol. 78 # 53 - Tuesday, March 19, 2013 78 FR 17024 - Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective date: These regulations are effective on March 19, 2013. Applicability dates: For dates of applicability, see §§ 1.367(a)-1(g), 1.367(a)-3(g), 1.367(a)-7(j), 1.367(b)-6, 1.1248-1(g), 1.1248-6(e), 1.1248-8(d), 1.1248(f)-3(b), and 1.6038B-1(g). 26 CFR Parts 1 and 602 Summary This document contains final and temporary regulations that apply to transfers of certain property by a domestic corporation to a foreign corporation in certain nonrecognition exchanges, or to distributions of stock of certain foreign corporations by a domestic corporation in certain nonrecognition distributions. The final regulations also establish reporting requirements for property transfers and stock distributions to which the final regulations apply. The regulations affect domestic corporations that transfer property to foreign corporations in certain nonrecognition transactions, or that distribute the stock of certain foreign corporations in certain nonrecognition distributions, and certain domestic shareholders of those domestic corporations.
78 FR 17053 - Indirect Stock Transfers and the Coordination Rule Exceptions; Transfers of Stock or Securities in Outbound Asset Reorganizations
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: The final and temporary regulations are effective on March 19, 2013. Applicability Date: For dates of applicability, see § 1.367(a)-3T(g), § 1.367(a)-6T(e)(4), 1.367(a)-7T(e)(2)(iv), 1.1248(f)-3T(a)(3), and 1.6038B-1T(f)(3)(iii). 26 CFR Parts 1 and 602 Summary This document contains final and temporary regulations. These regulations eliminate one of two exceptions to the coordination rule between asset transfers and indirect stock transfers for certain outbound asset reorganizations. The regulations also modify the third exception to the coordination rule for certain outbound exchanges so that this exception is consistent with the remaining asset reorganization exception. In addition, the regulations modify, in various contexts, procedures for obtaining reasonable cause relief. Finally, the regulations implement certain changes with respect to transfers of stock or securities by a domestic corporation to a foreign corporation in a section 361 exchange. The regulations primarily affect domestic corporations that transfer property to foreign corporations in certain outbound nonrecognition exchanges. The text of these temporary regulations serves as the text of the proposed regulations (REG-132702-10) published in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register .
2012-12-28; vol. 77 # 249 - Friday, December 28, 2012 77 FR 76382 - Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on December 28, 2012. 26 CFR Parts 1, 53, and 602 Summary This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register .
2012-12-06; vol. 77 # 235 - Thursday, December 6, 2012 77 FR 72721 - Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective December 6, 2012. Applicability Dates: These regulations apply to policy and plan years ending on or after October 1, 2012, and before October 1, 2019. 26 CFR Parts 40, 46, and 602 Summary This document contains final regulations that implement and provide guidance on the fees imposed by the Patient Protection and Affordable Care Act on issuers of certain health insurance policies and plan sponsors of certain self-insured health plans to fund the Patient-Centered Outcomes Research Trust Fund. These final regulations affect the issuers and plan sponsors that are directed to pay those fees.
2012-09-13; vol. 77 # 178 - Thursday, September 13, 2012 77 FR 56533 - Property Traded on an Established Market
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective on September 13, 2012. Applicability Dates: For the applicability dates, see §§ 1.1273-1(c)(6)(ii), 1.1273-2(f)(10), 1.1274-3(b)(4)(ii), and 1.1275-2(k)(5). 26 CFR Parts 1 and 602 Summary This document contains final regulations that apply to determine when property is traded on an established market (that is, publicly traded) for purposes of determining the issue price of a debt instrument. The regulations amend the current regulations to clarify the circumstances that cause property to be publicly traded. The regulations also amend the current regulations for reopenings of debt instruments, potentially abusive situations, and the definition of qualified stated interest. The regulations provide guidance to issuers and holders of debt instruments.
2012-07-13; vol. 77 # 135 - Friday, July 13, 2012 77 FR - Health Insurance Premium Tax Credit
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DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Parts 1 and 602 Summary
2012-07-12; vol. 77 # 134 - Thursday, July 12, 2012 77 FR 41048 - Health Insurance Premium Tax Credit; Correction
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to final regulations. This correction is effective on July 12, 2012 and is applicable May 23, 2012. 26 CFR Parts 1 and 602 Summary This document contains corrections to final regulations (TD 9590) that were published in the Federal Register on Wednesday, May 23, 2012 (77 FR 30377). The final regulations relate to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.
2012-06-20; vol. 77 # 119 - Wednesday, June 20, 2012 77 FR 36914 - Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on June 20, 2012. Applicability Date: The changes reflected in these final regulations (§ 1.1502-13(f)(5)(ii)(B)( 1 ) and ( 2 )) generally apply to transactions in which T's liquidation into B occurs on or after October 25, 2007. For transactions in which T's liquidation into B occurs before October 25, 2007, § 1.1502-13(f)(5)(ii)(B)( 1 ) and ( 2 ) in effect prior to October 25, 2007 as contained in 26 CFR part 1, revised April 1, 2009, continue to apply. 26 CFR Parts 1 and 602 Summary This document contains final regulations under section 1502 of the Internal Revenue Code (Code). These final regulations modify the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. These regulations apply to corporations filing consolidated income tax returns.
2012-06-18; vol. 77 # 117 - Monday, June 18, 2012 77 FR 36150 - Portability of a Deceased Spousal Unused Exclusion Amount
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary regulations. Effective Date. These regulations are effective on June 15, 2012. Applicability Dates: Sections of the temporary regulation relating to portability of a deceased spousal unused exclusion amount apply to estates of decedents dying on or after January 1, 2011. For specific dates of applicability, see §§ 20.2001-2T(b), 20.2010-1T(e), 20.2010-2T(e), 20.2010-3T(f), 25.2505-1T(e), and 25.2505-2T(g). 26 CFR Parts 20, 25, and 602 Summary This document contains temporary regulations that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the applicable rules for the surviving spouse's use of this DSUE amount. The statutory provisions underlying the portability rules were enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The portability rules affect married spouses where the death of the first spouse to die occurs on or after January 1, 2011. The text of the temporary regulations also serves as the text of proposed regulations set forth in the notice of proposed rulemaking on this subject appearing elsewhere in this issue of the Federal Register .
2012-05-23; vol. 77 # 100 - Wednesday, May 23, 2012 77 FR 30377 - Health Insurance Premium Tax Credit
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective on May 23, 2012. Comment date: Comments will be accepted until August 21, 2012. Applicability Date: For date of applicability, see § 1.36B-1(o). 26 CFR Parts 1 and 602 Summary This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, the Department of Defense and Full-Year Continuing Appropriations Act, 2011, and the 3% Withholding Repeal and Job Creation Act. These final regulations provide guidance to individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and to Exchanges that make qualified health plans available to individuals and employers.
2012-05-03; vol. 77 # 86 - Thursday, May 3, 2012 77 FR 26175 - Section 42 Qualified Contract Provisions
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DEPARTMENT OF THE TREASURY, Internal Revenue Service Final Regulations. Effective Date: These regulations are effective May 3, 2012. Applicability Date: For the applicability date, see § 1.42-18(e). 26 CFR Parts 1 and 602 Summary This document contains final regulations that provide guidance concerning taxpayers' (that is, owners') requests to housing credit agencies to obtain a qualified contract (as defined in section 42(h)(6)(F) of the Internal Revenue Code) for the acquisition of a low-income housing credit building. Section 42(h)(6)(F) requires the Secretary to prescribe such regulations as may be necessary or appropriate to carry out the provisions of section 42(h)(6)(F), including regulations to prevent the manipulation of the qualified contract amount. The regulations will affect owners requesting a qualified contract, potential buyers, and low-income housing credit agencies responsible for the administration of the low-income housing credit program.
