26 CFR 1.860A-0 - Outline of REMIC provisions.

§ 1.860A-0 Outline of REMIC provisions.

This section lists the paragraphs contained in §§ 1.860A-1 through 1.860G-3.

Section 1.860A-1 Effective dates and transition rules.

(a) In general.

(b) Exceptions.

(1) Reporting regulations.

(2) Tax avoidance rules.

(i) Transfers of certain residual interests.

(ii) Transfers to foreign holders.

(iii) Residual interests that lack significant value.

(3) Excise taxes.

(4) Rate based on current interest rate.

(i) In general.

(ii) Rate based on index.

(iii) Transition obligations.

(5) Accounting for REMIC net income of foreign persons.

§ 1.860C-2 Determination of REMIC taxable income or net loss.

(a) Treatment of gain or loss.

(b) Deductions allowable to a REMIC.

(1) In general.

(2) Deduction allowable under section 163.

(3) Deduction allowable under section 166.

(4) Deduction allowable under section 212.

(5) Expenses and interest relating to tax-exempt income.

§ 1.860D-1 Definition of a REMIC.

(a) In general.

(b) Specific requirements.

(1) Interests in a REMIC.

(i) In general.

(ii) De minimis interests.

(2) Certain rights not treated as interests.

(i) Payments for services.

(ii) Stripped interests.

(iii) Reimbursement rights under credit enhancement contracts.

(iv) Rights to acquire mortgages.

(3) Asset test.

(i) In general.

(ii) Safe harbor.

(4) Arrangements test.

(5) Reasonable arrangements.

(i) Arrangements to prevent disqualified organizations from holding residual interests.

(ii) Arrangements to ensure that information will be provided.

(6) Calendar year requirement.

(c) Segregated pool of assets.

(1) Formation of REMIC.

(2) Identification of assets.

(3) Qualified entity defined.

(d) Election to be treated as a real estate mortgage investment conduit.

(1) In general.

(2) Information required to be reported in the REMIC's first taxable year.

(3) Requirement to keep sufficient records.

§ 1.860E-1 Treatment of taxable income of a residual interest holder in excess of daily accruals.

(a) Excess inclusion cannot be offset by otherwise allowable deductions.

(1) In general.

(2) Affiliated groups.

(3) Special rule for certain financial institutions.

(i) In general.

(ii) Ordering rule.

(A) In general.

(B) Example.

(iii) Significant value.

(iv) Determining anticipated weighted average life.

(A) Anticipated weighted average life of the REMIC.

(B) Regular interests that have a specified principal amount.

(C) Regular interests that have no specified principal amount or that have only a nominal principal amount, and all residual interests.

(D) Anticipated payments.

(b) Treatment of a residual interest held by REITs, RICs, common trust funds, and subchapter T cooperatives. [Reserved]

(c) Transfers of noneconomic residual interests.

(1) In general.

(2) Noneconomic residual interest.

(3) Computations.

(4) Safe harbor for establishing lack of improper knowledge.

(5) Asset test.

(6) Definitions for asset test.

(7) Formula test.

(8) Conditions and limitations on formula test.

(9) Examples.

(10) Effective dates.

(d) Transfers to foreign persons.

§ 1.860E-2 Tax on transfers of residual interest to certain organizations.

(a) Transfers to disqualified organizations.

(1) Payment of tax.

(2) Transitory ownership.

(3) Anticipated excess inclusions.

(4) Present value computation.

(5) Obligation of REMIC to furnish information.

(6) Agent.

(7) Relief from liability.

(i) Transferee furnishes information under penalties of perjury.

(ii) Amount required to be paid.

(b) Tax on pass-thru entities.

(1) Tax on excess inclusions.

(2) Record holder furnishes information under penalties of perjury.

(3) Deductibility of tax.

(4) Allocation of tax.

§ 1.860F-1 Qualified liquidations.
§ 1.860F-2 Transfers to a REMIC.

(a) Formation of a REMIC.

(1) In general.

(2) Tiered arrangements.

(i) Two or more REMICs formed pursuant to a single set of organizational documents.

(ii) A REMIC and one or more investment trusts formed pursuant to a single set of documents.

(b) Treatment of sponsor.

(1) Sponsor defined.

(2) Nonrecognition of gain or loss.

(3) Basis of contributed assets allocated among interests.

(i) In general.

(ii) Organizational expenses.

(A) Organizational expense defined.

(B) Syndication expenses.

(iii) Pricing date.

(4) Treatment of unrecognized gain or loss.

(i) Unrecognized gain on regular interests.

(ii) Unrecognized loss on regular interests.

(iii) Unrecognized gain on residual interests.

(iv) Unrecognized loss on residual interests.

(5) Additions to or reductions of the sponsor's basis.

(6) Transferred basis property.

(c) REMIC's basis in contributed assets.

§ 1.860F-4 REMIC reporting requirements and other administrative rules.

(a) In general.

(b) REMIC tax return.

(1) In general.

(2) Income tax return.

(c) Signing of REMIC return.

(1) In general.

(2) REMIC whose startup day is before November 10, 1988.

(i) In general.

(ii) Startup day.

(iii) Exception.

(d) Designation of tax matters person.

(e) Notice to holders of residual interests.

(1) Information required.

(i) In general.

(ii) Information with respect to REMIC assets.

(A) 95 percent asset test.

(B) Additional information required if the 95 percent test not met.

(C) For calendar quarters in 1987.

(D) For calendar quarters in 1988 and 1989.

(iii) Special provisions.

(2) Quarterly notice required.

(i) In general.

(ii) Special rule for 1987.

(3) Nominee reporting.

(i) In general.

(ii) Time for furnishing statement.

(4) Reports to the Internal Revenue Service.

(f) Information returns for persons engaged in a trade or business.

§ 1.860G-1 Definition of regular and residual interests.

(a) Regular interest.

(1) Designation as a regular interest.

(2) Specified portion of the interest payments on qualified mortgages.

(i) In general.

(ii) Specified portion cannot vary.

(iii) Defaulted or delinquent mortgages.

(iv) No minimum specified principal amount is required.

(v) Specified portion includes portion of interest payable on regular interest.

(vi) Examples.

(3) Variable rate.

(i) Rate based on current interest rate.

(ii) Weighted average rate.

(A) In general.

(B) Reduction in underlying rate.

(iii) Additions, subtractions, and multiplications.

(iv) Caps and floors.

(v) Funds-available caps.

(A) In general.

(B) Facts and circumstances test.

(C) Examples.

(vi) Combination of rates.

(4) Fixed terms on the startup day.

(5) Contingencies prohibited.

(b) Special rules for regular interests.

(1) Call premium.

(2) Customary prepayment penalties received with respect to qualified mortgages.

(3) Certain contingencies disregarded.

(i) Prepayments, income, and expenses.

(ii) Credit losses.

(iii) Subordinated interests.

(iv) Deferral of interest.

(v) Prepayment interest shortfalls.

(vi) Remote and incidental contingencies.

(4) Form of regular interest.

(5) Interest disproportionate to principal.

(i) In general.

(ii) Exception.

(6) Regular interest treated as a debt instrument for all Federal income tax purposes.

(c) Residual interest.

(d) Issue price of regular and residual interests.

(1) In general.

(2) The public.

§ 1.860G-2 Other rules.

(a) Obligations principally secured by an interest in real property.

(1) Tests for determining whether an obligation is principally secured.

(i) The 80-percent test.

(ii) Alternative test.

(2) Treatment of liens.

(3) Safe harbor.

(i) Reasonable belief that an obligation is principally secured.

(ii) Basis for reasonable belief.

(iii) Later discovery that an obligation is not principally secured.

(4) Interests in real property; real property.

(5) Obligations secured by an interest in real property.

(6) Obligations secured by other obligations; residual interests.

(7) Certain instruments that call for contingent payments are obligations.

(8) Release of a lien on an interest in real property securing a qualified mortgage; defeasance.

(9) Stripped bonds and coupons.

(b) Assumptions and modifications.

(1) Significant modifications are treated as exchanges of obligations.

(2) Significant modification defined.

(3) Exceptions.

(4) Modifications that are not significant modifications.

(5) Assumption defined.

(6) Pass-thru certificates.

(7) Test for determining whether an obligation continues to be principally secured following certain types of modifications.

(c) Treatment of certain credit enhancement contracts.

(1) In general.

(2) Credit enhancement contracts.

(3) Arrangements to make certain advances.

(i) Advances of delinquent principal and interest.

(ii) Advances of taxes, insurance payments, and expenses.

(iii) Advances to ease REMIC administration.

(4) Deferred payment under a guarantee arrangement.

(d) Treatment of certain purchase agreements with respect to convertible mortgages.

(1) In general.

(2) Treatment of amounts received under purchase agreements.

(3) Purchase agreement.

(4) Default by the person obligated to purchase a convertible mortgage.

(5) Convertible mortgage.

(e) Prepayment interest shortfalls.

(f) Defective obligations.

(1) Defective obligation defined.

(2) Effect of discovery of defect.

(g) Permitted investments.

(1) Cash flow investment.

(i) In general.

(ii) Payments received on qualified mortgages.

(iii) Temporary period.

(2) Qualified reserve funds.

(3) Qualified reserve asset.

(i) In general.

(ii) Reasonably required reserve.

(A) In general.

(B) Presumption that a reserve is reasonably required.

(C) Presumption may be rebutted.

(h) Outside reserve funds.

(i) Contractual rights coupled with regular interests in tiered arrangements.

(1) In general.

(2) Example.

(j) Clean-up call.

(1) In general.

(2) Interest rate changes.

(3) Safe harbor.

(k) Startup day.

§ 1.860G-3 Treatment of foreign persons.

(a) Transfer of a residual interest with tax avoidance potential.

(1) In general.

(2) Tax avoidance potential.

(i) Defined.

(ii) Safe harbor.

(3) Effectively connected income.

(4) Transfer by a foreign holder.

(b) Accounting for REMIC net income

(1) Allocation of partnership income to a foreign partner.

(2) Excess inclusion income allocated by certain pass-through entities to a foreign person.

[T.D. 8458, 57 FR 61299, Dec. 24, 1992; 58 FR 15089, Mar. 19, 1993, as amended by T.D. 8614, 60 FR 42787, Aug. 17, 1995; T.D. 9004, 67 FR 47453, July 19, 2002; T.D. 9128, 69 FR 26041, May 11, 2004; T.D. 9272, 71 FR 43365, Aug. 1, 2006; T.D. 9415, 73 FR 40172, July 14, 2008; T.D. 9463, 74 FR 47438, Sept. 16, 2009]

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
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28 - Renumbered § 45C]

§ 30 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

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

§ 221 - Interest on education loans

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

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to sections 661 and 662

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where section 754 election or substantial built-in loss

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

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

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Basis information to persons acquiring property from decedent

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

§ 6050I-1

§ 6050K - Returns relating to exchanges of certain partnership interests

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

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 1 after this date.

  • 2017-06-30; vol. 82 # 125 - Friday, June 30, 2017
    1. 82 FR 29719 - Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
        Effective Date: These corrections are effective June 30, 2017. Applicability Date: The corrections to §§ 1.1441-0; 1.1441-1(b)(7)(ii)(B), (e)(3)(iv)(B) and (C), (e)(4)(ii)(B)( 11 ), (e)(4)(ix)(D), (e)(5)(ii) through (e)(5)(ii)(B), (e)(5)(ii)(D) through (e)(5)(v)(B)( 3 ), (e)(5)(v)(B)( 5 ) through (e)(5)(v)(D), and (f) through (f)(4); 1.1441-1T; 1.1441-3(d)(1); 1.1441-4; 1.6045-1(m)(2)(ii) and (n)(12)(ii); and 1.6049-5(c)(1) through (c)(4) are applicable on January 6, 2017.
      26 CFR Part 1

Pages