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 31 - MONEY AND FINANCE
Title 26 published on 05-May-2017 03:22
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 300 after this date.
2016-12-02; vol. 81 # 232 - Friday, December 2, 2016 81 FR 86955 - User Fees for Installment Agreements
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on December 2, 2016. Applicability date: These regulations apply to installment agreements entered into, restructured, or reinstated on or after January 1, 2017. 26 CFR Part 300 Summary This document contains final regulations that provide user fees for installment agreements. The final regulations affect taxpayers who wish to pay their liabilities through installment agreements.
2016-10-25; vol. 81 # 206 - Tuesday, October 25, 2016 81 FR 73363 - Special Enrollment Examination User Fee for Enrolled Agents
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Withdrawal of notice of proposed rulemaking, notice of proposed rulemaking, and notice of public hearing. Written or electronic comments must be received by December 27, 2016. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for December 29, 2016, must be received by December 27, 2016. 26 CFR Part 300 Summary This document withdraws a proposed regulation relating to the user fee for the special enrollment examination to become an enrolled agent. This document also proposes a new regulation to increase the user fee for the examination to recover the cost to the IRS of overseeing the administration of the examination. The withdrawal and proposal affect individuals taking the enrolled agent special enrollment examination. This document also contains a notice of public hearing on the new proposed regulation.
2016-10-17; vol. 81 # 200 - Monday, October 17, 2016 81 FR 71427 - User Fees for Installment Agreements; Hearing Cancellation
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of notice of public hearing on proposed rulemaking. The public hearing, originally scheduled for October 19, 2016 at 2:00 p.m. is cancelled. 26 CFR Part 300 Summary This document provides notice of the cancellation of a public hearing on proposed regulation relating to proposed amendments to the regulations that provide user fees for installment agreements.
2016-10-13; vol. 81 # 198 - Thursday, October 13, 2016 81 FR 70654 - User Fees for Offers in Compromise
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by November 28, 2016. Outlines of topics to be discussed at the public hearing scheduled for December 16, 2016 at 10:00 a.m. must be received by November 28, 2016. 26 CFR Part 300 Summary This document contains proposed amendments to the regulations that provide user fees for offers in compromise. The proposed amendments affect taxpayers who wish to pay their liabilities through offers in compromise. The proposed effective date for these proposed amendments to the regulations is for offers in compromise submitted on or after February 27, 2017. This document also provides a notice of public hearing on these proposed amendments to the regulations.
2016-08-22; vol. 81 # 162 - Monday, August 22, 2016 81 FR 56543 - User Fees for Installment Agreements
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by October 6, 2016. Outlines of topics to be discussed at the public hearing scheduled for October 19, 2016, at 2:00 p.m. must be received by October 6, 2016. 26 CFR Part 300 Summary This document contains proposed amendments to the regulations that provide user fees for installment agreements. The proposed amendments affect taxpayers who wish to pay their liabilities through installment agreements. The proposed effective date for these proposed amendments to the regulations is January 1, 2017. This document also provides a notice of public hearing on these proposed amendments to the regulations.
2016-08-10; vol. 81 # 154 - Wednesday, August 10, 2016 81 FR 52766 - Preparer Tax Identification Number (PTIN) User Fee Update
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on September 9, 2016. Applicability Date: For date of applicability, see § 300.13(d). 26 CFR Part 300 Summary This document contains final regulations relating to the imposition of certain user fees on tax return preparers. The final regulations supersede and adopt the text of temporary regulations that reduced the user fee to apply for or renew a preparer tax identification number (PTIN) from $50 to $33. The final regulations affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees.
2015-10-30; vol. 80 # 210 - Friday, October 30, 2015 80 FR 66792 - Preparer Tax Identification Number (PTIN) User Fee Update
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary regulations. Effective Date: These regulations are effective on October 30, 2015. Applicability Date: For date of applicability, see paragraph (d) of these temporary regulations. 26 CFR Part 300 Summary This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG-121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register .
80 FR 66851 - Preparer Tax Identification Number (PTIN) User Fee Update
GPO FDSys XML | Text Additional Documents 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 28, 2016. 26 CFR Part 300 Summary In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will amend regulations (TD 9503) relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the amount of the user fee to apply for or renew a preparer tax identification number (PTIN). The text of the temporary regulations also serves as the text of these proposed regulations.
2013-12-02; vol. 78 # 231 - Monday, December 2, 2013 78 FR 72016 - User Fees for Processing Installment Agreements and Offers in Compromise
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on December 2, 2013. Applicability Date: These regulations apply to installment agreements entered into, restructured, or reinstated and offers in compromise processed on or after January 1, 2014. 26 CFR Part 300 Summary This document contains final regulations that provide user fees charged for processing installment agreements and offers in compromise. The final regulations affect taxpayers who wish to pay their federal tax liabilities through installment agreements and offers in compromise.
2013-11-04; vol. 78 # 213 - Monday, November 4, 2013 78 FR 65932 - User Fees for Processing Installment Agreements and Offers in Compromise; Hearing Cancellation
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of a notice of public hearing on proposed rulemaking. The public hearing originally scheduled for October 1, 2013 at 10 a.m. is cancelled. 26 CFR Part 300 Summary This document cancels a public hearing on proposed regulations that amend the provider user fees for installment agreements and offers in compromise.
2013-08-30; vol. 78 # 169 - Friday, August 30, 2013 78 FR 53702 - User Fees for Processing Installment Agreements and Offers in Compromise
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by September 30, 2013. Outlines of topics to be discussed at the public hearing scheduled for October 1, 2013, at 10 a.m. must be received by September 30, 2013. 26 CFR Part 300 Summary This document contains proposed amendments to the regulations that provide user fees for installment agreements and offers in compromise. The proposed amendments affect taxpayers who wish to pay their liabilities through installment agreements and offers in compromise. This document also provides a notice of public hearing on these proposed amendments to the regulations.
