Title 26 published on 2013-04-01
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.
2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
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 July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b). 26 CFR Part 41 Summary This document contains final regulations that provide guidance on the mandatory electronic filing of Form 2290, “Heavy Highway Vehicle Use Tax Return,” for 25 or more vehicles; credits or refunds for sold, destroyed, or stolen vehicles; and the tax liability and computation of tax on the use of certain second-hand vehicles. The regulations affect owners and operators of highway motor vehicles with a taxable gross weight of 55,000 pounds or more. These final regulations also remove the temporary regulations that provide guidance on the filing of Form 2290 and payment of the associated highway use tax for the taxable period beginning July 1, 2011.
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.
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United States Code U.S. Code: Title 26 - INTERNAL REVENUE CODE Statutes at Large
Title 26 published on 2013-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 41 after this date.
2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
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 July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b). 26 CFR Part 41 Summary This document contains final regulations that provide guidance on the mandatory electronic filing of Form 2290, “Heavy Highway Vehicle Use Tax Return,” for 25 or more vehicles; credits or refunds for sold, destroyed, or stolen vehicles; and the tax liability and computation of tax on the use of certain second-hand vehicles. The regulations affect owners and operators of highway motor vehicles with a taxable gross weight of 55,000 pounds or more. These final regulations also remove the temporary regulations that provide guidance on the filing of Form 2290 and payment of the associated highway use tax for the taxable period beginning July 1, 2011.
