eLaws
|
eCases
|
United States Code
|
Federal Courts
|
Sign In
Sign Up
eLaws
eCases »
United States Code
Federal Courts »
Home
»
Rulemaking
» Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Document ID:
IRS-2007-0114-0002
Document Type:
Proposed Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E8-04466
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
NPRM
Received Date:
March 10 2008, at 07:06 AM Eastern Daylight Time
Start-End Page:
12837 - 12867
Comment Start Date:
March 10 2008, at 12:00 AM Eastern Standard Time
Comment Due Date:
June 9 2008, at 11:59 PM Eastern Standard Time
Comments
View All
Total:
21
Comment on FR Doc # E8-04466
Submitter:
Briskin, Robert
Posted:
06/24/2008
ID:
IRS-2007-0114-0005
Comment Period Closed
Jun 09,2008 11:59 PM ET
Comment on FR Doc # E8-04466
Submitter:
Bartelmay, Janet
Posted:
06/24/2008
ID:
IRS-2007-0114-0006
Comment Period Closed
Jun 09,2008 11:59 PM ET
Comment on FR Doc # E8-04466
Submitter:
Taylor III, Jasper
Posted:
06/24/2008
ID:
IRS-2007-0114-0007
Comment Period Closed
Jun 09,2008 11:59 PM ET
Comment on FR Doc # E8-04466
Submitter:
Arbogast, Thomas
Posted:
06/24/2008
ID:
IRS-2007-0114-0008
Comment Period Closed
Jun 09,2008 11:59 PM ET
Comment on FR Doc # E8-04466
Submitter:
Auclair, David
Posted:
06/24/2008
ID:
IRS-2007-0114-0011
Comment Period Closed
Jun 09,2008 11:59 PM ET
Related Documents
More
Total:
489
Basis Reporting by Securities Brokers and Basis Determination for Stock
Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
Damages Received on Account of Personal Physical Injuries or Physical Sickness; Hearing
Guidance Regarding Foreign Base Company Sales Income
Consolidated Returns; Intercompany Obligations
Guidance Regarding Foreign Base Company Sales Income
Creditor Continuity of Interest; Correction
Creditor Continuity of Interest; Correction
Conduit Financing Arrangements
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Creditor Continuity of Interest
Information Reporting for Discharges of Indebtedness; Correction
Information Reporting for Discharges of Indebtedness; Correction
Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans
Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation
Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Hearing
Section 1367 Regarding Open Account Debt; Correction
Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Hearing
Section 108 Reduction of Tax Attributes for S Corporations; Hearing Cancellation
Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Hearing
Determining the Amount of Taxes Paid for Purposes of Section 901; Correction
Section 1367 Regarding Open Account Debt; Correction
Information Reporting for Discharges of Indebtedness
Information Reporting for Discharges of Indebtedness
Information Reporting on Employer-Owned Life Insurance Contracts
Election To Expense Certain Refineries; Hearing Cancellation
Infrastructure Improvements Under Section 897
Section 108(e)(8) Application to Partnerships
Extension of Time for Filing Returns; Hearing
Treatment of Payments in Lieu of Taxes Under Section 141
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Unified Rule for Loss on Subsidiary Stock; Correction
Section 1367 Regarding Open Account Debt
Unified Rule for Loss on Subsidiary Stock; Correction
Information Reporting Requirements Under Internal Revenue Code Section 6039; Hearing
Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction
Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices
Regulations Enabling Elections for Certain Transactions under Section 336(e); Correction
Public Approval Guidance for Tax-Exempt Bonds; Correction
Capital Costs Incurred To Comply With EPA Sulfur Regulations; Hearing Cancellation
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Regulations Enabling Elections for Certain Transactions Under Section 336(e); Correction
Amendments to Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Hearing Cancellation
Guidance Under Sections 642 and 643 (Income Ordering Rules); Hearing
Declaratory Judgments--Gift Tax Determinations; Hearing Cancellation
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f); Correction
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Targeted Populations Under Section 45D(e)(2)
Unified Rule for Loss on Subsidiary Stock
Implementation of Form 990
Public Approval Guidance for Tax-Exempt Bonds
Farmer and Fisherman Income Averaging; Correction
Farmer and Fisherman Income Averaging; Correction
Regulations Enabling Elections for Certain Transactions Under Section 336(e)
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f)
Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Amendments to New Markets Tax Credit Regulations
Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
Section 108 Reduction of Tax Attributes for S Corporations
REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
Rules for Home Construction Contracts
Mortality Tables for Determining Present Value
Converting an IRA Annuity to a Roth IRA
Section 42 Utility Allowance Regulations Update
Employee Stock Purchase Plans Under Internal Revenue Code Section 423
Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction
Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction
Farmer and Fisherman Income Averaging
Farmer and Fisherman Income Averaging
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Information Reporting Requirements Under Internal Revenue Code Section 6039
Determining the Amount of Taxes Paid for Purposes of Section 901
Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction
Determining the Amount of Taxes Paid for Purposes of Section 901
REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property
Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
Election to Expense Certain Refineries
Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses
Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses
Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
Multiemployer Plan Funding Guidance; Correction
Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
Extension of Time for Filing Returns
Multiemployer Plan Funding Guidance; Hearing
Capital Costs Incurred To Comply With EPA Sulfur Regulations
Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions
Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions
Guidance Under Sections 642 and 643 (Income Ordering Rules)
Accrual Rules for Defined Benefit Plans
Alternative Simplified Credit Under Section 41(c)(5)
Alternative Simplified Credit under Section 41(c)(5)
Partners Distributive Share; Correction
Partners Distributive Share; Correction
Qualified Nonpersonal Use Vehicles
Guidance Regarding Foreign Base Company Sales Income; Hearing
Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations
Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations
Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups
Partners Distributive Share
Contributed Property
Assumption of Liabilities
Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization
Hybrid Retirement Plans; Hearing
Guidance Regarding Foreign Base Company Sales Income; Correction
Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s); Correction
Hybrid Retirement Plans; Correction
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
Measurement of Assets and Liabilities for Pension Funding Purposes; Hearing
Nuclear Decommissioning Funds; Hearing
Income Taxes: Hybrid Retirement Plans; Correction
Guidance Regarding Deduction and Capitalization ofExpenditures Related to Tangible Property; Correction
Guidance Regarding Foreign Base Company Sales Income; Correction
Amendment of Matching Rule for Certain Gains on Member Stock; Guidance; Correction
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction
Multiemployer Plan Funding Guidance; Correction
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Hearing
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
Automatic Contribution Arrangements; Hearing
TIPRA Amendments to Section 199; Correction
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Hearing Cancellation
Treatment of Overall Foreign and Domestic Losses; Hearing
Abandonment of Stock or Other Securities; Correction
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Correction
Application of Section 338 to Insurance Companies; Correction
Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Hearing
Multiemployer Plan Funding Guidance
Abandonment of Stock or Other Securities
Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Qualified Films Under Section 199
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts
Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC); Hearing
Guidance Regarding Foreign Base Company Sales Income
Consolidated Returns; Intercompany Obligations
Consolidated Returns; Intercompany Obligations; Hearing
TIPRA Amendments to Section 199
Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works
Time and Mannerfor Electing Capital Asset Treatment for Certain Self-Created Musical Works
Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction
Consolidated Returns; Intercompany Obligations; Hearing
Guidance on Qualified Tuition Programs Under Section 529
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction
Guidance Under Section 1502; Miscellaneous Operating Rules for Successor Persons; Succession to Items of the Liquidating Corporation
Clarification to Section 6411 Regulations; Hearing
S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Hearing Cancellation
Diversification Requirements for Certain Defined Contribution Plans
Measurement of Assets and Liabilities for Pension Funding Purposes
Nuclear Decommissioning Funds
Hybrid Retirement Plans
Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups
Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups.
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
Treatment of Overall Foreign and Domestic Losses
Treatment of Overall Foreign and Domestic Losses
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
Benefit Restrictions for Underfunded Pension Plans; Hearing
Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction
Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction
Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction
Returns Required on Magnetic Media; Correction
Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1; Correction
Partners Distributive Share; Hearing
Information Reporting for Lump-Sum Timber Sales
Notification Requirement for Tax-Exempt Entities Not Currently Required to File; Correction
Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1
Benefit Restrictions for Underfunded Pension Plans
Notification Requirement for Tax-Exempt Entities Not Currently Required To File
Notification Requirement for Tax-Exempt Entities Not Currently Required to File
Information Reporting on Employer-Owned Life Insurance Contracts
Information Reporting on Employer-Owned Life Insurance Contracts
Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)
Benefit Restrictions for Underfunded Pension Plans; Correction
Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; Correction
Automatic Contribution Arrangements
Partners Distributive Share; Correction
Consolidated Returns; Intercompany Obligations; Correction
Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Withholding Procedures Under Section 1441 for Certain Distributions to Which Section 302 Applies
Compensation for Labor or Personal Services: Artists and Athletes
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Section 1045 Application to Partnerships; Correction
Exclusions From Gross Income of Foreign Corporations; Hearing Cancellation
Clarification of Section 6411 Regulations; Correcting Amendment
Consolidated Returns; Intercompany Obligations
Income taxes: Employee benefits; cafeteria plans
Arbitrage Guidance for Tax-Exempt Bonds
Medical and Accident Insurance Benefits Under Qualified Plans; Correction
Corporate Estimated Tax; Correction
Corporate Estimated Tax; Correction
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
Employee Benefits--Cafeteria Plans; Correction
Employee Benefits--Cafeteria Plans; Hearing
Section 67 Limitations on Estates or Trusts; Hearing
Qualified Films Under Section 199; Correction
Corporate Estimated Tax; Correction
Corporate Estimated Tax; Correcting Amendment
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Hearing Cancellation
Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations; Correction
Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
Benefit Restrictions for Underfunded Pension Plans
Clarification of Section 6411 Regulations
Clarification to Section 6411 Regulations
Income taxes: Employee benefits; cafeteria plans; removed
Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction
Section 67 Limitations on Estates or Trusts; Correction
Medical and Accident Insurance Benefits Under Qualified Plans
Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction
Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction
Exclusions From Gross Income of Foreign Corporations; Correction
Exclusions From Gross Income of Foreign Corporations; Correction
Exclusions From Gross Income of Foreign Corporations; Correction
Employee Benefits--Cafeteria Plans
Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
Employee Benefits--Cafeteria Plans
Built-in Gains and Losses Under Section 382(h); Correction
Built-in Gains and Losses Under Section 382(h); Correction
Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Section 1248 Attribution Principles
Return Required by Subchapter T Cooperatives Under Section 6012
Abandonment of Stock and Other Securities
Section 67 Limitations on Estates or Trusts
Mortality Tables for Determining Present Value
Agent for a Consolidated Group With Foreign Common Parent
Section 1367 Regarding Open Account Debt; Correction
Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
Qualified Films Under Section 199; Correction
Mortality Tables for Determining Present Value; Correction
Treatment of Excess Loss Accounts
Income taxes: Business electronic filing and burden reduction; facilitation
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions
Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Guidance under Subpart F Relating to Partnerships
Deductions for Entertainment Use of Business Aircraft; Correction
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable; Hearing
Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction; Correction
Exclusions from Gross Income of Foreign Corporations
Section 42 Qualified Contract Provisions
Section 42 Utility Allowance Regulations Update
Guidance Regarding the Active Trade or Business Requirement under Section 355(b)
Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
Unified Rule for Loss on Subsidiary Stock
Deductions for Entertainment Use of Business Aircraft
Built-in Gains and Losses Under Section 382(h)
Built-in Gains and Losses Under Section 382(h)
Unified Rule for Loss on Subsidiary Stock; Correction
Qualified Films Under Section 199
Guidance Regarding the Active Trade or Business Requirement Under Section 355(b); Correction
Designated Roth Accounts Under Section 402A; Correction
Mortality Tables for Determining Present Value
Limitations on Benefits and Contributions Under Qualified Plans; Correction
Limitations on Benefits and Contributions Under Qualified Plans; Correction
Distributions From a Pension Plan Upon Attainment of Normal Retirement Age
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction
Income taxes: Open account debt between S corporations and their shareholders; hearing
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction
Determining the Amount of Taxes Paid for Purposes of Section 901; Correction
Section 1367 Regarding Open Account Debt; Correction
Guidance Regarding the Active Trade or Business Requirement Under Section 355(b)
Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction
Dual Consolidated Loss Regulations; Correction
Dual Consolidated Loss Regulations; Correction
Application of Section 409A to Nonqualified Deferred Compensation Plans
Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments
Section 1367 Regarding Open Account Debt
Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries
Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries
United States Dollar Approximate Separate Transactions Method
Determining the Amount of Taxes Paid for Purposes of Section 901
Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction
Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Computer Software Under Section 199(c)(5)(B)
Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction
Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion
Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
Section 181--Deduction for Qualified Film and Television Production Costs
Updated Mortality Tables for Determining Current Liability
Guidance Necessary To Facilitate Business Electronic Filing; Correction
Treatment of Payments in Lieu of Taxes Under Section 141
TIPRA Amendments to Section 199
Guidance Necessary to Facilitate Business Electronic Filing Under Section 1561
Income taxes: Space and ocean activities and communications; source of income; correction
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction Notice
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
Unified Rule for Loss on Subsidiary Stock
Qualified Amended Returns
Income Attributable to Domestic Production Activities; Correction
Reporting Rules for Widely Held Fixed Investment Trusts
Changes in Computing Depreciation
Exchanges of Property for an Annuity
Income and Currency Gain or Loss With Respect to a Section 987 QBU; Correction
Railroad Track Maintenance Credit; Hearing Cancellation
General Allocation and Accounting Regulations Under Section 141
Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
Treatment of Payments in Lieu of Taxes Under Section 141
TIPRA Amendments to Section 199
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction
Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561
Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense; Correction
Prohibited Allocations of Securities in an S Corporation
Residence Rules Involving U.S. Possessions; Correction
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
Income taxes: Credit for increasing research activities
Income taxes: Income attributable to domestic production activities; deduction
Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
Exclusion From Gross Income of Previously Taxed Earnings and Profits and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property; Correction
Exhanges of Property for an Annuity
Stock Transfer Rules: Carryover of Earnings and Taxes; Correction
Partners Distributive Share: Foreign Tax Expenditures; Correction
TIPRA Amendments to Section 199; Correction
Credit for Increasing Research Activities; Correction
General Allocation and Accounting Regulations Under Section 141; Correction
Income and Currency Gain or Loss With Respect to a Section 987 QBU; Hearing Cancellation
Residence Rules Involving U.S. Possessions
Credit for Increasing Research Activities
Definition of Taxpayer for Purposes of Section 901 and Related Matters; Correction
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation
Limitations on Transfers of Built-in Losses
Attained Age of the Insured Under Section 7702; Correction
Treatment of Payments in Lieu of Taxes Under Section 141
TIPRA Amendments to Section 199
TIPRA Amendments to Section 199
Partners Distributive Share: Foreign Tax Expenditures
Exchanges of Property for an Annuity
Stock Transfer Rules: Carryover of Earnings and Taxes; Correction
Stock Transfer Rules: Carryover of Earnings and Taxes; Correction
Determination of Interest Expense Deduction of Foreign Corporations; Correction
General Allocation and Accounting Regulations Under Section 141
Section 411(d)(6) Protected Benefits; Correction
Section 411(d)(6) Protected Benefits; Correction
Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing Cancellation
Attained Age of the Insured Under Section 7702
Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction
Railroad Track Maintenance Credit
Income and Currency Gain or Loss With Respect to a Section 987 QBU
Special Depreciation Allowance
Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan
Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
Computer Software Under Section 199(c)(5)(B); Hearing Cancellation
REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
Income Attributable to Domestic Production Activities; Correction Notice
Effect of Election on Corporation
Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correcting Amendment
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Determination of Interest Expense Deduction of Foreign Corporations
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice
Reporting of Gross Proceeds Payments to Attorneys; Correction
Reporting of Gross Proceeds Payments to Attorneys; Correction
Section 1248 Attribution Principles; Correction
Section 1248 Attribution Principles; Correction
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing
Section 411(d)(6) Protected Benefits
Income taxes: Stock transfer rules; carryover of tax attributes
Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
Definition of Taxpayer for Purposes of Section 901 and Related Matters
Reporting Rules for Widely Held Fixed Investment Trusts
Reporting Rules for Widely Held Fixed Investment Trusts
REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders)
Computer Software Under Section 199 (c)(5)(B); Hearing
Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans
Designated Roth Accounts Under Section 402A; Hearing
Reporting of Gross Proceeds Payments to Attorneys
United States Dollar Approximate Separate Transactions Method
Computer Software Under Section 199(c)(5)(B); Correction
Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
Corporate Distributions and Adjustments
Effect of Elections in Certain Multi-Step Transactions
Computer Software Under Section 199(c)(5)(B); Correction
Computer Software Under Section 199(c)(5)(B); Correction
Distributions of Interests in a Loss Corporation From Qualified Trusts
Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction
Revisions to Regulations Relating To Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments
Designated Roth Accounts Under Section 402A; Hearing
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents
Section 1248 Attribution Principles
Computer Software Under Section 199(c)(5)(B)
Computer Software Under Section 199(c)(5)(B)
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction
Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B; Correction
Income taxes: Insurance companies; sale or acquisition of assets under section 338
Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correcting Amendment
Application of Section 338 to Insurance Companies; Correction
Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction
Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments
Intercompany Transactions; Manufacturer Incentive Payments
Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction
Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
Statutory Mergers and Consolidations
Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities; Hearing Cancellation
Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Hearing Cancellation
Updated Mortality Tables for Determining Current Liability; Hearing Cancellation
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
Application of Section 338 to Insurance Companies
Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit
Treatment of Excess Loss Accounts; Correction
Corporate Estimated Tax; Correction
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation
Agent for a Consolidated Group With Foreign Common Parent
Agent for a Consolidated Group With Foreign Common Parent
Income Taxes
Definition of Contribution in Aid of Construction Under Section 118(c)
[Federal Register: March 7, 2006 (Volume 71, Number 44)]
Corporate Estimated Tax
Special Rules Regarding Certain Section 951 Pro Rata Share Allocations
Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations
Partners Distributive Share; Hearing Cancellation
Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property
Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets
Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B
Designated Roth Accounts Under Section 402A
Statutory Mergers and Consolidations
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts
Treatment of Excess Loss Accounts
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Guidance Under Subpart F Relating to Partnerships
Guidance Under Subpart F Relating to Partnerships
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Obligations of States and Political Subdivisions; Correction
Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities
Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction
[Federal Register: December 27, 2005 (Volume 70, Number 247)]
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Section 1374 Effective Dates
Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Obligations of States and Political Subdivisions
Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections
Information Reporting Relating to Taxable Stock Transactions
Updated Mortality Tables for Determining Current Liability
Partners Distributive Share
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Low-Income Housing Credit Allocation and Certification; Revisions
Income Attributable to Domestic Production Activities
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction
Application of Section 409A to Nonqualified Deferred Compensation Plans
Stock Held by Foreign Insurance Companies
Partnership Equity for Services; Hearing Cancellation
Section 411(d)(6) Protected Benefits; Correction
Source of Income From Certain Space and Ocean Activities; Source of Communications Income
Special Rule Regarding Certain Section 951 Pro Rata Share Allocations
Converting an IRA Annuity to a Roth IRA
Section 411(d)(6) Protected Benefits
Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method
Return Required by Subchapter T Cooperatives Under Section 6012
Credit for Increasing Research Activities
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Details Information
Comments
View AllSubmitter: Briskin, Robert Posted: 06/24/2008 ID: IRS-2007-0114-0005
Jun 09,2008 11:59 PM ET
Submitter: Bartelmay, Janet Posted: 06/24/2008 ID: IRS-2007-0114-0006
Jun 09,2008 11:59 PM ET
Submitter: Taylor III, Jasper Posted: 06/24/2008 ID: IRS-2007-0114-0007
Jun 09,2008 11:59 PM ET
Submitter: Arbogast, Thomas Posted: 06/24/2008 ID: IRS-2007-0114-0008
Jun 09,2008 11:59 PM ET
Submitter: Auclair, David Posted: 06/24/2008 ID: IRS-2007-0114-0011
Jun 09,2008 11:59 PM ET
Related Documents
More