Home » Rulemaking » Clarification to Section 6411 Regulations

Clarification to Section 6411 Regulations

Document ID: IRS-2008-0007-0002
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E7-16876
CFR Citation: 26 CFR 1
View Document:

Details Information

Document Subtype:	NPRM
Received Date:	August 27 2007, at 07:16 AM Eastern Daylight Time
Start-End Page:	48952 - 48953
Comment Start Date:	August 27 2007, at 12:00 AM Eastern Standard Time
Comment Due Date:	November 26 2007, at 11:59 PM Eastern Standard Time

Comments

Total: 3

Clarification of Section 6411 Regulations
Submitter: Ely, Mark Posted: 01/25/2008 ID: IRS-2008-0007-0007

Comment Period Closed
Nov 26,2007 11:59 PM ET

Comment on FR Doc # E7-16876
Submitter: Ely, Mark Posted: 01/25/2008 ID: IRS-2008-0007-0003

Comment Period Closed
Nov 26,2007 11:59 PM ET

Clarification of Section 6411 Regulations
Submitter: Ely, Mark Posted: 01/25/2008 ID: IRS-2008-0007-0006

Comment Period Closed
Nov 26,2007 11:59 PM ET

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TIPRA Amendments to Section 199

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Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense; Correction

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Revisions to Regulations Relating To Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments

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Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents

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Computer Software Under Section 199(c)(5)(B)

Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction

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Application of Section 338 to Insurance Companies; Correction

Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments

Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction

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Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends

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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

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[Federal Register: March 7, 2006 (Volume 71, Number 44)]

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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

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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

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Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction

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