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» Information Reporting Requirements Under Internal Revenue Code Section 6039
Information Reporting Requirements Under Internal Revenue Code Section 6039
Document ID:
IRS-2008-0079-0001
Document Type:
Proposed Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E8-16177
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
NPRM
Received Date:
July 17 2008, at 07:06 AM Eastern Daylight Time
Start-End Page:
40999 - 41003
Comment Start Date:
July 17 2008, at 11:53 AM Eastern Standard Time
Comment Due Date:
October 15 2008, at 11:59 PM Eastern Standard Time
Comments
View All
Total:
9
6039 REGULATIONS FOR INFORMATION REPORTING
Submitter:
Burmeister, Edward
Posted:
08/20/2008
ID:
IRS-2008-0079-0003
Comment Period Closed
Oct 15,2008 11:59 PM ET
6039 REGULATIONS FOR INFORMATION REPORTING
Submitter:
Pollington, Vicki
Posted:
10/16/2008
ID:
IRS-2008-0079-0004
Comment Period Closed
Oct 15,2008 11:59 PM ET
6039 REGULATIONS FOR INFORMATION REPORTING
Submitter:
Dodge, Elizabeth
Posted:
10/16/2008
ID:
IRS-2008-0079-0006
Comment Period Closed
Oct 15,2008 11:59 PM ET
6039 REGULATIONS FOR INFORMATION REPORTING
Submitter:
Burmeister, Edward
Posted:
10/21/2008
ID:
IRS-2008-0079-0008
Comment Period Closed
Oct 15,2008 11:59 PM ET
6039 REGULATIONS FOR INFORMATION REPORTING
Submitter:
Beach, Chris
Posted:
01/22/2009
ID:
IRS-2008-0079-0010
Comment Period Closed
Oct 15,2008 11:59 PM ET
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Built-in Gains and Losses Under Section 382(h); Correction
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Guidance Regarding the Active Trade or Business Requirement Under Section 355(b); Correction
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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
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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; 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)
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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)
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Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction
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Changes in Computing Depreciation
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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
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Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
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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
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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; Correction
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Treatment of Payments in Lieu of Taxes Under Section 141
TIPRA Amendments to Section 199
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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
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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
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Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
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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
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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
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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
Information Reporting Requirements Under Internal Revenue Code Section 6039
Details Information
Comments
View AllSubmitter: Burmeister, Edward Posted: 08/20/2008 ID: IRS-2008-0079-0003
Oct 15,2008 11:59 PM ET
Submitter: Pollington, Vicki Posted: 10/16/2008 ID: IRS-2008-0079-0004
Oct 15,2008 11:59 PM ET
Submitter: Dodge, Elizabeth Posted: 10/16/2008 ID: IRS-2008-0079-0006
Oct 15,2008 11:59 PM ET
Submitter: Burmeister, Edward Posted: 10/21/2008 ID: IRS-2008-0079-0008
Oct 15,2008 11:59 PM ET
Submitter: Beach, Chris Posted: 01/22/2009 ID: IRS-2008-0079-0010
Oct 15,2008 11:59 PM ET
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