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Information Reporting Requirements Under Internal Revenue Code Section 6039; Hearing

Document ID: IRS-2008-0079-0007
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: No Topics associated with this document
Federal Register Number: E8-24653
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	NPRM
Received Date:	October 17 2008, at 07:12 AM Eastern Daylight Time
Start-End Page:	61770 - 61770
Comment Start Date:	October 17 2008, at 12:00 AM Eastern Standard Time

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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

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

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

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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

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Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments

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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

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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

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