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» Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Document ID:
IRS-2008-0079-0015
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E9-30348
CFR Citation:
26 CFR Part 1
View Document:
Details Information
Document Subtype:
Final Rule
Received Date:
December 22 2009, at 09:41 AM Eastern Standard Time
Start-End Page:
67973 - 67973
Comment Start Date:
December 22 2009, at 12:00 AM Eastern Standard Time
Comments
Total:
0
No comments posted.
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Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income
Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction
Noncompensatory Partnership Options
Treatment of Grantor of Option on Partnership Interest
Health Insurance Premium Tax Credit
Net Investment Income Tax; Correction
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Failure To File Gain Recognition Agreements and Other Required Filings
Rules Relating to Additional Medicare Tax; Correction
Rules Relating to Additional Medicare Tax; Correction
Partners Distributive Share; Correction
Disclosure or Use of Information by Preparers of Returns; Correction
Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward
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Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
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Additional Requirements for Charitable Hospitals; Hearing
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Integrated Hedging Transactions of Qualifying Debt
Application of Section 172(h) Including Consolidated Groups
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Dividend Equivalents from Sources within the United States; Amendment Correction
Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy: Hearing Cancellation
Deductions for Entertainment Use of Business Aircraft; Correction
Additional Requirements for Charitable Hospitals; Correction
Utility Allowances Submetering
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Health Insurance Premium Tax Credit; Correction
Basis of Indebtedness of S Corporations to Their Shareholders; Correction
Substantial Business Activities: Correction
Additional Requirements for Charitable Hospitals
Overall Foreign Loss Recapture on Property Dispositions
Treatment of Overall Foreign and Domestic Losses
Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy
Financial Asset Securitization Investment Trusts
Property Transferred in Connection with Performance of Services under Section 83
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Surrogate Foreign Corporations
Substantial Business Activities
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Regulations Revising Rules Regarding Agency for Consolidated Group
Modifications to Definition of United States Property
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Treatment of Gain Recognized with Respect to Stock in Certain Foreign Corporations Upon Distributions
Guidance under Sections 642 and 643 (Income Ordering Rules)
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Determination of Governmental Plan Status; Correction
Indian Tribal Government Plans; Correction
Determination of Governmental Plan Status; Correction
Indian Tribal Government Plans; Correction
Reporting of Specified Foreign Financial Assets; Correction
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Reporting of Specified Foreign Financial Assets; Correction
Allocation and Apportionment of Interest Expense; Correction
Reporting of Specified Foreign Financial Assets; Correction
Furnishing Identifying Number of Tax Return Preparer
Foreign Tax Credit Splitting Events
Section 482: Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement; Correction
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Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options: Correction
New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation
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Determination of Governmental Plan Status; Correction
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Targeted Populations Under Section 45D(e)(2)
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Requirements for Taxpayers Filing Form 5472
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Clarification of Controlled Group Qualification Rules
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Modifications of Debt Instruments
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Hybrid Retirement Plans; Correction
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Requirements of a Statement Disclosing Uncertain Tax Positions; Correction
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Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations, etc.; Correction
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Build-in Gains and Losses Under Section 382(h); Correction
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Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Correction
Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
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Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; 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; Hearing Cancellation
Section 108(e)(8) Application to Partnerships; Hearing Cancellation
Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1): Treatment of Gain Recognized under Section 301(c)(3) for Purposes of Section 1248
Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1)
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Consolidated Returns; Intercompany Obligations; Correction
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
Guidance Regarding Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction
Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities
Section 707 Regarding Disguised Sales, Generally
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