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TitleActionFR DocPublishedAgencyAgency NameExcerptsAbstractHTMLPDF
TitleActionFR DocPublishedAgencyAgency NameExcerptsAbstractHTMLPDF
Dividend Equivalents From Sources Within the United States; CorrectionRule2017-2283010/26/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains corrections to final and temporary regulations (TD TD 9815), which were published in the Federal Register on Tuesday, January 24, 2017.This document contains corrections to final and temporary regulations (TD TD 9815), which were published in the Federal Register on Tuesday, January 24, 2017.dividend-equivalents-from-sources-within-the-united-states-correctionFR-Doc-2017-22830
Federal Employees' Retirement System; Government CostsRule2017-2314110/25/2017OFFICE OF PERSONNEL MANAGEMENTPersonnel Management OfficeThe Office of Personnel Management amends this rule to clarify the manner OPM uses for determining a supplemental liability under the Federal Employees' Retirement System (FERS), and to clarify the process by which the U.S. Postal Serv … The Office of Personnel Management amends this rule to clarify the manner OPM uses for determining a supplemental liability under the Federal Employees' Retirement System (FERS), and to clarify the process by which the U.S. Postal Service (USPS) and the U.S. Department of the Treasury (Treasury) may request reconsideration of OPM's valuation of the supplemental liability. The rule also clarifies the employee categories OPM uses to compute the FERS normal cost percentages. The rule also amends the definitions of actuary, present value factor, and actuarial present value to ensure these definitions are uniform and appropriate.federal-employees-retirement-system-government-costsFR-Doc-2017-23141
Definition of Political SubdivisionProposed Rule2017-2277710/20/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document withdraws a notice of proposed rulemaking regarding the definition of a political subdivision for purposes of tax-exempt bonds.This document withdraws a notice of proposed rulemaking regarding the definition of a political subdivision for purposes of tax-exempt bonds.definition-of-political-subdivisionFR-Doc-2017-22777
Treatment of Transactions in Which Federal Financial Assistance Is ProvidedRule2017-2112910/19/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains final regulations under section 597 of the Internal Revenue Code (Code). These final regulations amend existing regulations that address the federal income tax treatment of transactions in which federal financial … This document contains final regulations under section 597 of the Internal Revenue Code (Code). These final regulations amend existing regulations that address the federal income tax treatment of transactions in which federal financial assistance (FFA) is provided to banks and domestic building and loan associations, and they clarify the federal income tax consequences of those transactions to banks, domestic building and loan associations, and related parties. These regulations affect banks, domestic building and loan associations, and related parties.treatment-of-transactions-in-which-federal-financial-assistance-is-providedFR-Doc-2017-21129
Streamlining the Section 754 Election StatementProposed Rule2017-2208010/12/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains proposed amendments to the regulation relating to the requirements for making a valid election under section 754 of the Internal Revenue Code of 1986 (Code), as amended. The proposed regulation affects par … This document contains proposed amendments to the regulation relating to the requirements for making a valid election under section 754 of the Internal Revenue Code of 1986 (Code), as amended. The proposed regulation affects partnerships and their partners by removing a regulatory burden in making an election to adjust the basis of partnership property.streamlining-the-section-754-election-statementFR-Doc-2017-22080
Mortality Tables for Determining Present Value Under Defined Benefit Pension PlansRule2017-2148510/05/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains final regulations prescribing mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for an individual based on age, gender, and other facto … This document contains final regulations prescribing mortality tables to be used by most defined benefit pension plans. The tables specify the probability of survival year-by-year for an individual based on age, gender, and other factors. This information is used (together with other actuarial assumptions) to calculate the present value of a stream of expected future benefit payments for purposes of determining the minimum funding requirements for a defined benefit plan. These mortality tables are also relevant in determining the minimum required amount of a lump-sum distribution from such a plan. In addition, this document contains final regulations updating the requirements that a plan sponsor must meet to obtain IRS approval to use mortality tables specific to the plan for minimum funding purposes (instead of using the generally applicable mortality tables). These regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans.mortality-tables-for-determining-present-value-under-defined-benefit-pension-plansFR-Doc-2017-21485
Public Approval of Tax-Exempt Private Activity BondsProposed Rule2017-2066109/28/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains proposed regulations to update and streamline the public approval requirement provided in section 147(f) of the Internal Revenue Code applicable to tax-exempt private activity bonds issued by State and loc … This document contains proposed regulations to update and streamline the public approval requirement provided in section 147(f) of the Internal Revenue Code applicable to tax-exempt private activity bonds issued by State and local governments. The proposed regulations would update the existing regulations on the public approval requirement to reflect statutory changes, to streamline the public approval process, and to reduce burden on State and local governments that issue tax-exempt private activity bonds. This document also withdraws two previous notices of proposed rulemaking on this topic. The proposed regulations affect State and local governments that issue tax-exempt private activity bonds.public-approval-of-tax-exempt-private-activity-bondsFR-Doc-2017-20661
Withholding on Payments of Certain Gambling WinningsRule2017-2072009/27/2017DEPARTMENT OF TREASURYTreasury DepartmentThis document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling … This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.withholding-on-payments-of-certain-gambling-winningsFR-Doc-2017-20720
Assessment and Collection of Regulatory Fees for Fiscal Year 2017Rule2017-1938609/22/2017FEDERAL COMMUNICATIONS COMMISSIONFederal Communications CommissionIn this document, the Commission revises its Schedule of Regulatory Fees to recover an amount of $356,710,992 that Congress has required the Commission to collect for fiscal year 2017. Section 9 of the Communications Act of 1934, as am … In this document, the Commission revises its Schedule of Regulatory Fees to recover an amount of $356,710,992 that Congress has required the Commission to collect for fiscal year 2017. Section 9 of the Communications Act of 1934, as amended, provides for the annual assessment and collection of regulatory fees under sections 9(b)(2) and 9(b)(3), respectively, for annual ``Mandatory Adjustments'' and ``Permitted Amendments'' to the Schedule of Regulatory Fees.assessment-and-collection-of-regulatory-fees-for-fiscal-year-2017FR-Doc-2017-19386
Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to EmployeesProposed Rule2017-1991009/20/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains proposed amendments to the regulations under sections 6051 and 6052 of the Internal Revenue Code (Code). To aid employers' efforts to protect employees from identity theft, these proposed regulations would amend … This document contains proposed amendments to the regulations under sections 6051 and 6052 of the Internal Revenue Code (Code). To aid employers' efforts to protect employees from identity theft, these proposed regulations would amend existing regulations to permit employers to voluntarily truncate employees' social security numbers (SSNs) on copies of Forms W-2, Wage and Tax Statement, that are furnished to employees so that the truncated SSNs appear in the form of IRS truncated taxpayer identification numbers (TTINs). These proposed regulations also would amend the regulations under section 6109 to clarify the application of the truncation rules to Forms W-2 and to add an example illustrating the application of these rules. Additionally, these proposed amendments would delete obsolete provisions and update cross references in the regulations under sections 6051 and 6052. These proposed regulations affect employers who are required to furnish Forms W-2 and employees who receive Forms W-2.use-of-truncated-taxpayer-identification-numbers-on-forms-w-2-wage-and-tax-statement-furnished-toFR-Doc-2017-19910
Guidance for Determining Stock Ownership; CorrectionRule2017-1898309/07/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disrega … This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation.guidance-for-determining-stock-ownership-correctionFR-Doc-2017-18983
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; CorrectionRule2017-1869109/05/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains corrections to the temporary regulations (T.D. 9814) that were published in the Federal Register on Thursday, January 19, 2017 (82 FR 7582). The regulations address transfers of appreciated property by Unite … This document contains corrections to the temporary regulations (T.D. 9814) that were published in the Federal Register on Thursday, January 19, 2017 (82 FR 7582). The regulations address transfers of appreciated property by United States persons to partnerships with foreign partners related to the transferor. The regulations override the rules providing for nonrecognition of gain on a contribution of property to a partnership in exchange for an interest in the partnership under section 721(a) of the Internal Revenue Code (Code) pursuant to section 721(c) unless the partnership adopts the remedial method and certain other requirements are satisfied.transfers-of-certain-property-by-us-persons-to-partnerships-with-related-foreign-partners-correctionFR-Doc-2017-18691
Arbitrage Guidance for Tax-Exempt Bonds; CorrectionRule2017-1713508/14/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains a correction to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under section 148 of t … This document contains a correction to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments.arbitrage-guidance-for-tax-exempt-bonds-correctionFR-Doc-2017-17135
Health Insurance Premium Tax CreditRule2017-1564207/26/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains final regulations relating to the health insurance premium tax credit. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, also called Mark … This document contains final regulations relating to the health insurance premium tax credit. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit and Exchanges that make qualified health plans available to individuals.health-insurance-premium-tax-creditFR-Doc-2017-15642
Return Due Date and Extended Due Date ChangesRule2017-1520907/20/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains final and temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The dates are updated to reflect the new statutory requirements set by section … This document contains final and temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The dates are updated to reflect the new statutory requirements set by section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 and section 201 of the Protecting Americans from Tax Hikes Act of 2015. These regulations affect taxpayers who file Form W-2 (series, except Form W-2G), Form W-3, Form 990 (series), Form 1099-MISC, Form 1041, Form 1041-A, Form 1065, Form 1120 (series), Form 4720, Form 5227, Form 6069, Form 8804, or Form 8870.return-due-date-and-extended-due-date-changesFR-Doc-2017-15209
Return Due Date and Extended Due Date ChangesProposed Rule2017-1521107/20/2017DEPARTMENT OF THE TREASURYTreasury DepartmentIn the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The text of tho … In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The text of those regulations also serves as the text of these proposed regulations.return-due-date-and-extended-due-date-changesFR-Doc-2017-15211
Transactions Involving the Transfer of No Net ValueProposed Rule2017-1472307/13/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document withdraws the remaining part of a notice of proposed rulemaking containing proposed regulations that would have required an exchange or distribution of net value for certain corporate formations and reorganizat … This document withdraws the remaining part of a notice of proposed rulemaking containing proposed regulations that would have required an exchange or distribution of net value for certain corporate formations and reorganizations to qualify for nonrecognition treatment under the Internal Revenue Code (Code). Other parts of the notice of proposed rulemaking were previously adopted as final regulations. The proposed regulations being withdrawn also addressed the treatment of certain distributions not qualifying for tax-free treatment under section 332 of the Code. The proposed regulations being withdrawn would have affected corporations and their shareholders.transactions-involving-the-transfer-of-no-net-valueFR-Doc-2017-14723
Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; CorrectionRule2017-1363406/30/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains corrections to final and temporary regulations (TD 9808), which were published in the Federal Register on Friday, January 6, 2017 (82 FR 2046). These regulations are related to withholding of tax on certain U.S. … This document contains corrections to final and temporary regulations (TD 9808), which were published in the Federal Register on Friday, January 6, 2017 (82 FR 2046). These regulations are related to withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.regulations-regarding-withholding-of-tax-on-certain-us-source-income-paid-to-foreign-personsFR-Doc-2017-13634
Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; CorrectionRule2017-1363206/30/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains corrections to final and temporary regulations (TD 9809) that were published in the Federal Register on Friday, January 6, 2017 (82 FR 2124). The final and temporary regulations under chapter 4 of the Subtit … This document contains corrections to final and temporary regulations (TD 9809) that were published in the Federal Register on Friday, January 6, 2017 (82 FR 2124). The final and temporary regulations under chapter 4 of the Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) relate to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-onFR-Doc-2017-13632
Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) StatusRule2017-1386606/30/2017DEPARTMENT OF THE TREASURYTreasury DepartmentThis document contains final regulations that allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c) … This document contains final regulations that allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final regulations affect organizations seeking recognition of tax-exempt status under section 501(c)(3).guidelines-for-the-streamlined-process-of-applying-for-recognition-of-section-501c3-statusFR-Doc-2017-13866
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