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Your search returned 30 results.
INTERNAL REVENUE SERVICE
| TITLE: |
Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation |
| SUBJECT CATEGORY: |
Procedure and administration: Entity classification changes; eligible associations taxable as a corporation for qualified electing S corporation |
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| PROPOSED RULE |
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| Docket ID: |
[REG-131786-03] |
| CFR Citation: |
26 CFR 301 |
| Published: |
July 20, 2004 [FR Doc. 04-16233] |
| Comments Due: | October 18, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-131786-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC, 20044. Submissions may be hand delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-131786-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal E-Rulemaking Portal at www.regulations.gov (IRS and REG-131786-03). |
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| TITLE: |
Optional 10-Year Writeoff of Certain Tax Preferences |
| SUBJECT CATEGORY: |
Income taxes: Optional 10-year writeoff of certain tax preferences |
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| PROPOSED RULE |
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| Docket ID: |
[REG-124405-03] |
| CFR Citation: |
26 CFR 1 |
| Published: |
July 20, 2004 [FR Doc. 04-16474] |
| Comments Due: | October 18, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-124405-03), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-124405-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-124405-03). |
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| TITLE: |
Section 1045 Application to Partnerships; Hearing |
| SUBJECT CATEGORY: |
Income taxes: Partnerships and their partners; qualified small business stock sale; grain deferral; hearing date correction |
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| PROPOSED RULE |
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| Docket ID: |
[REG-150562-03] |
| CFR Citation: |
26 CFR 1 |
| Published: |
September 02, 2004 [FR Doc. 04-20056] |
| Comments Due: | October 19, 2004 |
| How to Comment: | Submit a Comment on this Regulation
The public hearing will be held in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:PA:LPD:PR (REG-150562-03), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-150562-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-150562-03). |
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| TITLE: |
Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules |
| SUBJECT CATEGORY: |
Income taxes: Governmental units serving as nonbank trustee of individual retirement accounts; cross-reference |
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| Docket ID: |
[REG-101447-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
July 22, 2004 [FR Doc. 04-16595] |
| Comments Due: | October 20, 2004 |
| How to Comment: | Submit a Comment on this Regulation
The public may submit comments in three ways. Send submissions to: CC:PA:LPD:PR (REG-101447-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-101447-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or send electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-101447-04). |
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| TITLE: |
Qualified Interests |
| SUBJECT CATEGORY: |
Estate and gift taxes: Qualified interests |
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| PROPOSED RULE |
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| Docket ID: |
[REG-163679-02] |
| CFR Citation: |
26 CFR 25 |
| Published: |
July 26, 2004 [FR Doc. 04-16593] |
| Comments Due: | October 21, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-163679-02), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-163679-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-163679-02). The public hearing will be held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. |
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| TITLE: |
Allocation and Apportionment of Deductions for Charitable Contributions |
| SUBJECT CATEGORY: |
Income taxes: Charitable contributions; allocation and apportionment of deductions |
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| PROPOSED RULE |
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| Docket ID: |
[REG-208246-90] |
| CFR Citation: |
26 CFR 1 |
| Published: |
July 28, 2004 [FR Doc. 04-17080] |
| Comments Due: | October 26, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-208246-90), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-208246-90), Courier"s Desk, Internal Revenue Service, 1111 Constitution Ave., NW., Washington, DC or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-208246-90). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Ave., NW., Washington, DC. |
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| TITLE: |
Entry of Taxable Fuel |
| SUBJECT CATEGORY: |
Excise taxes: Taxable fuel entry |
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| Docket ID: |
[REG-120616-03] |
| CFR Citation: |
26 CFR 48 |
| Published: |
July 30, 2004 [FR Doc. 04-17450] |
| Comments Due: | October 28, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-120616-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-120616-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking portal at http://www.regulations.gov (IRS and REG-120616-03). |
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| TITLE: |
Section 179 Elections |
| SUBJECT CATEGORY: |
Income taxes: Section 179 elections; cost of property expense |
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| Docket ID: |
[REG-152549-23] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 04, 2004 [FR Doc. 04-17540] |
| Comments Due: | November 02, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-152549-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC, 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-152549-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-152549-03). The public hearing will be held in room 4718, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. |
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| TITLE: |
Time and Manner of Making Section 163(d)(B) Election to Treat Qualified Dividend Income as Investment Income |
| SUBJECT CATEGORY: |
Income taxes: Qualified dividend income; time and manner of making election to treat as investment income; cross reference |
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| PROPOSED RULE |
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| CFR Citation: |
26 CFR 1 |
| Published: |
August 05, 2004 [FR Doc. 04-17797] |
| Comments Due: | November 03, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-171386-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-171386-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Taxpayers also may submit comments electronically to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-171386-03 or RIN 1545-BD16). |
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| TITLE: |
Source of Compensation for Labor or Personal Services |
| SUBJECT CATEGORY: |
Income taxes: Labor and personal services; source of compensation |
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| PROPOSED RULE |
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| Docket ID: |
[REG-208254-90; 136481-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 06, 2004 [FR Doc. 04-17813] |
| Comments Due: | November 04, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-208254-90), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-208254-90), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington DC or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-208254-90). |
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| TITLE: |
Guidance Under Section 951 for Determining Pro Rata Share |
| SUBJECT CATEGORY: |
Income taxes: Controlled foreign corporations subpart F income; U.S. shareholders pro rata share; determination guidance |
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| PROPOSED RULE |
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| CFR Citation: |
26 CFR 1 |
| Published: |
August 06, 2004 [FR Doc. 04-17907] |
| Comments Due: | November 04, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-129771-04), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-129771-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-129771-04). If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. |
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| TITLE: |
Collected Excise Taxes; Duties of Collector |
| SUBJECT CATEGORY: |
Excise taxes: Duties of collector; cross-reference |
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| Docket ID: |
[REG-163909-02] |
| CFR Citation: |
26 CFR 40, 49 |
| Published: |
August 10, 2004 [FR Doc. 04-18161] |
| Comments Due: | November 08, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-163909-02), room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-163909-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at http://www.irs.gov/regs, or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-163909-02). |
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| TITLE: |
Real Estate Mortgage Investment Conduits |
| SUBJECT CATEGORY: |
Income taxes: Real estate mortgage investment conduits |
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| Docket ID: |
[REG-154077-03] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 10, 2004 [FR Doc. 04-18269] |
| Comments Due: | November 08, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-154077-03), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-154077-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at http://www.irs.gov/regs or the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-154077-03). |
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| TITLE: |
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest |
| SUBJECT CATEGORY: |
Income taxes: Corporate reorganizations; guidance on the measurement of continuity of interest |
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| PROPOSED RULE |
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| Docket ID: |
[REG-129706-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 10, 2004 [FR Doc. 04-18271] |
| Comments Due: | November 08, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-129706-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-129706-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-129706-04). |
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| TITLE: |
Treatment of Disregarded Entities Under Section 752 |
| SUBJECT CATEGORY: |
Income taxes: Partnership liabilities; treatment of disregarded entities |
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| Docket ID: |
[REG-128787-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 12, 2004 [FR Doc. 04-18372] |
| Comments Due: | November 10, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-128767-04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-128767-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs, or via the Federal eRulemaking Portal at: http://www.regulations.gov (IRS-REG-128767-04). |
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| TITLE: |
Reorganizations Under Section 368(a)(1)(E) or (F) |
| SUBJECT CATEGORY: |
Income taxes: Reorganization; transaction qualification requirements |
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| Docket ID: |
[REG-106889-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 12, 2004 [FR Doc. 04-18476] |
| Comments Due: | November 10, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-106889-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-106889-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the Internal Revenue Service Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-106889-04). |
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| TITLE: |
Clarification of Definitions |
| SUBJECT CATEGORY: |
Procedure and administration: Business entities classification; definitions clarification; cross reference |
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| Docket ID: |
[REG-124872-04] |
| CFR Citation: |
26 CFR 301 |
| Published: |
August 12, 2004 [FR Doc. 04-18481] |
| Comments Due: | November 10, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-124872-04), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand-delivered Monday through Friday (excluding Federal holidays) between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-124872-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC or sent electronically, via either the IRS internet site at http://www.irs.gov/regs or the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-124872-04). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. |
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| TITLE: |
Additional Rules for Exchanges of Personal Property Under Section 1031(a) |
| SUBJECT CATEGORY: |
Income taxes: Personal property exchanges |
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| Docket ID: |
[REG-116265-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 13, 2004 [FR Doc. 04-18480] |
| Comments Due: | November 12, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-116265-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-116265-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-116265-04). |
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| TITLE: |
Consolidated Returns; Intercompany Transactions |
| SUBJECT CATEGORY: |
Income taxes: Intercompany transactions; consolidated returns |
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| PROPOSED RULE |
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| CFR Citation: |
26 CFR 1 |
| Published: |
August 13, 2004 [FR Doc. 04-18557] |
| Comments Due: | November 12, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-131264-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-131264-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-131264-04). |
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| TITLE: |
LIFO Recapture Under Section 1363(d) |
| SUBJECT CATEGORY: |
Income taxes: C corporations converting to S corporations; LIFO recapture |
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| PROPOSED RULE |
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| CFR Citation: |
26 CFR 1 |
| Published: |
August 13, 2004 [FR Doc. 04-18559] |
| Comments Due: | November 12, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-149524-03), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-149524-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or submitted electronically via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-149524-03). |
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| TITLE: |
Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization |
| SUBJECT CATEGORY: |
Income taxes: Corporate reorganizations; asset and stock transfers |
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| PROPOSED RULE |
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| Docket ID: |
[REG-130863-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 18, 2004 [FR Doc. 04-18801] |
| Comments Due: | November 16, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-130863-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-130863-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-130863-04). |
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| TITLE: |
Guidance Under Section 1502; Treatment of Loss Carryovers From Separate Return Limitation Years |
| SUBJECT CATEGORY: |
Income taxes: Investment adjustments; treatment of loss carryovers from separate return limitation years; section 1502 guidance; cross-reference |
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| PROPOSED RULE |
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| CFR Citation: |
26 CFR 1 |
| Published: |
August 18, 2004 [FR Doc. 04-18834] |
| Comments Due: | November 16, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-129274-04), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:PA:LPD:PR (REG-129274-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-129274-04 or RIN 1545-BD57). |
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| TITLE: |
Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes |
| SUBJECT CATEGORY: |
Income taxes: Generation-skipping transfer tax purposes; qualified severance of trusts |
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| PROPOSED RULE |
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| Docket ID: |
[REG-145987-03] |
| CFR Citation: |
26 CFR 1, 26 |
| Published: |
August 24, 2004 [FR Doc. 04-19352] |
| Comments Due: | November 22, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-145987-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-145987-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-145987-03). |
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| TITLE: |
Accrual for Certain REMIC Regular Interests |
| SUBJECT CATEGORY: |
Income taxes: Real estate mortgage investment conduits-- Original issue discount accrual |
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| PROPOSED RULE |
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| Docket ID: |
[REG-108637-03] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 25, 2004 [FR Doc. 04-19479] |
| Comments Due: | November 23, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-108637-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-108637-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-108637-03). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. |
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| TITLE: |
Interest-Only REMIC Regular Interests |
| SUBJECT CATEGORY: |
Income taxes: Real estate mortgage investment conduits-- Interest-only regular interest |
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| PROPOSED RULE |
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| Docket ID: |
[REG-106679-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 25, 2004 [FR Doc. 04-19480] |
| Comments Due: | November 23, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-106679-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-106679-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-106679-04). |
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| TITLE: |
Extension of Time To Elect Method for Determining Allowable Loss |
| SUBJECT CATEGORY: |
Income taxes: Consolidated return regulations-- Subsidiary stock disposition; extension of time to elect method for determining allowable loss; cross-reference |
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| PROPOSED RULE |
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| Docket ID: |
[REG-135898-04] |
| CFR Citation: |
26 CFR 1 |
| Published: |
August 26, 2004 [FR Doc. 04-19477] |
| Comments Due: | November 24, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-135898-04), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-135898-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-135898-04). |
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| TITLE: |
Predeceased Parent Rule |
| SUBJECT CATEGORY: |
Estate and gift taxes: Generation-skipping transfer tax; predeceased parent rule; public hearing |
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| PROPOSED RULE |
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| Docket ID: |
[REG-145988-03] |
| CFR Citation: |
26 CFR 26 |
| Published: |
September 03, 2004 [FR Doc. 04-20165] |
| Comments Due: | December 02, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-145988-03), room 5203, Internal Revenue Service, P.O.B. 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-145988-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking portal at http://www.regulations.gov (IRS and REG-145988-03). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. |
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| TITLE: |
Treatment of a Stapled Foreign Corporation Under Sections 269B and 367(b) |
| SUBJECT CATEGORY: |
Income taxes and procedure and administration: Stapled foreign corporation; definition and tax treatment |
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| PROPOSED RULE |
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| Docket ID: |
[REG-101282-04] |
| CFR Citation: |
26 CFR 1, 301 |
| Published: |
September 07, 2004 [FR Doc. 04-20244] |
| Comments Due: | December 06, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-101282-04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-101282-04), Courier"s desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224. Alternatively, taxpayers may submit comments electronically to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-101282-04). The public hearing will be held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC 20224. |
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| TITLE: |
Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions |
| SUBJECT CATEGORY: |
Income taxes: Purchase price allocation in deemed and actual asset acquisitions; nuclear decommissioning funds treatment; cross-reference |
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| PROPOSED RULE |
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| Docket ID: |
[REG-169135-03] |
| CFR Citation: |
26 CFR 1 |
| Published: |
September 16, 2004 [FR Doc. 04-20915] |
| Comments Due: | December 15, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-169135-03), room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-169135-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically directly to the IRS Internet site at http://www.irs.gov/regs, or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-169135-03). |
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| TITLE: |
Timely Mailing Treated as Timely Filing |
| SUBJECT CATEGORY: |
Procedure and administration: Timely mailing of documents and payments treated as timely filing and paying |
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| PROPOSED RULE |
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| Docket ID: |
[REG-138176-02] |
| CFR Citation: |
26 CFR 301 |
| Published: |
September 21, 2004 [FR Doc. 04-21218] |
| Comments Due: | December 20, 2004 |
| How to Comment: | Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-138176-02), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-138176-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically, via the IRS Internet site at: www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov/ (IRS--REG-138176-02). |
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