Tax

Proposed Regulations prior 2008

Proposed Regulations prior 2008

Find information about Tax Bills in the Legislative Bills platform of the Lawi Project:

2007 and prior: From IRBs prior to July, 2007

REG-100420-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Safe Harbor for Valuation Under Section 475
REG-100841-97 – Withdrawal of Notice of Proposed Rulemaking and Notice of Proposed Rulemaking Agreements for Payment of Tax Liabilities in Installments
REG-101282-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Treatment of a Stapled Foreign Corporation Under Sections 269B and 367(b)
REG-101447-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
REG-102144-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Dual Consolidated Loss Regulations
REG-103038-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations AJCA Modifications to the Section 6011 Regulations
REG-103039-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations AJCA Modifications to the Section 6111 Regulations
REG-103043-05 – Notice of Proposed Rulemaking AJCA Modifications to the Section 6112 Regulations
REG-104143-05 – Notice of Proposed Rulemaking Application of the Federal Insurance Contributions Act to Payments Made for Certain Services
REG-104385-01 – Notice of Proposed Rulemaking, Notice of Public Hearing, and Withdrawal of Previous Proposed Regulations 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
REG-105248-04 – Notice of Proposed Rulemaking Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies
REG-105346-03 – Partial Withdrawal of Notice of Proposed Rulemaking, Notice of Proposed Rulemaking, and Notice of Public Hearing Partnership Equity for Services
REG-105847-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Income Attributable to Domestic Production Activities
REG-106030-98 – Withdrawal of Notice of Proposed Rulemaking; Notice of Proposed Rulemaking; and Notice of Public Hearing Source of Income From Certain Space and Ocean Activities; Source of Communications Income
REG-106418-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Under Subpart F Relating to Partnerships
REG-106486-98; INTL-0015-91 – Notice of Proposed Rulemaking; Notice of Public Hearing; and Withdrawal of Previous Proposed Regulations Section; Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments With One or More Payments That Are Denominated in, or Determined by Reference to, a Nonfunctional Currency
REG-106590-00, REG-138499-02 – Notice of Proposed Rulemaking; Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Notice of Public Hearing; and Partial Withdrawal of Proposed Regulations Depreciation of MACRS Property That is Acquired in a Like-Kind Exchange or As a Result of an Involuntary Conversion
REG-106681-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Modification of Check the Box
REG-106736-00 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Assumption of Liabilities
REG-106736-00 (2003) – Assumption of Partner Liabilities
REG-106889-04 – Notice of Proposed Rulemaking Reorganizations Under Section 368(a)(1)(E) or (F)
REG-107618-02 – Automatic Extension of Time to File Certain Information Returns and Exempt Organization Returns
REG-107722-00 – Partial Withdrawal of Previous Proposed Rules, Notice of Proposed Rulemaking, and Notice of Public Hearing Corporate Estimated Tax
REG-108524-00 – Notice of Proposed Rulemaking, Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations and Notice of Public Hearing Section 1446 Regulations; Withholding on Effectively Connected Taxable Income Allocable to Foreign Partners
REG-108637-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Accrual for Certain REMIC Regular Interests
REG-108639-99 – Notice of Proposed Rulemaking and Notice of Public HearingRetirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations
REG-108676-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing; Distributions of Interests in a Loss Corporation From Qualified Trusts
REG-109367-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
REG-109512-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations
REG-110405-05 – Notice of Proposed Rulemaking Limitations on Transfers of Built-in Losses
REG-110896-98 – Notice of Proposed Rulemaking and Notice of Public Hearing Charitable Remainder Trusts; Application of Ordering Rule
REG-111257-05 – Notice of Proposed Rulemaking Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s)
REG-111578-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Computer Software Under Section 199(c)(5)(B)
REG-112039-03 – Notice of Proposed Rulemaking; Elimination of Forms of Distribution in Defined Contribution Plans
REG-112994-06 (2006, withdrawn) – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulation and Notice of Public Hearing Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents
REG-113112-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations: Reduction of Tax Attributes Due to Discharge of Indebtedness
REG-113365-04 and REG-209619-93 – Partial Withdrawal of Notice of Proposed Rulemaking, Notice of Proposed Rulemaking, and Notice of Public Hearing Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property
REG-114371-05 – Notice of Proposed Rulemaking Disregarded Entities; Employment and Excise Taxes
REG-114444-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service
REG-114726-04 – Notice of Proposed Rulemaking Distributions From a Pension Plan Under a Phased Retirement Program
REG-115403-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulation Section 181 — Deduction for Qualified Film and Television Production Costs
REG-115471-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing New Markets Tax Credit Amendments
REG-115472-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Return of Partnership Income
REG-116265-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Additional Rules for Exchanges of Personal Property Under Section 1031(a) Regulations
REG-116564-03 – Notice of Proposed Rulemaking Determination of Basis of Stock or Securities Received In Exchange for, or With Respect to, Stock or Securities in Certain Transactions
REG-116664-01 – Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsGuidance Necessary to Facilitate Business Electronic Filing
REG-116914-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Transfers of Compensatory Options
REG-117307-04 – Notice of Proposed Rulemaking Stock Held by Foreign Insurance Companies
REG-117969-00 – Amendment of Previously Proposed Regulations and Notice of Public Hearing Statutory Mergers and Consolidations
REG-118775-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments
REG-118897-06 – Notice of Proposed Rulemaking United States Dollar Approximate Separate Transactions Method
REG-120509-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Determination of Interest Expense Deduction of Foreign Corporations
REG-120616-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsEntry of Taxable Fuel
REG-121122-03 – Notice of Proposed Rulemaking; Notarized Statements of Purchase Under Section 1042
REG-121475-03 (2004, withdrawn) – Notice of Proposed Rulemaking and Notice of Public Hearing Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions
REG-121509-00 – Notice of Proposed Rulemaking Exclusion From Gross Income of Previously Taxed Earnings and Profits and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
REG-121584-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method
REG-122379-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Regulations Governing Practice Before the Internal Revenue Service
REG-122380-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Regulations Governing Practice Before the Internal Revenue Service
REG-122847-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Qualified Amended Returns
REG-122857-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Converting an IRA Annuity to a Roth IRA
REG-122917-02 – Statutory Options
REG-123365-03 – Notice of Proposed Rulemaking Guidance Regarding the Active Trade or Business Requirement Under Section 355(b)
REG-124152-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Definition of Taxpayer for Purposes of Section 901 and Related Matters
REG-124405-03 – Notice of Proposed Rulemaking Optional 10-Year Writeoff of Certain Tax Preferences
REG-124872-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Clarification of Definitions
REG-124988-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Updated Mortality Tables for Determining Current Liability
REG-125071-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Reporting Rules for Widely Held Fixed Investment Trusts
REG-125443-01 – Notice of Proposed Rulemaking and Notice of Public Hearing Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations
REG-125628-01 – Notice of Proposed Rulemaking Revision of Income Tax Regulations Under Sections 358, 367, and 884 Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations
REG-125632-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
REG-126459-03 – Notice of Proposed Rulemaking; Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Changes in Computing Depreciation
REG-126967-03 – Notice of Proposed Rulemaking and Notice of Public Hearing; Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan
REG-127740-04 – Notice of Proposed Rulemaking Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations
REG-127819-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing TIPRA Amendments to Section 199
REG-128203-02 – Notice of Proposed Rulemaking: Partnership Transactions Involving Long-Term Contracts
REG-128309-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 411(d)(6) Protected Benefits
REG-128590-03 – Notice of Proposed Rulemaking Special Consolidated Return Rules for the Disallowance of Interest Expense Deductions Under Section 265(a)(2)
REG-128767-04 – Notice of Proposed Rulemaking Treatment of Disregarded Entities Under Section 752
REG-129274-04 – Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations Guidance Under Section 1502; Treatment of Loss Carryovers From Separate Return Limitation Years
REG-129447-01 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Allocation and Apportionment of Expenses; Alternative Method for Determining Tax Book Value of Assets
REG-129706-04 – Notice of Proposed Rulemaking Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
REG-129709-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Prohibited Allocations of Securities in an S Corporation
REG-129771-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Guidance Under Section 951 for Determining Pro Rata Share
REG-129782-05 – Notice of Proposed Rulemaking Special Rule Regarding Certain Section 951 Pro Rata Share Allocations
REG-130241-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Limitations on Benefits and Contributions Under Qualified Plans
REG-130262-03 – Notice of Proposed Rulemaking; Guidance Under Section 1502; Stock Basis After a Group Structure Change
REG-130370-04 – Notice of Proposed Rulemaking for Health Coverage Portability Notice of Proposed Rulemaking for Health Coverage Portability: Tolling Certain Time Periods and Interaction With the Family and Medical Leave Act Under HIPAA Titles I & IV
REG-130671-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Returns Required on Magnetic Media
REG-130863-04 – Notice of Proposed Rulemaking Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
REG-131128-04 – Notice of Proposed Rulemaking Guidance Under Section 1502; Miscellaneous Operating Rules for Successor Persons; Succession to Items of the Liquidating Corporation
REG-131264-04 – Notice of Proposed Rulemaking Consolidated Returns; Intercompany Transactions
REG-131486-03 – Notice of Proposed RulemakingAdjustment to Net Unrealized Built-in Gain
REG-131739-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Substitute for Return
REG-131786-03 – Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
REG-131997-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 42 Carryover and Stacking Rule Amendments
REG-132483-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Remedial Actions for Tax-Exempt Bonds
REG-132760-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group
REG-133036-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
REG-133446-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, Notice of Proposed Rulemaking, and Notice of Public Hearing Guidance on Passive Foreign Investment Company (PFIC) Purging Elections
REG-133578-05 – Notice of Proposed Rulemaking Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan
REG-133791-02 and REG-105606-99 – Notice of Proposed Rulemaking; Notice of Public Hearing; and Withdrawal of Previously Proposed Regulations; Credit for Increasing Research Activities
REG-134030-04 and REG-133791-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Notice of Public Hearing; and Withdrawal of Previously Proposed Regulations Credit for Increasing Research Activities
REG-134317-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction
REG-135866-02 – Notice of Proposed Rulemaking Section 1248 Attribution Principles
REG-135898-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Extension of Time to Elect Method for Determining Allowable Loss
REG-136806-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Treatment of Payments in Lieu of Taxes Under Section 141
REG-136890-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing: Transfers to Provide for Satisfaction of Contested Liabilities
REG-137243-02 – Notice of Proposed Rulemaking Guidance Necessary to Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations
REG-138176-02 – Notice of Proposed Rulemaking Timely Mailing Treated As Timely Filing
REG-138362-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Use of Electronic Technologies for Providing Employee Benefit Notices and Transmitting Employee Benefit Elections and Consents
REG-138495-02 – Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations; Depreciation of Vans and Light Trucks
REG-138499-02 – Notice of Proposed Rulemaking and Notice of Public Hearing; Changes in Use Under Section 168(i)(5)
REG-138647-04 – Notice of Proposed Rulemaking Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
REG-138879-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Treatment of Excess Loss Accounts
REG-139059-02 – Notice of Proposed Rulemaking Expenses for Household and Dependent Care Services Necessary for Gainful Employment
REG-139683-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Section 1374 Effective Dates
REG-139792-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Partner’s Distributive Share: Foreign Tax Expenditures
REG-139845-02 – Notice of Proposed Rulemaking Gross Estate; Election to Value on Alternate Valuation Date
REG-140378-01 – Notice of Proposed Rulemaking; Property Exempt From Levy
REG-140379-02; REG-142599-02 – Notice of Proposed Rulemaking and Notice of Public Hearing General Allocation and Accounting Regulations Under Section 141
REG-140492-02 (2004 withdrawn) – Notice of Proposed Rulemaking and Notice of Public Hearing Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
REG-140808-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes
REG-140930-02 – Notice of Proposed Rulemaking; Testimony or Production of Records in a Court or Other Proceeding
REG-141402-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)
REG-141669-02 –
REG-141901-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Exchanges of Property for an Annuity
REG-142270-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Railroad Track Maintenance Credit
REG-142538-02 – Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations; Authority to Charge Fees for Furnishing Copies of Exempt Organizations’ Material Open to Public Inspection Under IRC §6104
REG-143244-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities
REG-143316-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Guidance Under Section 2053 Regarding Post-Death Events
REG-143321-02; REG-156232-03 – Withdrawal of Previous Proposed Rules; Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Information Reporting Relating to Taxable Stock Transactions
REG-143679-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Effect of Section 338(h)(10) Elections in Certain Multi-Step Transactions
REG-144615-02 (2005) – Notice of Proposed Rulemaking and Notice of Public HearingSection 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement
REG-144620-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Partner’s Distributive Share
REG-144784-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
REG-143797-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
REG-144859-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 1367 Regarding Open Account Debt
REG-144898-04 – Notice of Proposed Rulemaking and Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Extension of Time for Filing Returns
REG-144908-02 – Notice of Proposed Rulemaking; Federal Unemployment Tax Deposits—De Minimis Threshold
REG-145154-05 – Notice of Proposed Rulemaking and Notice of Public Hearing User Fees Relating to Enrollment
REG-145535-02 – Notice of Proposed Rulemaking Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition Under Section 355(e)
REG-145987-03 – Notice of Proposed Rulemaking Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes
REG-145988-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Predeceased Parent Rule
REG-146384-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulation Application of Section 338 to Insurance Companies
REG-146459-05 – Notice of Proposed Rulemaking Designated Roth Accounts Under Section 402A
REG-146692-03 – Notice of Proposed Rulemaking and Notice of Public Hearing: Mortgage Revenue Bonds
REG-146893-02; REG-115037-00 – Notice of Proposed Rulemaking and Notice of Public Hearing: Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles
REG-146893-02; REG-115037-00; – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, Notice of Proposed Rulemaking, and Notice of Public Hearing Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; and Apportionment of Stewardship Expense
REG-147144-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations
REG-147195-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Disclosure of Return Information to the Bureau of the Census
REG-148399-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions
REG-148521-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Classification of Certain Foreign Entities
REG-148568-04 (2006, later revised) – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, Notice of Proposed Rulemaking, and Notice of Public Hearing Time for Filing Employment Tax Returns and Modifications to the Deposit Rules
REG-148576-05 – Notice of Proposed Rulemaking and Notice of Public Hearing User Fees for Processing Installment Agreements
REG-148701-03 – Notice of Proposed Rulemaking Collection After Assessment
REG-148864-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Disclosure of Return Information to the Bureau of Economic Analysis
REG-148867-03 – Notice of Proposed Rulemaking Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property and Services for Tax Administration Purposes
REG-149436-04 – Notice of Proposed Rulemaking Return Required by Subchapter T Cooperatives Under Section 6012
REG-149519-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 707 Regarding Disguised Sales, Generally
REG-149524-03 – Notice of Proposed Rulemaking and Notice of Public Hearing LIFO Recapture Under Section 1363(d)
REG-149752-03 – Notice of Proposed Rulemaking Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans
REG-150088-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien
REG-150091-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy
REG-150562-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 1045 Application to Partnerships
REG-152043-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
REG-152354-04 – Notice of Proposed Rulemaking Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k)
REG-152549-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Section 179 Elections
REG-152914-04 – Notice of Proposed Rulemaking Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit
REG-152945-04 – Notice of Proposed Rulemaking Flat Rate Supplemental Wage Withholding
REG-153037-01 – Notice of Proposed Rulemaking Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers’ Rights to Receive Notice and Seek Judicial Review of Third-Party Summonses
REG-153172-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Loss Limitation Rules
REG-153319-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations: Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group
REG-153841-02 – Notice of Proposed RulemakingElection Out of GST Deemed Allocations
REG-154000-04 – Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations and Notice of Public Hearing Diesel Fuel and Kerosene Excise Tax; Dye Injection
REG-154077-03 – Notice of Proposed Rulemaking Real Estate Mortgage Investment Conduits
REG-155608-02 – Notice of Proposed Rulemaking, Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, and Notice of Public HearingRevised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts
REG-156420-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries
REG-156421-03 – Notice of Proposed Rulemaking and Notice of Public Hearing; Student FICA Exception
REG-156518-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 411(d)(6) Protected Benefits
REG-156779-06 (2007) – Notice of Proposed Rulemaking and Notice of Public Hearing Determining the Amount of Taxes Paid for Purposes of Section 901
REG-157164-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing: Special Depreciation Allowance
REG-157271-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information
REG-157711-02 (2007, partially withdrawn) – Notice of Proposed Rulemaking Unified Rule for Loss on Subsidiary Stock
REG-157834-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)
REG-158080-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Application of Section 409A to Nonqualified Deferred Compensation Plans
REG-158138-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Information Returns by Donees Relating to Qualified Intellectual Property Contributions
REG-159243-03 – Notice of Proposed Rulemaking, Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, and Notice of Public HearingResidence and Source Rules Involving U.S. Possessions and Other Conforming Changes
REG-159444-04 – Notice of Proposed Rulemaking Release of Lien or Discharge of Property
REG-159824-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Regulations Governing Practice Before the Internal Revenue Service
REG-159929-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations REMIC Residual Interests — Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders)
REG-160315-03 – Notice of Proposed Rulemaking Sickness or Accident Disability Payments
REG-160330-02 – Notice of Proposed RulemakingSection 704(c), Installment Obligations and Contributed Contracts
REG-161919-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Guidance Necessary to Facilitate Business Electronic Filing Under Section 1561
REG-162625-02 – Notice of Proposed Rulemaking and Notice of Public Hearing; Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees
REG-162813-04 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Withholding Exemptions
REG-163314-03 – Notice of Proposed Rulemaking Transactions Involving the Transfer of No Net Value
REG-163679-02 – Notice of Proposed Rulemaking and Notice of Public Hearing Qualified Interests
REG-163909-02 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Collected Excise Taxes; Duties of Collector
REG-163974-02 – Notice of Proposed Rulemaking; Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
REG-164247-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Agent for a Consolidated Group With Foreign Common Parent
REG-165579-02 – Notice of Proposed Rulemaking Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
REG-166012-02 – Notice of Proposed Rulemaking and Notice of Public Hearing; Notional Principal Contracts; Contingent Nonperiodic Payments
REG-167217-03 – Notice of Proposed Rulemaking, Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, and Notice of Public Hearing Electronic Filing of Duplicate Forms 5472
REG-167265-03 – Notice of Proposed Rulemaking; Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group; Computation of Taxable Income When Section 108 Applies to a Member of a Consolidated Group
REG-168745-03 (2006, withdrawn) – Notice of Proposed Rulemaking and Notice of Public Hearing Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
REG-168892-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Attained Age of the Insured Under Section 7702
REG-169135-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
REG-171386-03 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Time and Manner of Making §163(d)(4)(B) Election to Treat Qualified Dividend Income as Investment Income
REG-208199-91 (2003, withdrawn) – Notice of Proposed Rulemaking: Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons
REG-208246-90 – Withdrawal of Notice of Proposed Rulemaking, Notice of Proposed Rulemaking, Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations, and Notice of Public Hearing Allocation and Apportionment of Deductions for Charitable Contributions
REG-208254-90; REG-136481-04 – Withdrawal of Notice of Proposed Rulemaking and Notice of Proposed Rulemaking Source of Compensation for Labor or Personal Services
REG-208270-86 – Withdrawal of Notice of Proposed Rulemaking, Notice of Proposed Rulemaking and Notice of Public Hearing Income and Currency Gain or Loss With Respect to a Section 987 QBU
REG-209377-89 – Notice of Proposed Rulemaking At-Risk Limitations; Interest Other Than That of a Creditor
REG-209824-96 – Definition of Limited Partner for Self-Employment Tax Purposes

2007: From IRBs in the second half of 2007

REG-101001-05 – Notice of Proposed Rulemaking Abandonment of Stock and Other Securities
REG-103842-07 – Notice of Proposed Rulemaking and Notice of Public Hearing Qualified Films Under Section 199
REG-104942-07
REG-106143-07 – Notice of Proposed Rulemaking and Notice of Public HearingArbitrage Guidance for Tax-Exempt Bonds
REG-107592-00; REG-105964-98 – Notice of Proposed Rulemaking and Withdrawal of Proposed RegulationsConsolidated Returns; Intercompany Obligations
REG-113891-07 – Notice of Proposed Rulemaking Benefit Restrictions for Underfunded Pension Plans
REG-114084-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 42 Qualified Contract Provisions
REG-114125-07 – Notice of Proposed RulemakingCompensation for Labor or Personal Services: Artists and Athletes
REG-115910-07
REG-116215-07 – Notice of Proposed Rulemaking Public Inspection of Material Relating to Tax-Exempt Organizations
REG-118719-07 – Notice of Proposed RulemakingDiversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
REG-118886-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsClarification to Section 6411 Regulations
REG-119097-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Grantor Retained Interest Trusts—Application of Sections 2036 and 2039
REG-121475-03 – IRB 2007-35
REG-127770-07
REG-128224-06 (2007, withdrawn) – Notice of Proposed Rulemaking and Notice of Public Hearing Section 67 Limitations on Estates or Trusts
REG-128274-03 – Notice of Proposed Rulemaking and Notice of Public Hearing Section 42 Utility Allowance Regulations Update
REG-128843-05 – Notice of Proposed Rulemaking Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes II
REG-129916-07 – Notice of Proposed Rulemaking Patented Transactions
REG-133300-07 – Notice of Proposed Rulemaking Automatic Contribution Arrangements
REG-134923-07 – Notice of Proposed Rulemaking and Notice of Public Hearing User Fees Relating to Enrollment to Perform Actuarial Services
REG-138637-07 – Notice of Proposed Rulemaking Regulations Governing Practice Before the Internal Revenue Service
REG-138707-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Exclusions From Gross Income of Foreign Corporations
REG-140206-06 – Notice of Proposed Rulemaking and Notice of Public HearingWithholding Procedures Under Section 1441 for Certain Distributions to Which Section 302 Applies
REG-142039-06; REG-139268-06 – Notice of Proposed Rulemaking by Reference to Temporary Regulations and Notice of Proposed Rulemaking Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing
REG-142695-05 – Withdrawal of Prior Notices of Proposed Rulemaking, Notice of Proposed Rulemaking and Notice of Public Hearing Employee Benefits — Cafeteria Plans
REG-143326-05 – Notice of Proposed Rulemaking and Notice of Public HearingS Corporation Guidance Under AJCA of 2004 and GOZA of 2005
REG-143397-05 – Notice of Proposed Regulations and Notice of Public Hearing Partner’s Distributive Share
REG-144540-06 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Built-in Gains and Losses Under Section 382(h)
REG-147171-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Deductions for Entertainment Use of Business Aircraft
REG-148393-06 – Notice of Proposed Rulemaking and Notice of Public Hearing Medical and Accident Insurance Benefits Under Qualified Plans
REG-148951-05 – Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
REG-149036-04 – Notice of Proposed Rulemaking and Notice of Public Hearing Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions
REG-151884-03
REG-155669-04
REG-163195-05 – Notice of Proposed Rulemaking and Notice of Public Hearing Information Reporting and Backup Withholding for Payment Card Transactions
REG-209020-86 – Partial Withdrawal of Notice of Proposed Rulemaking and Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsForeign Tax Credit: Notification of Foreign Tax Redeterminations

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