Proposed Regulations

The Proposed Regulations are tentative regulations issued by the U.S. Treasury Department to give interested parties time to respond. Courts tend to give no legal validity to proposed regulations. Temporary regulations are also issued as proposed regulations. An entry about U.S. Treasury Department Proposed Regulation (Prop. Reg.) is available here.

“Proposed regulations offer guidance for taxpayers seeking to comply with statutory mandates. Taxpayers receive an opportunity to make written and oral comments before these regulations become final. Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 76 (5th ed. 1997)(Foundation Press). As their legal effect, courts have stated that proposed regulations “are merely suggestions made for comment” LeCroy Research Systems Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984) and “do not have the force of law.” Zinniel v. Commisioner, 89 T.C. 357, 369 (1989).

Proposed Regulations

Proposed Regulations available on the American Tax platform are subcategorized by time period (e.g., released in IRBs prior to July 2007, released in IRBs in the second half of 2007, first half of 2008, and by half-year periods from then, on).

2010: From IRBs in the first half of 2010

REG-132232-08 – IRB 2010-6 – transferting stock or securities to related corporations
REG-134235-08 – IRB 2010-16 – guidance to tax return preparers on furnishing an identifying number
REG-137036-08 – IRB 2010-6 – employment tax liability, wages paid for home care services
REG-101896-09 – IRB 2010-5 – Basis Reporting and Basis Determination for Stock
REG-117501-09 – IRB 2010-11 – reduced estimated tax payments, small business income
REG-131028-09 – IRB 2010-4 – disclosure and use of tax return information by tax return preparers
REG-148681-09 – IRB 2010-11 – rule review: retirement security, retirement plans and IRAs
REG-114494-10 – IRB 2010-22 – requirements under PPACA to continue dependent coverage to age 26
REG-106750-10 – IRB 2010-25 – modification of debt instruments

2010: From IRBs in the second half of 2010

REG-138637-07 – IRB 2010-44 – proposed amendments to Circular 230, other new rules for tax preparers
REG-139343-08 – IRB 2010-33 – user fees for enrollment, PTIN
REG-119921-09 – IRB 2010-45 – Series LLCs and Cell Companies
REG-137486-09 – IRB 2010-46 – disclosing return information to the Bureau of the Census
REG-142800-09 – IRB 2010-44 – C corp, acceleration of deferred COD income and deferred OID deductions
REG-144762-09 – IRB 2010-45 – Application of Section 108(i) to Partnerships and S Corporations
REG-151605-09 – IRB 2010-31 – Extended Carryback of Losses to or from a Consolidated Group
REG-153340-09 – IRB 2010-42 – Electronic Funds Transfer of Depository Taxes (Federal tax deposits/FTDs)
REG-100194-10 – IRB 2010-51 – Mandatory Electronic Filing
REG-112841-10 – IRB 2010-27 – indoor tanning excise tax
REG-118412-10 – IRB 2010-29 – PPACA, grandfathered health plan
REG-119046-10 – IRB 2010-40 – UTP and Sec. 6012
REG-120391-10 – IRB 2010-35 – PPACA, preventive health services
REG-120399-10 – IRB 2010-32 – PPACA, preexisting conditions, lifetime/annual limits, rescissions, protections
REG-125529-10 – IRB 2010-43 – PPACA, internal claims/appeals, external review process, for plans and issuers

2011: From IRBs in the first half of 2011

REG-118761-09 – IRB 2011-21
REG-124018-10 – IRB 2011-2 – User Fees Relating to EAs
REG-131151-10 – IRB 2011-8
REG-131947-10 – IRB 2011-8
REG-132724-10 – IRB 2011-7
REG-140108-08 – IRB 2011-13
REG-146097-09 – IRB 2011-8
REG-149335-08 – IRB 2011-6
REG-151687-10 – IRB 2011-23
REG-153338-09 – IRB 2011-14
REG-154159-09 – IRB 2011-19

2011: From IRBs in the second half of 2011

REG-101273-10 – IRB 2011-51
REG-101352-11 – IRB 2011-30
REG-109006-11 – IRB 2011-37
REG-109564-10 – IRB 2011-50
REG-111283-11 – IRB 2011-42
REG-112196-07 – IRB 2011-51
REG-112805-10 – IRB 2011-40
REG-114749-09 – IRB 2011-48
REG-116284-11 – IRB 2011-43
REG-118809-11 – IRB 2011-33
REG-120391-10 – IRB 2011-39
REG-122813-11 – IRB 2011-35
REG-125592-10 – IRB 2011-32
REG-125949-10 – IRB 2011-45
REG-126519-11 – IRB 2011-39
REG-128224-06 – IRB 2011-42
REG-131491-10 – IRB 2011-36
REG-133002-10 – IRB 2011-46
REG-136565-09 – IRB 2011-50
REG-137128-08 – IRB 2011-28
REG-140038-10 – IRB 2011-42
REG-140280-09 – IRB 2011-45
REG-146297-09 – IRB 2011-47
REG-146537-06 – IRB 2011-48

2012: From IRBs in the first half of 2012

REG-102988-11 – IRB 2012-4
REG-107548-11 – IRB 2012-23
REG-109369-10 – IRB 2012-9
REG-110980-10 – IRB 2012-13
REG-113770-10 – IRB 2012-13
REG-113903-10 – IRB 2012-11
REG-115809-11 – IRB 2012-13
REG-117645-12 – IRB 2012-22
REG-119632-11 – IRB 2012-23
REG-120282-10 – IRB 2012-11
REG-124627-11 – IRB 2012-8
REG-124791-11 – IRB 2012-15
REG-130302-10 – IRB 2012-8
REG-130777-11 – IRB 2012-5
REG-130507-11 – Federal Register Volume 77, Number 234 (Wednesday, December 5, 2012) Net Investment Income Tax
REG-132736-11 – IRB 2012-15
REG-135071-11 – IRB 2012-12
REG-135491-10 – IRB 2012-16
REG-136008-11 – IRB 2012-19
REG-137589-07 – IRB 2012-21
REG-139991-08 – IRB 2012-21
REG-141075-09 – IRB 2012-25
REG-141268-11 – IRB 2012-19
REG-142561-07 – IRB 2012-25
REG-144267-11 – IRB 2012-21
REG-145474-11 – IRB 2012-11
REG-149625-10 – IRB 2012-2
REG-168745-03 – IRB 2012-14

2012: From IRBs in the second half of 2012

REG-101812-07 – IRB 2012-34
REG-107889-12 – IRB 2012-28
REG-113738-12 – IRB 2012-29
REG-125570-11 – IRB 2012-30
REG-126770-06 – IRB 2012-38
REG-130074-11 – IRB 2012-52
REG-130266-11 – IRB 2012-32
REG-134042-07 – IRB 2012-27
REG-134935-11 – IRB 2012-29
REG-134974-12 – IRB 2012-47
REG-136491-09 – IRB 2012-35
REG-138367-06 – IRB 2012-40
REG-138489-09 – IRB 2012-38
REG-140668-07 – IRB 2012-43
REG-141832-11 – IRB 2012-28
REG-153627-08 – IRB 2012-29

2013: From IRBs in 2013

IRB 2013-52; Date: December 23, 2013
IRB 2013-52
IRB 2013-51; Date: December 16, 2013
IRB 2013-51
IRB 2013-50; Date: December 9, 2013
IRB 2013-50
IRB 2013-49; Date: December 2, 2013
IRB 2013-49
IRB 2013-48; Date: November 25, 2013
IRB 2013-48
IRB 2013-47; Date: November 18, 2013
IRB 2013-47
IRB 2013-46; Date: November 12, 2013
IRB 2013-46
IRB 2013-45; Date: November 4, 2013
IRB 2013-45
IRB 2013-44; Date: October 28, 2013
IRB 2013-44
IRB 2013-43; Date: October 21, 2013
IRB 2013-43
IRB 2013-40; Date: September 30, 2013
IRB 2013-40
IRB 2013-39; Date: September 23, 2013
IRB 2013-39
IRB 2013-38; Date: September 16, 2013
IRB 2013-38
IRB 2013-37; Date: September 9, 2013
IRB 2013-37
IRB 2013-36; Date: September 3, 2013
IRB 2013-36
IRB 2013-35; Date: August 26, 2013
IRB 2013-35
IRB 2013-34; Date: August 19, 2013
IRB 2013-34
IRB 2013-33; Date: August 12, 2013
IRB 2013-33
IRB 2013-32; Date: August 5, 2013
IRB 2013-32
IRB 2013-31; Date: July 29, 2013
IRB 2013-31
IRB 2013-30; Date: July 22, 2013
IRB 2013-30
IRB 2013-29; Date: July 15, 2013
IRB 2013-29
IRB 2013-28; Date: July 8, 2013
IRB 2013-28
IRB 2013-27; Date: July 1, 2013
IRB 2013-27
IRB 2013-26; Date: June 24, 2013
IRB 2013-26
IRB 2013-25; Date: June 17, 2013
IRB 2013-25
IRB 2013-24; Date: June 10, 2013
IRB 2013-24
IRB 2013-23; Date: June 3, 2013
IRB 2013-23
IRB 2013-22; Date: May 28, 2013
IRB 2013-22
IRB 2013-21; Date: May 20, 2013
IRB 2013-21
IRB 2013-20; Date: May 13, 2013
IRB 2013-20
IRB 2013-19; Date: May 6, 2013
IRB 2013-19
IRB 2013-18; Date: April 29, 2013
IRB 2013-18
IRB 2013-17; Date: April 22, 2013
IRB 2013-17
IRB 2013-16; Date: April 15, 2013
IRB 2013-16
IRB 2013-15; Date: April 8, 2013
IRB 2013-15
IRB 2013-14; Date: April 1, 2013
IRB 2013-14
IRB 2013-13; Date: March 25, 2013
IRB 2013-13
IRB 2013-12; Date: March 18, 2013
IRB 2013-12
IRB 2013-11; Date: March 11, 2013
IRB 2013-11
IRB 2013-10; Date: March 4, 2013
IRB 2013-10
IRB 2013-9; Date: February 25, 2013
IRB 2013-9
IRB 2013-8; Date: February 19, 2013
IRB 2013-8
IRB 2013-7; Date: February 11, 2013
IRB 2013-7
IRB 2013-6; Date: February 4, 2013
IRB 2013-6
IRB 2013-5; Date: January 28, 2013
IRB 2013-5
IRB 2013-4; Date: January 22, 2013
IRB 2013-4
IRB 2013-3; Date: January 14, 2013
IRB 2013-3
IRB 2013-2; Date: January 7, 2013
IRB 2013-2
IRB 2013-1; Date: January 2, 2013
IRB 2013-1

2016: From IRBs in 2016

IRB 2016-14; Date: April 4, 2016
IRB 2016-14
IRB 2016-13; Date: March 28, 2016
IRB 2016-13
IRB 2016-12; Date: March 21, 2016
IRB 2016-12
IRB 2016-11; Date: March 14, 2016
IRB 2016-11
IRB 2016-10; Date: March 7, 2016
IRB 2016-10
IRB 2016-9; Date: February 29, 2016
IRB 2016-9
IRB 2016-8; Date: February 22, 2016
IRB 2016-8
IRB 2016-7; Date: February 16, 2016
IRB 2016-7
IRB 2016-6; Date: February 8, 2016
IRB 2016-6
IRB 2016-5; Date: February 1, 2016
IRB 2016-5
IRB 2016-4; Date: January 25, 2016
IRB 2016-4
IRB 2016-3; Date: January 19, 2016
IRB 2016-3
IRB 2016-2; Date: January 11, 2016
IRB 2016-2
IRB 2016-1; Date: January 4, 2016

2015: From IRBs in 2015

IRB 2015-52; Date: December 28, 2015
IRB 2015-52
IRB 2015-51; Date: December 21, 2015
IRB 2015-51
IRB 2015-50; Date: December 14, 2015
IRB 2015-50
IRB 2015-49; Date: December 7, 2015
IRB 2015-49
IRB 2015-48; Date: November 30, 2015
IRB 2015-48
IRB 2015-47; Date: November 23, 2015
IRB 2015-47
IRB 2015-46; Date: November 16, 2015
IRB 2015-46
IRB 2015-45; Date: November 9, 2015
IRB 2015-45
IRB 2015-44; Date: November 2, 2015
IRB 2015-44
IRB 2015-43; Date: October 26, 2015
IRB 2015-43
IRB 2015-42; Date: October 19, 2015
IRB 2015-42
IRB 2015-41; Date: October 13, 2015
IRB 2015-41
IRB 2015-40; Date: October 5, 2015
IRB 2015-40
IRB 2015-39; Date: September 28, 2015
IRB 2015-39
IRB 2015-38; Date: September 21, 2015
IRB 2015-38
IRB 2015-37; Date: September 14, 2015
IRB 2015-37
IRB 2015-36; Date: September 7, 2015
IRB 2015-36
IRB 2015-35; Date: August 31, 2015
IRB 2015-35
IRB 2015-34; Date: August 24, 2015
IRB 2015-34
IRB 2015-33; Date: August 17, 2015
IRB 2015-33
IRB 2015-32; Date: August 10, 2015
IRB 2015-32
IRB 2015-31; Date: August 3, 2015
IRB 2015-31
IRB 2015-30; Date: July 27, 2015
IRB 2015-30
IRB 2015-29; Date: July 20, 2015
IRB 2015-29
IRB 2015-28; Date: July 13, 2015
IRB 2015-28
IRB 2015-27; Date: July 6, 2015
IRB 2015-27
IRB 2015-26; Date: June 29, 2015
IRB 2015-26
IRB 2015-25; Date: June 22, 2015
IRB 2015-25
IRB 2015-24; Date: June 15, 2015
IRB 2015-24
IRB 2015-23; Date: June 8, 2015
IRB 2015-23
IRB 2015-22; Date: June 1, 2015
IRB 2015-22
IRB 2015-21; Date: May 26, 2015
IRB 2015-21
IRB 2015-20; Date: May 18, 2015
IRB 2015-20
IRB 2015-19; Date: May 11, 2015
IRB 2015-19
IRB 2015-18; Date: May 4, 2015
IRB 2015-18
IRB 2015-17; Date: April 27, 2015
IRB 2015-17
IRB 2015-16; Date: April 20, 2015
IRB 2015-16
IRB 2015-15; Date: April 13, 2015
IRB 2015-15
IRB 2015-14; Date: April 6, 2015
IRB 2015-14
IRB 2015-13; Date: March 30, 2015
IRB 2015-13
IRB 2015-12; Date: March 23, 2015
IRB 2015-12
IRB 2015-11; Date: March 16, 2015
IRB 2015-11
IRB 2015-10; Date: March 9, 2015
IRB 2015-10
IRB 2015-9; Date: March 2, 2015
IRB 2015-9
IRB 2015-8; Date: February 23, 2015
IRB 2015-8
IRB 2015-7; Date: February 17, 2015
IRB 2015-7
IRB 2015-6; Date: February 9, 2015
IRB 2015-6
IRB 2015-5; Date: February 2, 2015
IRB 2015-5
IRB 2015-4; Date: January 26, 2015
IRB 2015-4
IRB 2015-3; Date: January 20, 2015
IRB 2015-3
IRB 2015-2; Date: January 12, 2015
IRB 2015-2
IRB 2015-1; Date: January 2, 2015

2014: From IRBs in 2014

IRB 2014-53; Date: December 29, 2014
IRB 2014-53
IRB 2014-52; Date: December 22, 2014
IRB 2014-52
IRB 2014-51; Date: December 15, 2014
IRB 2014-51
IRB 2014-50; Date: December 8, 2014
IRB 2014-50
IRB 2014-49; Date: December 1, 2014
IRB 2014-49
IRB 2014-48; Date: November 24, 2014
IRB 2014-48
IRB 2014-47; Date: November 17, 2014
IRB 2014-47
IRB 2014-46; Date: November 10, 2014
IRB 2014-46
IRB 2014-45; Date: November 3, 2014
IRB 2014-45
IRB 2014-44; Date: October 27, 2014
IRB 2014-44
IRB 2014-43; Date: October 20, 2014
IRB 2014-43
IRB 2014-42; Date: October 14, 2014
IRB 2014-42
IRB 2014-41; Date: October 6, 2014
IRB 2014-41
IRB 2014-40; Date: September 29, 2014
IRB 2014-40
IRB 2014-39; Date: September 22, 2014
IRB 2014-39
IRB 2014-38; Date: September 15, 2014
IRB 2014-38
IRB 2014-37; Date: September 8, 2014
IRB 2014-37
IRB 2014-36; Date: September 2, 2014
IRB 2014-36
IRB 2014-35; Date: August 25, 2014
IRB 2014-35
IRB 2014-34; Date: August 18, 2014
IRB 2014-34
IRB 2014-33; Date: August 11, 2014
IRB 2014-33
IRB 2014-32; Date: August 4, 2014
IRB 2014-32
IRB 2014-31; Date: July 28, 2014
IRB 2014-31
IRB 2014-30; Date: July 21, 2014
IRB 2014-30
IRB 2014-29; Date: July 14, 2014
IRB 2014-29
IRB 2014-28; Date: July 07, 2014
IRB 2014-28
IRB 2014-27; Date: June 30, 2014
IRB 2014-27
IRB 2014-26; Date: June 23, 2014
IRB 2014-26
IRB 2014-25; Date: June 16, 2014
IRB 2014-25
IRB 2014-24; Date: June 9, 2014
IRB 2014-24
IRB 2014-23; Date: June 2, 2014
IRB 2014-23
IRB 2014-22; Date: May 27, 2014
IRB 2014-22
IRB 2014-21; Date: May 19, 2014
IRB 2014-21
IRB 2014-20; Date: May 12, 2014
IRB 2014-20
IRB 2014-19; Date: May 5, 2014
IRB 2014-19
IRB 2014-18; Date: April 28, 2014
IRB 2014-18
IRB 2014-17; Date: April 21, 2014
IRB 2014-17
IRB 2014-16; Date: April 14, 2014
IRB 2014-16
IRB 2014-15; Date: April 7, 2014
IRB 2014-15
IRB 2014-14; Date: March 31, 2014
IRB 2014-14
IRB 2014-13; Date: March 24, 2014
IRB 2014-13
IRB 2014-12; Date: March 17, 2014
IRB 2014-12
IRB 2014-11; Date: March 10, 2014
IRB 2014-11
IRB 2014-10; Date: March 3, 2014
IRB 2014-10
IRB 2014-9; Date: February 24, 2014
IRB 2014-9
IRB 2014-8; Date: February 17, 2014
IRB 2014-8
IRB 2014-7; Date: February 10, 2014
IRB 2014-7
IRB 2014-6; Date: February 3, 2014
IRB 2014-6
IRB 2014-5; Date: January 27, 2014
IRB 2014-5
IRB 2014-4; Date: January 21, 2014
IRB 2014-4
IRB 2014-3; Date: January 13, 2014
IRB 2014-3
IRB 2014-2; Date: January 6, 2014
IRB 2014-2
IRB 2014-1; Date: January 2, 2014

Proposed Regulations

Proposed Regulations