Income taxes

May 2012
- Wednesday 23
  - Health Insurance Premium Tax Credit
- Thursday 03
  - Section 42 Qualified Contract Provisions
April 2012
- Thursday 19
  - Guidance on Reporting Interest Paid to Nonresident Aliens
February 2012
- Wednesday 15
  - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
December 2011
- Thursday 22
  - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
November 2011
- Thursday 03
  - Income of Foreign Governments and International Organizations
- Tuesday 01
  - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities
  - Extending Religious and Family Member FICA and FUTA Exceptions To Disregard Entities
October 2011
- Thursday 20
  - Recovery of Delinquent Debts-Treasury Offset Program Enhancements
- Tuesday 11
  - Timely Mailing Treated as Timely Filing
September 2011
- Friday 30
  - Deduction for Qualified Film and Television Production Costs
- Thursday 29
  - Consolidation of the Office of the Executive Director With the Office of the Chief Operating Officer
- Thursday 08
  - Implementation of Form 990
August 2011
- Tuesday 23
  - Election To Expense Certain Refineries
- Friday 19
  - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
- Thursday 18
  - Supplemental Nutrition Assistance Program: Major System Failures
- Wednesday 10
  - Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
July 2011
- Wednesday 06
  - Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act
  - Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act
June 2011
- Friday 24
  - Extension of Time for Filing Returns
- Monday 20
  - Updated Trafficking Definition and Supplemental Nutrition Assistance Program (SNAP)-FDPIR Dual Participation
May 2011
- Wednesday 04
  - Supplemental Nutrition Assistance Program (SNAP): Eligibility, Certification, and Employment and Training Provisions
March 2011
- Wednesday 30
  - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media
- Wednesday 02
  - Recovery of Delinquent Debts-Treasury Offset Program Enhancements
February 2011
- Wednesday 23
  - Garnishment of Accounts Containing Federal Benefit Payments
January 2011
- Friday 07
  - Guidance on Reporting Interest Paid to Nonresident Aliens
- Thursday 06
  - Electronic Funds Transfer of Depository Taxes; Correction
December 2010
- Thursday 23
  - Nuclear Decommissioning Funds
- Tuesday 07
  - Electronic Funds Transfer of Depository Taxes
- Friday 03
  - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media
October 2010
- Monday 18
  - Basis Reporting by Securities Brokers and Basis Determination for Stock
September 2010
- Thursday 30
  - Furnishing Identifying Number of Tax Return Preparer
- Friday 17
  - Exclusions From Gross Income of Foreign Corporations
- Wednesday 08
  - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles
August 2010
- Thursday 26
  - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities
  - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities
- Tuesday 24
  - Clarification to Section 6411 Regulations
- Monday 23
  - Electronic Funds Transfer of Depository Taxes
- Monday 16
  - Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions
- Friday 13
July 2010
- Friday 30
  - Extended Carryback of Losses to or From a Consolidated Group; Correction
  - Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions
- Wednesday 28
  - Build-In Gains and Losses Under Section 382(h); Correction
- Tuesday 06
  - 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
June 2010
- Wednesday 23
  - Extended Carryback of Losses to or from a Consolidated Group
  - Extended Carryback of Losses to or From a Consolidated Group
- Wednesday 16
  - Built-in Gains and Losses Under Section 382(h)

Changes in Computing Depreciation
01/02/2004; 46 citations
Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns
01/04/2010; 18 citations
Definition of Income for Trust Purposes
01/02/2004; 16 citations
Income Attributable to Domestic Production Activities
06/01/2006; 8 citations
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
01/05/2009; 7 citations
Benefit Restrictions for Underfunded Pension Plans
08/31/2007; 7 citations
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
08/29/2005; 7 citations
Credit for Increasing Research Activities
01/02/2004; 7 citations
Depletion; treatment of bonus and advanced royalty.
02/08/2000; 7 citations
Unified Rule for Loss on Subsidiary Stock
01/23/2007; 6 citations
AJCA Modifications to the Section 6112 Regulations
11/02/2006; 6 citations
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense
08/04/2006; 6 citations
Tax Return Preparer Penalties Under Sections 6694 and 6695
12/22/2008; 5 citations
Application of Section 409A to Nonqualified Deferred Compensation Plans
04/17/2007; 5 citations
Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations
12/29/2004; 5 citations
Special Depreciation Allowance
09/08/2003; 5 citations
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
01/02/2002; 5 citations
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
12/22/2011; 4 citations
Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans
10/15/2009; 4 citations
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
01/05/2009; 4 citations
Source Rules Involving U.S. Possessions and Other Conforming Changes
04/09/2008; 4 citations
Corporate Estimated Tax
08/07/2007; 4 citations
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts
07/26/2007; 4 citations
Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
04/25/2006; 4 citations
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts
01/26/2006; 4 citations
Dual Consolidated Loss Regulations
05/24/2005; 4 citations
Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes
04/11/2005; 4 citations
Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes
04/11/2005; 4 citations
Changes in Computing Depreciation
01/02/2004; 4 citations
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles
09/10/2003; 4 citations
Exclusions From Gross Income of Foreign Corporations
08/26/2003; 4 citations
Basis Reporting by Securities Brokers and Basis Determination for Stock
12/17/2009; 3 citations
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
05/07/2009; 3 citations
Unified Rule for Loss on Subsidiary Stock
09/17/2008; 3 citations
Determining the Amount of Taxes Paid for Purposes of Section 901
07/16/2008; 3 citations
Partner's Distributive Share
05/19/2008; 3 citations
Limitations on Benefits and Contributions Under Qualified Plans
04/05/2007; 3 citations
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction
05/30/2006; 3 citations
Reporting for Widely Held Fixed Investment Trusts
01/24/2006; 3 citations
Application of Section 409A to Nonqualified Deferred Compensation Plans
10/04/2005; 3 citations
New Markets Tax Credit
12/28/2004; 3 citations
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
08/10/2004; 3 citations
Statutory Options
08/03/2004; 3 citations
Optional 10-Year Writeoff of Certain Tax Preferences
07/20/2004; 3 citations
Required Distributions From Retirement Plans
06/15/2004; 3 citations
Section 1446 Regulations
09/03/2003; 3 citations
Required Distributions From Retirement Plans
04/17/2002; 3 citations
Unit Livestock Price Method
02/04/2002; 3 citations
Treaty Guidance Regarding Payments With Respect to Domestic Reverse Hybrid Entities
02/27/2001; 3 citations
Obligations of States and Political Subdivisions
01/18/2001; 3 citations

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