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Proposed Regulations

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Contents


Proposed Regulations available on TaxAlmanac 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).


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


2008: From IRBs in the first half of 2008


2008: From IRBs in the second half of 2008

  • REG-209006-89 - Notice of Proposed Rulemaking Transfers by Domestic Corporations That are Subject to Section 367(a)(5); Distributions by Domestic Corporations That are Subject to Section 1248(f)
  • REG-157711-02 - IRB 2008-44
  • REG-143544-04 - Notice of Proposed Rulemaking Regulations Enabling Elections for Certain Transactions Under Section 336(e)
  • REG-160868-04 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Section 6707A and the Failure to Include on Any Return or Statement Any Information Required to be Disclosed Under Section 6011 With Respect to a Reportable Transaction
  • REG-161695-04 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Farmer and Fisherman Income Averaging
  • REG-164965-04 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses
  • REG-142339-05 - Notice of Proposed Rulemaking and Notice of Public Hearing Targeted Populations Under Section 45D(e)(2)
  • REG-143453-05 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Capital Costs Incurred to Comply With EPA Sulfur Regulations
  • REG-146895-05 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Election to Expense Certain Refineries
  • REG-148326-05 - IRB 2008-51
  • REG-155087-05 - Notice of Proposed Rulemaking Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns
  • REG-164370-05 - Notice of Proposed Rulemaking and Notice of Public HearingSection 108(e)(8) Application to Partnerships
  • REG-142680-06 - Notice of Proposed Rulemaking Postponement of Certain Tax-Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions
  • REG-156779-06 - IRB 2008-46
  • REG-120476-07 - Notice of Proposed Rulemaking and Notice of Public Hearing Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G
  • REG-120844-07 - Notice of Proposed Rulemaking and Notice of Public Hearing Rules for Home Construction Contracts
  • REG-128841-07 - Notice of Proposed Rulemaking and Notice of Public HearingPublic Approval Guidance for Tax-Exempt Bonds
  • REG-129243-07 - Notice of Proposed Rulemaking and Notice of Public HearingTax Return Preparer Penalties Under Sections 6694 and 6695
  • REG-138355-07 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Proposed Rulemaking Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
  • REG-140029-07 - Notice of Proposed Rulemaking Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
  • REG-142040-07 - Notice of Proposed Rulemaking Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
  • REG-142333-07 - Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsImplementation of Form 990
  • REG-149404-07 - Notice of Proposed Rulemaking and Notice of Public Hearing Amendments to New Markets Tax Credit Regulations
  • REG-149405-07 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public HearingAlternative Simplified Credit Under Section 41(c)(5)
  • REG-100464-08 - Notice of Proposed Rulemaking and Notice of Public Hearing Accrual Rules for Defined Benefit Plans
  • REG-101258-08 - Notice of Proposed Rulemaking and Notice of Public Hearing Guidance Under Sections 642 and 643 (Income Ordering Rules)
  • REG-102122-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsGuidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions
  • REG-102822-08 - Notice of Proposed Rulemaking and Notice of Public Hearing Section 108 Reduction of Tax Attributes for S Corporations
  • REG-103146-08 - Notice of Proposed Rulemaking Information Reporting Requirements Under Internal Revenue Code Section 6039
  • REG-106251-08 - Notice of Proposed Rulemaking Employee Stock Purchase Plans Under Internal Revenue Code Section 423
  • REG-107318-08 - Notice of Proposed Rulemaking and Notice of Public Hearing Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices
  • REG-115457-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Proposed RulemakingExtension of Time for Filing Returns
  • REG-118327-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public HearingInformation Reporting for Discharges of Indebtedness
  • REG-121698-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public HearingAmendments to the Section 7216 Regulations—Disclosure or Use of Information by Preparers of Returns


2009: From IRBs in the first half of 2009

  • REG-144615-02 - IRB 2009-7
  • REG-144689-04 - IRB 2009-18
  • REG-148568-04 - IRB 2009-5
  • REG-160872-04 - Notice of Proposed Rulemaking Section 6707 and the Failure to Furnish Information Regarding Reportable Transactions
  • REG-158747-06 - Notice of Proposed Rulemaking Withholding Under Internal Revenue Code Section 3402(t)
  • REG-116699-07 - IRB 2009-13
  • REG-138326-07 - Notice of Proposed Rulemaking and Notice of Public HearingTax Avoidance Transactions
  • REG-143686-07 - IRB 2009-8
  • REG-143686-07 - Notice of Proposed Rulemaking The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities
  • REG-150670-07 - Notice of Proposed Rulemaking by Cross-Reference to Temporary RegulationsGuidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
  • REG-107845-08 - IRB 2009-20
  • REG-113462-08 - Notice of Proposed Rulemaking Conduit Financing Arrangements
  • REG-119532-08 - IRB 2009-20
  • REG-147636-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248
  • REG-150066-08 - Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Guidance Regarding Foreign Base Company Sales Income
  • REG-115699-09 - IRB 2009-22


2009: From IRBs in the second half of 2009


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


2011: From IRBs in the second half of 2011


2012: From IRBs in the first half of 2012


2012: From IRBs in the second half of 2012


2013: From IRBs in the first half of 2013


  • list includes items through IRB 2013-9 only


Links

Proposed Regs with inactive (red) links, or other Proposed Regulations if not listed, are not yet available on TaxAlmanac, but can be found on the following external site(s):


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