26 CFR
Proposed Rules
June 25, 2020
Proposed Rule
2019-20035
Additional First Year Depreciation Deduction
Proposed Rule
2020-09966
Source of Income From Certain Sales of Personal Property; Hearing
Proposed Rule
2020-09879
Rehabilitation Credit Allocated Over a 5-Year Period
Proposed Rule
2020-09801
Effect of Section 67(g) on Trusts and Estates
Proposed Rule
2020-08994
Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Correction
Proposed Rule
2019-26116
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Proposed Rule
2020-10679
Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
Proposed Rule
2020-10224
Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking
Proposed Rule
2020-10069
Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
Proposed Rule
2020-13506
Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274
Proposed Rule
2020-12628
Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts; Correction
Proposed Rule
2020-12213
Certain Medical Care Arrangements
Proposed Rule
2020-11907
Credit for Carbon Oxide Sequestration
Proposed Rule
2020-11859
Tax on Excess Tax-Exempt Organization Executive Compensation
Proposed Rule
2020-11530
Statutory Limitations on Like-Kind Exchanges
Proposed Rule
2020-10772
Preparer Tax Identification Number (PTIN) User Fee Update; Hearing
Proposed Rule
2020-08842
Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing
Proposed Rule
2020-08649
Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts
Proposed Rule
2020-08200
Meals and Entertainment Expenses Under Section 274; Hearing Cancellation
Proposed Rule
2020-08055
Preparer Tax Identification Number (PTIN) User Fee Update
Proposed Rule
2020-07562
Computation and Reporting of Reserves for Life Insurance Companies; Correction
Proposed Rule
2020-06604
Unrelated Business Taxable Income Separately Computed for Each Trade or Business
Proposed Rule
2020-05923
Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income)
Proposed Rule
2020-05701
Computation and Reporting of Reserves for Life Insurance Companies
Proposed Rule
2020-04561
Meals and Entertainment Expenses Under Section 274; Change of Hearing Date
Proposed Rule
2020-03723
Meals and Entertainment Expenses Under Section 274
Proposed Rule
2020-02849
Income Tax Withholding From Wages
Proposed Rule
2020-00591
Classification of Cloud Transactions and Transactions Involving Digital Content; Hearing
Proposed Rule
2020-00469
Revised Applicability Dates for Regulations Under Section 382(h) Related to Built-in Gain and Loss
Proposed Rule
2019-27813
Source of Income From Certain Sales of Personal Property
Proposed Rule
2019-27653
Misdirected Direct Deposit Refunds
Proposed Rule
2019-27440
Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations; Hearing
Proposed Rule
2019-26969
Treatment of Payments to Charitable Entities in Return for Consideration
Proposed Rule
2019-25955
Guidance on Passive Foreign Investment Companies; Hearing Cancellation
Proposed Rule
2019-25745
Additional Rules Regarding Base Erosion and Anti-Abuse Tax
Proposed Rule
2019-25161
Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing
Proposed Rule
2019-25011
Transparency in Coverage
Proposed Rule
2019-24847
Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups
Proposed Rule
2019-24098
Eligible Terminated S Corporations
Proposed Rule
2019-24065
Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
Proposed Rule
2019-23819
The Treatment of Certain Interests in Corporations as Stock or Indebtedness
Proposed Rule
2019-22369
Multiple Employer Plans; Hearing
Proposed Rule
2019-22042
Guidance on the Transition From Interbank Offered Rates to Other Reference Rates
Proposed Rule
2019-21949
Taxable Year of Income Inclusion Under an Accrual Method of Accounting; Correction
Proposed Rule
2019-21884
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing
Proposed Rule
2019-21477
Contribution Limits Applicable to ABLE Accounts
Proposed Rule
2019-21476
Guidance on Passive Foreign Investment Companies; Hearing
Proposed Rule
2019-21034
Classification of Cloud Transactions and Transactions Involving Digital Content; Correction
Proposed Rule
2019-20567
Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder
Proposed Rule
2019-20034
Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare
Proposed Rule
2019-19501
Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations
Proposed Rule
2019-19325
Taxable Year of Income Inclusion Under an Accrual Method of Accounting
Proposed Rule
2019-19197
Advance Payments for Goods, Services, and Other Items
Proposed Rule
2019-18308
Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation
Proposed Rule
2019-18152
Regulations Under Section 382(h) Related to Built-In Gain and Loss
Proposed Rule
2019-18044
Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules
Proposed Rule
2019-17849
Multiple Employer Plans; Correction
Proposed Rule
2019-17425
Classification of Cloud Transactions and Transactions Involving Digital Content
Proposed Rule
2019-16632
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction
Proposed Rule
2019-16430
Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Correction
Proposed Rule
2019-16378
Section 199A Rules for Cooperatives and Their Patrons; Correction
Proposed Rule
2019-15676
Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing
Proposed Rule
2019-14123
Multiple Employer Plans
Proposed Rule
2019-13935
Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
Proposed Rule
2019-12030
Guidance on Passive Foreign Investment Companies

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