Additional First Year Depreciation Deduction

Source of Income From Certain Sales of Personal Property; Hearing

Rehabilitation Credit Allocated Over a 5-Year Period

Effect of Section 67(g) on Trusts and Estates

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

Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)

Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking

Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction

Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274

Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts; Correction

Certain Medical Care Arrangements

Credit for Carbon Oxide Sequestration

Tax on Excess Tax-Exempt Organization Executive Compensation

Statutory Limitations on Like-Kind Exchanges

Preparer Tax Identification Number (PTIN) User Fee Update; Hearing

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

Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts

Meals and Entertainment Expenses Under Section 274; Hearing Cancellation

Preparer Tax Identification Number (PTIN) User Fee Update

Computation and Reporting of Reserves for Life Insurance Companies; Correction

Unrelated Business Taxable Income Separately Computed for Each Trade or Business

Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income)

Computation and Reporting of Reserves for Life Insurance Companies

Meals and Entertainment Expenses Under Section 274; Change of Hearing Date

Meals and Entertainment Expenses Under Section 274

Income Tax Withholding From Wages

Classification of Cloud Transactions and Transactions Involving Digital Content; Hearing

Revised Applicability Dates for Regulations Under Section 382(h) Related to Built-in Gain and Loss

Source of Income From Certain Sales of Personal Property

Misdirected Direct Deposit Refunds

Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations; Hearing

Treatment of Payments to Charitable Entities in Return for Consideration

Guidance on Passive Foreign Investment Companies; Hearing Cancellation

Additional Rules Regarding Base Erosion and Anti-Abuse Tax

Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing

Transparency in Coverage

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

Eligible Terminated S Corporations

Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions

The Treatment of Certain Interests in Corporations as Stock or Indebtedness

Multiple Employer Plans; Hearing

Guidance on the Transition From Interbank Offered Rates to Other Reference Rates

Taxable Year of Income Inclusion Under an Accrual Method of Accounting; Correction

Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing

Contribution Limits Applicable to ABLE Accounts

Guidance on Passive Foreign Investment Companies; Hearing

Classification of Cloud Transactions and Transactions Involving Digital Content; Correction

Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder

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

Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations

Taxable Year of Income Inclusion Under an Accrual Method of Accounting

Advance Payments for Goods, Services, and Other Items

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

Regulations Under Section 382(h) Related to Built-In Gain and Loss

Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules

Multiple Employer Plans; Correction

Classification of Cloud Transactions and Transactions Involving Digital Content

Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction

Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Correction

Section 199A Rules for Cooperatives and Their Patrons; Correction

Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing

Multiple Employer Plans

Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities

Guidance on Passive Foreign Investment Companies