26 CFR Volume 84
Federal Register
June 25, 2020
Document
2019-01025
Qualified Business Income Deduction
Document
2019-11292
Withholding on Certain Distributions Under Section 3405(a) and (b)
Document
2019-12030
Guidance on Passive Foreign Investment Companies
Document
2019-12172
Modification of Discounting Rules for Insurance Companies
Document
2019-11500
Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees
Document
2019-11501
Section 199A Rules for Cooperatives and Their Patrons
Document
2019-11753
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
Document
2019-02114
Self-Regulatory Organizations; ICE Clear Europe Limited; Notice of Filing and Order Granting Accelerated Approval of Proposed Rule Change Relating to Clearing Member Termination
Document
2019-10749
Amount Determined Under Section 956 for Corporate United States Shareholders
Document
2019-10856
Certified Professional Employer Organizations
Document
2018-28140
Centralized Partnership Audit Regime
Document
2019-00077
Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2020
Document
2019-00265
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
Document
2019-02200
Medicare and Medicaid Programs; Patient Protection and Affordable Care Act; Interoperability and Patient Access for Medicare Advantage Organization and Medicaid Managed Care Plans, State Medicaid Agencies, CHIP Agencies and CHIP Managed Care Entities, Issuers of Qualified Health Plans in the Federally-Facilitated Exchanges and Health Care Providers
Document
2019-02224
21st Century Cures Act: Interoperability, Information Blocking, and the ONC Health IT Certification Program
Document
2019-03388
Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations
Document
2019-03474
Eliminating Unnecessary Tax Regulations
Document
2019-03827
Utility Allowance Submetering
Document
2019-03848
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
Document
2019-05130
Guidance Under Section 851 Relating to Investments in Stock and Securities
Document
2019-05527
Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions
Document
2019-05546
Reportable Transactions Penalties Under Section 6707A
Document
2019-06562
Controlling the Assault of Non-Solicited Pornography and Marketing Rule
Document
2019-06937
Arbitrage Investment Restrictions on Tax-Exempt Bonds
Document
2019-06970
Federal Bureau of Investigation's National Environmental Policy Act Regulations
Document
2019-07010
Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes
Document
2019-07012
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction
Document
2019-07651
Qualified Business Income Deduction; Correction
Document
2019-07652
Qualified Business Income Deduction; Correction
Document
2019-08252
Payments of Amounts Due Mentally Incompetent Members of the Naval Service
Document
2019-09436
Inspection Service Authority; Civil Monetary Penalty Inflation Adjustment
Document
2019-09515
Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business
Document
2019-09552
Recognition and Deferral of Section 987 Gain or Loss
Document
2019-12360
Airworthiness Directives; International Aero Engines Turbofan Engines
Document
2019-12418
Contributions in Exchange for State or Local Tax Credits
Document
2019-12436
Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income)
Document
2019-12437
Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
Document
2019-12441
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
Document
2019-12442
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
Document
2019-12571
Health Reimbursement Arrangements and Other Account-Based Group Health Plans
Document
2019-12639
Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries
Document
2019-12987
Privacy Act of 1974: System of Records
Document
2019-13247
Airworthiness Directives; Leonardo S.p.A. Helicopters
Document
2019-13945
Improving Price and Quality Transparency in American Healthcare To Put Patients First
Document
2019-14048
Airworthiness Directives; Saab AB, Saab Aeronautics (Formerly Known as Saab AB, Saab Aerosystems) Airplanes
Document
2019-14098
New Animal Drugs; Updating Tolerances for Residues of New Animal Drugs in Food
Document
2019-14121
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
Document
2019-14793
Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
Document
2019-14947
Regulations Regarding Advance Payments for Goods and Long-Term Contracts
Document
2019-15362
Allocation of Creditable Foreign Taxes
Document
2019-15497
Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property
Document
2019-15614
Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
Document
2019-15670
Revision of Categorical Eligibility in the Supplemental Nutrition Assistance Program (SNAP)
Document
2019-16630
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment
Document
2019-17179
Customs Broker Verification of an Importer's Identity
Document
2019-18152
Regulations Under Section 382(h) Related to Built-In Gain and Loss
Document
2019-18248
Safety Zone; Tennessee River, Kentucky Dam Marina Fireworks, Gilbertsville, KY
Document
2019-18282
Special Local Regulation; Frogtown Regatta, Maumee River, Toledo, OH
Document
2019-18950
Formal Requirements for Filings in Proceedings Before the Commission
Document
2019-19197
Advance Payments for Goods, Services, and Other Items
Document
2019-19325
Taxable Year of Income Inclusion Under an Accrual Method of Accounting
Document
2019-19410
Airworthiness Directives; Pratt & Whitney Turbofan Engines
Document
2019-20036
Additional First Year Depreciation Deduction
Document
2019-20511
Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
Document
2019-21066
Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms
Document
2019-21227
Federal-State Unemployment Compensation Program; Establishing Appropriate Occupations for Drug Testing of Unemployment Compensation Applicants Under the Middle Class Tax Relief and Job Creation Act of 2012
Document
2019-21323
Removal of Transferred OTS Regulation Regarding Deposits
Document
2019-21765
Special Local Regulations for Marine Events; San Francisco Bay Navy Fleet Week Parade of Ships and Blue Angels Demonstration, San Francisco, CA
Document
2019-22030
Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes
Document
2019-22031
Liabilities Recognized as Recourse Partnership Liabilities Under Section 752
Document
2019-22376
Election To Take Disaster Loss Deduction for Preceding Year
Document
2019-22844
Proposed Collection; Comment Request for Form 8933
Document
2019-23559
Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
Document
2019-23697
Imposition of Fifth Special Measure Against the Islamic Republic of Iran as a Jurisdiction of Primary Money Laundering Concern
Document
2019-23817
Removal of Section 385 Documentation Regulations
Document
2019-24671
Electronic Filing of the Report of Health Insurance Provider Information
Document
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
Document
2019-24848
Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations
Document
2019-24938
Air Plan Approval; Illinois; Emissions Reduction Market System Sunsetting
Document
2019-24985
Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business
Document
2019-25601
Estate and Gift Taxes; Difference in the Basic Exclusion Amount
Document
2019-25744
Base Erosion and Anti-Abuse Tax
Document
2019-26116
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Document
2019-26274
Calculation of UBTI for Certain Exempt Organizations
Document
2019-26866
Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment
Document
2019-26977
Dividend Equivalents From Sources Within the United States
Document
2019-27110
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f)
Document
2019-27214
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Recordkeeping for Tobacco Products Removed in Bond From a Manufacturer's Premises for Experimental Purposes
Document
2019-27297
Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Business Income Tax Return
Document
2019-27813
Source of Income From Certain Sales of Personal Property

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